DE ROZELAAR: 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.
DE ROZELAAR
Largest movements
- Tangible fixed assets -€8,228
down €8,228 (-4.6%), from €179,263 to €171,035
- Deferred charges and accrued income -€2,193
down €2,193 (-62.9%), from €3,487 to €1,293
- Debts after one year -€22,606
down €22,606 (-81.7%), from €27,656 to €5,050
- Other debts +€6,318
up €6,318 (+6.3%), from €100,269 to €106,587
- Trade debts +€2,778
up €2,778 (+21.8%), from €12,772 to €15,550
- Profit (loss) carried forward +€2,382
up €2,382 (+67.9%), from -€3,508 to -€1,126
- Gross operating margin -€1,746
down €1,746 (-9.3%), from €18,839 to €17,094
- Financial charges -€1,162
down €1,162 (-31.2%), from €3,731 to €2,569
- Other operating charges +€550
up €550 (+25.6%), from €2,144 to €2,694
- Taxes -€220
down €220 (-15.2%), from €1,440 to €1,221
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,750 | €172,329 | -€10,421 | -5.7% |
| Fixed assets | 21/28 | €179,263 | €171,035 | -€8,228 | -4.6% |
| Tangible fixed assets | 22/27 | €179,263 | €171,035 | -€8,228 | -4.6% |
| Land and buildings | 22 | €179,263 | €171,035 | -€8,228 | -4.6% |
| Current assets | 29/58 | €3,487 | €1,294 | -€2,193 | -62.9% |
| Cash at bank and in hand | 54/58 | €0 | €0 | +€0 | +100% |
| Deferred charges and accrued income | 490/1 | €3,487 | €1,293 | -€2,193 | -62.9% |
| Total equity and liabilities | 10/49 | €182,750 | €172,329 | -€10,421 | -5.7% |
| Equity | 10/15 | €15,092 | €17,474 | +€2,382 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,508 | -€1,126 | +€2,382 | +67.9% |
| Amounts payable | 17/49 | €167,658 | €154,855 | -€12,803 | -7.6% |
| Amounts payable after more than one year | 17 | €27,656 | €5,050 | -€22,606 | -81.7% |
| Financial debts | 170/4 | €27,656 | €5,050 | -€22,606 | -81.7% |
| Amounts payable within one year | 42/48 | €140,002 | €149,805 | +€9,803 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €25,059 | €25,008 | -€52 | -0.2% |
| Trade debts | 44 | €12,772 | €15,550 | +€2,778 | +21.8% |
| Suppliers | 440/4 | €12,772 | €15,550 | +€2,778 | +21.8% |
| Taxes, remuneration and social security | 45 | €1,903 | €2,661 | +€758 | +39.8% |
| Taxes | 450/3 | €1,903 | €2,661 | +€758 | +39.8% |
| Other amounts payable | 47/48 | €100,269 | €106,587 | +€6,318 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,228 | €8,228 | = | 0.0% |
| Other operating charges | 640/8 | €2,144 | €2,694 | +€550 | +25.6% |
| Gross operating margin | 9900 | €18,839 | €17,094 | -€1,746 | -9.3% |
| Operating profit (loss) | 9901 | €8,467 | €6,172 | -€2,296 | -27.1% |
| Financial charges | 65/66B | €3,731 | €2,569 | -€1,162 | -31.2% |
| Recurring financial charges | 65 | €3,731 | €2,569 | -€1,162 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €4,736 | €3,603 | -€1,133 | -23.9% |
| Income taxes | 67/77 | €1,440 | €1,221 | -€220 | -15.2% |
| Profit (loss) for the period | 9904 | €3,296 | €2,382 | -€914 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,296 | €2,382 | -€914 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.