An Roosen: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
An Roosen
Largest movements
- Cash -€20,763
down €20,763 (-24.9%), from €83,276 to €62,513
mainly Contributions, distributions and other (-€33,733) and Tax, wage and social debts (-€1,106)
- Reserves -€20,472
down €20,472 (-26.3%), from €77,986 to €57,514
- Other debts +€1,247
up €1,247 (+512%), from €243 to €1,490
- Tax, wage and social debts -€1,106
down €1,106 (-42.3%), from €2,616 to €1,510
of which Taxes: -€1,106
- Gross operating margin +€2,443
up €2,443 (+13.5%), from €18,060 to €20,503
- Taxes +€1,949
up €1,949 (+38.2%), from €5,106 to €7,055
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,651 | €67,490 | -€20,161 | -23.0% |
| Current assets | 29/58 | €87,651 | €67,490 | -€20,161 | -23.0% |
| Amounts receivable within one year | 40/41 | €2,994 | €3,565 | +€571 | +19.1% |
| Trade receivables | 40 | €2,994 | €3,219 | +€226 | +7.5% |
| Other amounts receivable | 41 | €0 | €345 | +€345 | |
| Cash at bank and in hand | 54/58 | €83,276 | €62,513 | -€20,763 | -24.9% |
| Deferred charges and accrued income | 490/1 | €1,381 | €1,412 | +€31 | +2.3% |
| Total equity and liabilities | 10/49 | €87,651 | €67,490 | -€20,161 | -23.0% |
| Equity | 10/15 | €84,310 | €63,838 | -€20,472 | -24.3% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €77,986 | €57,514 | -€20,472 | -26.3% |
| Distributable reserves | 133 | €77,986 | €57,514 | -€20,472 | -26.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,341 | €3,652 | +€311 | +9.3% |
| Amounts payable within one year | 42/48 | €3,313 | €3,606 | +€293 | +8.8% |
| Trade debts | 44 | €455 | €606 | +€152 | +33.4% |
| Suppliers | 440/4 | €455 | €606 | +€152 | +33.4% |
| Taxes, remuneration and social security | 45 | €2,616 | €1,510 | -€1,106 | -42.3% |
| Taxes | 450/3 | €1,106 | €0 | -€1,106 | -100% |
| Remuneration and social security | 454/9 | €1,510 | €1,510 | = | 0.0% |
| Other amounts payable | 47/48 | €243 | €1,490 | +€1,247 | +512% |
| Accrued charges and deferred income | 492/3 | €28 | €46 | +€18 | +64.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €18,060 | €20,503 | +€2,443 | +13.5% |
| Operating profit (loss) | 9901 | €17,998 | €20,441 | +€2,443 | +13.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €17,874 | €20,316 | +€2,443 | +13.7% |
| Income taxes | 67/77 | €5,106 | €7,055 | +€1,949 | +38.2% |
| Profit (loss) for the period | 9904 | €12,768 | €13,262 | +€494 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,768 | €13,262 | +€494 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.