Ann Roose: 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.
Ann Roose
Largest movements
- Tangible fixed assets -€4,110
down €4,110 (-40.8%), from €10,060 to €5,951
- Cash +€1,779
up €1,779 (+56.8%), from €3,130 to €4,909
mainly Depreciation (+€4,518) and Trade debts (+€2,391)
- Receivables within one year -€1,599
down €1,599 (-91.3%), from €1,751 to €152
- Other debts -€2,589
down €2,589 (-96.9%), from €2,671 to €82
- Tax, wage and social debts -€2,403
down €2,403 (-71.2%), from €3,375 to €972
- Trade debts +€2,391
up €2,391 (+776%), from €308 to €2,699
- Reserves -€1,328
down €1,328 (-21.8%), from €6,087 to €4,759
- Gross operating margin -€14,876
down €14,876 (-74.4%), from €19,990 to €5,115
- Depreciation -€3,421
down €3,421 (-43.1%), from €7,940 to €4,518
- Taxes -€2,703
down €2,703 (-80.1%), from €3,375 to €672
- Other operating charges -€1,389
down €1,389 (-54.3%), from €2,560 to €1,170
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 | €14,941 | €11,012 | -€3,930 | -26.3% |
| Fixed assets | 21/28 | €10,060 | €5,951 | -€4,110 | -40.8% |
| Tangible fixed assets | 22/27 | €10,060 | €5,951 | -€4,110 | -40.8% |
| Furniture and vehicles | 24 | €10,060 | €5,951 | -€4,110 | -40.8% |
| Current assets | 29/58 | €4,881 | €5,061 | +€180 | +3.7% |
| Amounts receivable within one year | 40/41 | €1,751 | €152 | -€1,599 | -91.3% |
| Trade receivables | 40 | €1,751 | €152 | -€1,599 | -91.3% |
| Cash at bank and in hand | 54/58 | €3,130 | €4,909 | +€1,779 | +56.8% |
| Total equity and liabilities | 10/49 | €14,941 | €11,012 | -€3,930 | -26.3% |
| Equity | 10/15 | €8,587 | €7,259 | -€1,328 | -15.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,087 | €4,759 | -€1,328 | -21.8% |
| Distributable reserves | 133 | €6,087 | €4,759 | -€1,328 | -21.8% |
| Amounts payable | 17/49 | €6,355 | €3,753 | -€2,602 | -40.9% |
| Amounts payable within one year | 42/48 | €6,355 | €3,753 | -€2,602 | -40.9% |
| Trade debts | 44 | €308 | €2,699 | +€2,391 | +776% |
| Suppliers | 440/4 | €308 | €2,699 | +€2,391 | +776% |
| Taxes, remuneration and social security | 45 | €3,375 | €972 | -€2,403 | -71.2% |
| Taxes | 450/3 | €3,375 | €972 | -€2,403 | -71.2% |
| Other amounts payable | 47/48 | €2,671 | €82 | -€2,589 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,940 | €4,518 | -€3,421 | -43.1% |
| Other operating charges | 640/8 | €2,560 | €1,170 | -€1,389 | -54.3% |
| Gross operating margin | 9900 | €19,990 | €5,115 | -€14,876 | -74.4% |
| Operating profit (loss) | 9901 | €9,491 | -€574 | -€10,065 | |
| Financial income | 75/76B | €88 | €1 | -€88 | -99.4% |
| Recurring financial income | 75 | €88 | €1 | -€88 | -99.4% |
| Financial charges | 65/66B | €117 | €82 | -€35 | -29.7% |
| Recurring financial charges | 65 | €117 | €82 | -€35 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €9,462 | -€656 | -€10,118 | |
| Income taxes | 67/77 | €3,375 | €672 | -€2,703 | -80.1% |
| Profit (loss) for the period | 9904 | €6,087 | -€1,328 | -€7,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,087 | -€1,328 | -€7,415 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.