CATHERINE VAN ROOSBROECK: what changed
CATHERINE VAN ROOSBROECK
Largest movements
- Receivables within one year +€24,203
up €24,203 (+334%), from €7,244 to €31,447
of which Trade receivables: +€22,500
- Stocks and contracts -€17,501
down €17,501 (-20.2%), from €86,501 to €69,000
- Current investments +€15,508
up €15,508 (+6.3%), from €247,235 to €262,744
- Cash -€10,470
down €10,470 (-10.4%), from €100,457 to €89,987
mainly Receivables within one year (-€24,203) and Current investments (-€15,508)
- Other debts +€19,531
up €19,531 (+47.6%), from €41,031 to €60,562
- Reserves -€6,616
down €6,616 (-1.7%), from €378,895 to €372,279
- Gross operating margin +€118,254
up €118,254 (+94.9%), from -€124,644 to -€6,390
- Financial charges -€2,776
down €2,776, from €1,585 to -€1,191
- Financial income -€1,598
down €1,598 (-64.9%), from €2,463 to €865
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,857 | €459,113 | +€16,256 | +3.7% |
| Fixed assets | 21/28 | €226 | €3,055 | +€2,829 | +1,253% |
| Tangible fixed assets | 22/27 | €226 | €3,055 | +€2,829 | +1,253% |
| Plant, machinery and equipment | 23 | - | €3,055 | +€3,055 | |
| Furniture and vehicles | 24 | €226 | €0 | -€226 | -100% |
| Current assets | 29/58 | €442,631 | €456,059 | +€13,427 | +3.0% |
| Stocks and contracts in progress | 3 | €86,501 | €69,000 | -€17,501 | -20.2% |
| Stocks | 30/36 | €86,501 | €69,000 | -€17,501 | -20.2% |
| Amounts receivable within one year | 40/41 | €7,244 | €31,447 | +€24,203 | +334% |
| Trade receivables | 40 | €6,824 | €29,324 | +€22,500 | +330% |
| Other amounts receivable | 41 | €420 | €2,123 | +€1,703 | +406% |
| Current investments | 50/53 | €247,235 | €262,744 | +€15,508 | +6.3% |
| Cash at bank and in hand | 54/58 | €100,457 | €89,987 | -€10,470 | -10.4% |
| Deferred charges and accrued income | 490/1 | €1,194 | €2,881 | +€1,687 | +141% |
| Total equity and liabilities | 10/49 | €442,857 | €459,113 | +€16,256 | +3.7% |
| Equity | 10/15 | €398,895 | €392,279 | -€6,616 | -1.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €378,895 | €372,279 | -€6,616 | -1.7% |
| Distributable reserves | 133 | €378,895 | €372,279 | -€6,616 | -1.7% |
| Amounts payable | 17/49 | €43,962 | €66,834 | +€22,872 | +52.0% |
| Amounts payable within one year | 42/48 | €43,962 | €66,834 | +€22,872 | +52.0% |
| Trade debts | 44 | €2,886 | €6,161 | +€3,276 | +114% |
| Suppliers | 440/4 | €2,886 | €6,161 | +€3,276 | +114% |
| Taxes, remuneration and social security | 45 | €46 | €111 | +€65 | +141% |
| Taxes | 450/3 | €46 | €111 | +€65 | +141% |
| Other amounts payable | 47/48 | €41,031 | €60,562 | +€19,531 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €835 | +€367 | +78.4% |
| Other operating charges | 640/8 | €2,239 | €1,309 | -€930 | -41.5% |
| Gross operating margin | 9900 | -€124,644 | -€6,390 | +€118,254 | +94.9% |
| Operating profit (loss) | 9901 | -€127,351 | -€8,534 | +€118,817 | +93.3% |
| Financial income | 75/76B | €2,463 | €865 | -€1,598 | -64.9% |
| Recurring financial income | 75 | €2,463 | €865 | -€1,598 | -64.9% |
| Financial charges | 65/66B | €1,585 | -€1,191 | -€2,776 | |
| Recurring financial charges | 65 | €1,585 | -€1,191 | -€2,776 | |
| Profit (loss) for the period before taxes | 9903 | -€126,473 | -€6,478 | +€119,995 | +94.9% |
| Income taxes | 67/77 | €129 | €138 | +€9 | +7.1% |
| Profit (loss) for the period | 9904 | -€126,602 | -€6,616 | +€119,986 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€126,602 | -€6,616 | +€119,986 | +94.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.