ASTRID 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.
ASTRID ROOSE
Largest movements
- Cash +€1,507
up €1,507 (+10.5%), from €14,398 to €15,905
mainly Net result for the year (+€1,212) and Tax, wage and social debts (+€294)
- Reserves +€1,212
up €1,212 (+10.7%), from €11,282 to €12,495
- Tax, wage and social debts +€294
up €294 (+93.1%), from €316 to €610
- Gross operating margin -€12,472
down €12,472 (-88.2%), from €14,147 to €1,675
- Taxes -€2,517
down €2,517 (-89.3%), from €2,821 to €303
- Other operating charges +€144
new in 2025: €144
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 | €14,398 | €15,905 | +€1,507 | +10.5% |
| Current assets | 29/58 | €14,398 | €15,905 | +€1,507 | +10.5% |
| Cash at bank and in hand | 54/58 | €14,398 | €15,905 | +€1,507 | +10.5% |
| Total equity and liabilities | 10/49 | €14,398 | €15,905 | +€1,507 | +10.5% |
| Equity | 10/15 | €13,782 | €14,995 | +€1,212 | +8.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,282 | €12,495 | +€1,212 | +10.7% |
| Distributable reserves | 133 | €11,282 | €12,495 | +€1,212 | +10.7% |
| Amounts payable | 17/49 | €616 | €910 | +€294 | +47.8% |
| Amounts payable within one year | 42/48 | €616 | €910 | +€294 | +47.8% |
| Taxes, remuneration and social security | 45 | €316 | €610 | +€294 | +93.1% |
| Taxes | 450/3 | €316 | €610 | +€294 | +93.1% |
| Other amounts payable | 47/48 | €300 | €300 | = | 0.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €14,147 | €1,675 | -€12,472 | -88.2% |
| Operating profit (loss) | 9901 | €14,147 | €1,530 | -€12,616 | -89.2% |
| Financial income | 75/76B | €16 | €30 | +€14 | +87.9% |
| Recurring financial income | 75 | €16 | €30 | +€14 | +87.9% |
| Financial charges | 65/66B | €60 | €45 | -€15 | -24.7% |
| Recurring financial charges | 65 | €60 | €45 | -€15 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €14,103 | €1,516 | -€12,587 | -89.3% |
| Income taxes | 67/77 | €2,821 | €303 | -€2,517 | -89.3% |
| Profit (loss) for the period | 9904 | €11,282 | €1,212 | -€10,070 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,282 | €1,212 | -€10,070 | -89.3% |
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 13 October 2026 via checked.be.