E. ROOSENS: 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.
E. ROOSENS
Largest movements
- Receivables within one year +€30,234
up €30,234 (+16.0%), from €189,295 to €219,529
of which Trade receivables: +€59,621
- Trade debts +€19,138
up €19,138 (+33.5%), from €57,127 to €76,265
- Profit (loss) carried forward +€17,101
no longer reported in 2024 (was -€17,101)
- Debts after one year -€12,385
down €12,385 (-12.8%), from €96,459 to €84,075
- Other debts +€4,601
new in 2024: €4,601
- Gross operating margin +€10,617
up €10,617 (+39.3%), from €26,987 to €37,605
- Financial charges +€5,292
up €5,292 (+56.6%), from €9,350 to €14,642
- Other operating charges +€1,097
up €1,097 (+89.1%), from €1,230 to €2,327
- Financial income -€957
down €957 (-98.9%), from €968 to €11
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 | €257,043 | €286,390 | +€29,347 | +11.4% |
| Fixed assets | 21/28 | €6,820 | €4,885 | -€1,935 | -28.4% |
| Tangible fixed assets | 22/27 | €6,820 | €4,885 | -€1,935 | -28.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €5,904 | €4,084 | -€1,820 | -30.8% |
| Other tangible fixed assets | 26 | €916 | €801 | -€115 | -12.5% |
| Current assets | 29/58 | €250,223 | €281,504 | +€31,282 | +12.5% |
| Stocks and contracts in progress | 3 | €8,261 | €8,261 | = | 0.0% |
| Stocks | 30/36 | €8,261 | €8,261 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €189,295 | €219,529 | +€30,234 | +16.0% |
| Trade receivables | 40 | €158,936 | €218,556 | +€59,621 | +37.5% |
| Other amounts receivable | 41 | €30,359 | €973 | -€29,386 | -96.8% |
| Cash at bank and in hand | 54/58 | €43,865 | €44,912 | +€1,047 | +2.4% |
| Deferred charges and accrued income | 490/1 | €8,802 | €8,802 | = | 0.0% |
| Total equity and liabilities | 10/49 | €257,043 | €286,390 | +€29,347 | +11.4% |
| Equity | 10/15 | -€7,525 | €11,188 | +€18,712 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,376 | €4,988 | +€1,612 | +47.7% |
| Tax-exempt reserves | 132 | €2,298 | €2,298 | = | 0.0% |
| Distributable reserves | 133 | €1,077 | €2,689 | +€1,612 | +150% |
| Profit (loss) carried forward | 14 | -€17,101 | - | +€17,101 | |
| Amounts payable | 17/49 | €264,567 | €275,202 | +€10,635 | +4.0% |
| Amounts payable after more than one year | 17 | €96,459 | €84,075 | -€12,385 | -12.8% |
| Financial debts | 170/4 | €96,459 | €84,075 | -€12,385 | -12.8% |
| Amounts payable within one year | 42/48 | €168,108 | €191,127 | +€23,019 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €11,433 | €12,385 | +€952 | +8.3% |
| Trade debts | 44 | €57,127 | €76,265 | +€19,138 | +33.5% |
| Suppliers | 440/4 | €57,127 | €76,265 | +€19,138 | +33.5% |
| Advances received on contracts in progress | 46 | €97,195 | €97,195 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,354 | €683 | -€1,671 | -71.0% |
| Taxes | 450/3 | €2,354 | €683 | -€1,671 | -71.0% |
| Other amounts payable | 47/48 | - | €4,601 | +€4,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,206 | €1,935 | -€272 | -12.3% |
| Other operating charges | 640/8 | €1,230 | €2,327 | +€1,097 | +89.1% |
| Gross operating margin | 9900 | €26,987 | €37,605 | +€10,617 | +39.3% |
| Operating profit (loss) | 9901 | €23,550 | €33,343 | +€9,793 | +41.6% |
| Financial income | 75/76B | €968 | €11 | -€957 | -98.9% |
| Recurring financial income | 75 | €968 | €11 | -€957 | -98.9% |
| Financial charges | 65/66B | €9,350 | €14,642 | +€5,292 | +56.6% |
| Recurring financial charges | 65 | €9,350 | €14,642 | +€5,292 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €15,169 | €18,712 | +€3,543 | +23.4% |
| Profit (loss) for the period | 9904 | €15,169 | €18,712 | +€3,543 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,169 | €18,712 | +€3,543 | +23.4% |
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 17 October 2026 via checked.be.