ASPRIA ROOSEVELT: 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.
ASPRIA ROOSEVELT
Largest movements
- Tangible fixed assets +€732,106
up €732,106 (+9.8%), from €7.5m to €8.2m
- Cash +€113,226
up €113,226 (+101%), from €111,756 to €224,982
mainly Other debts (+€1.0m) and Trade debts (+€387,729)
- Other debts +€1.0m
up €1.0m (+12.2%), from €8.4m to €9.4m
- Profit (loss) carried forward -€520,618
down €520,618 (-26.8%), from -€1.9m to -€2.5m
- Trade debts +€387,729
up €387,729 (+1,512%), from €25,635 to €413,364
No income-statement line moved by more than 1% of the activity.
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 | €7,585,488 | €8,465,842 | +€880,354 | +11.6% |
| Fixed assets | 21/28 | €7,466,856 | €8,198,962 | +€732,106 | +9.8% |
| Tangible fixed assets | 22/27 | €7,466,856 | €8,198,962 | +€732,106 | +9.8% |
| Assets under construction and advance payments | 27 | €7,466,856 | €8,198,962 | +€732,106 | +9.8% |
| Current assets | 29/58 | €118,633 | €266,880 | +€148,247 | +125% |
| Amounts receivable within one year | 40/41 | €5,077 | €40,098 | +€35,021 | +690% |
| Other amounts receivable | 41 | €5,077 | €40,098 | +€35,021 | +690% |
| Cash at bank and in hand | 54/58 | €111,756 | €224,982 | +€113,226 | +101% |
| Deferred charges and accrued income | 490/1 | €1,800 | €1,800 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €7,585,488 | €8,465,842 | +€880,354 | +11.6% |
| Equity | 10/15 | -€839,685 | -€1,360,303 | -€520,618 | -62.0% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Capital | 10 | €1,100,000 | €1,100,000 | = | 0.0% |
| Issued capital | 100 | €1,100,000 | €1,100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,939,685 | -€2,460,303 | -€520,618 | -26.8% |
| Amounts payable | 17/49 | €8,425,173 | €9,826,145 | +€1.4m | +16.6% |
| Amounts payable within one year | 42/48 | €8,415,273 | €9,826,145 | +€1.4m | +16.8% |
| Trade debts | 44 | €25,635 | €413,364 | +€387,729 | +1,512% |
| Suppliers | 440/4 | €25,635 | €413,364 | +€387,729 | +1,512% |
| Taxes, remuneration and social security | 45 | €20,000 | €21,000 | +€1,000 | +5.0% |
| Taxes | 450/3 | €20,000 | €21,000 | +€1,000 | +5.0% |
| Other amounts payable | 47/48 | €8,369,637 | €9,391,781 | +€1.0m | +12.2% |
| Accrued charges and deferred income | 492/3 | €9,900 | - | -€9,900 | |
| Operating charges | 60/66A | €61,693 | €54,269 | -€7,424 | -12.0% |
| Services and other goods | 61 | €20,357 | €33,291 | +€12,934 | +63.5% |
| Other operating charges | 640/8 | €41,336 | €20,978 | -€20,358 | -49.3% |
| Operating profit (loss) | 9901 | -€61,693 | -€54,269 | +€7,424 | +12.0% |
| Financial income | 75/76B | €1,739 | - | -€1,739 | |
| Recurring financial income | 75 | €1,739 | - | -€1,739 | |
| Other financial income | 752/9 | €1,739 | - | -€1,739 | |
| Financial charges | 65/66B | €472,937 | €466,349 | -€6,588 | -1.4% |
| Recurring financial charges | 65 | €472,937 | €466,349 | -€6,588 | -1.4% |
| Debt charges | 650 | €472,733 | €466,198 | -€6,535 | -1.4% |
| Other financial charges | 652/9 | €204 | €151 | -€53 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€532,891 | -€520,618 | +€12,273 | +2.3% |
| Profit (loss) for the period | 9904 | -€532,891 | -€520,618 | +€12,273 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€532,891 | -€520,618 | +€12,273 | +2.3% |
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 30 October 2026 via checked.be.