FLANDERS ROSTI'S: what changed
What changed
FLANDERS ROSTI'S
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
filed annual accounts (NBB)
Net result for the year
-€13,628
2025 · -€340-€13,288
Equity
€97,858
2025 · €111,486-€13,628
Cash
€70,405
2025 · €92,067-€21,662
Balance sheet total
€113,297
2025 · €141,595-€28,298
Largest movements
Assets
- Cash -€21,662
down €21,662 (-23.5%), from €92,067 to €70,405
mainly Net result for the year (-€13,628) and Trade debts (-€8,056)
- Tangible fixed assets -€6,258
down €6,258 (-21.8%), from €28,765 to €22,507
of which Land and buildings: -€4,552
Equity and liabilities
- Profit (loss) carried forward -€13,628
down €13,628, from €8,289 to -€5,339
- Trade debts -€8,056
down €8,056 (-91.0%), from €8,853 to €797
- Debts after one year -€6,628
down €6,628 (-31.2%), from €21,256 to €14,628
Income statement
- Staff costs +€6,592
up €6,592 (+18.4%), from €35,844 to €42,436
- Gross operating margin -€6,573
down €6,573 (-14.7%), from €44,848 to €38,275
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.
Result 2025
-€340
Gross operating margin
-€6,573
Staff costs
-€6,592
Depreciation
-€14
Other operating charges
-€109
Financial income
-€28
Financial charges
+€28
Result 2026
-€13,628
raises the resultlowers the result
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.
From operations
-€13,481
Investment
-€1,553
Financing
-€6,628
Cash 2025
€92,067
From operations (derived)
-€13,481
Net result for the year
-€13,628
Depreciation
+€7,811
Receivables within one year
+€378
Trade debts
-€8,056
Tax, wage and social debts
+€14
Investment (derived)
-€1,553
Investment in fixed assets (net)
-€1,553
Financing
-€6,628
Debts after one year
-€6,628
Cash 2026
€70,405
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,595 | €113,297 | -€28,298 | -20.0% |
| Fixed assets | 21/28 | €28,765 | €22,507 | -€6,258 | -21.8% |
| Tangible fixed assets | 22/27 | €28,765 | €22,507 | -€6,258 | -21.8% |
| Land and buildings | 22 | €21,988 | €17,436 | -€4,552 | -20.7% |
| Plant, machinery and equipment | 23 | €6,777 | €5,071 | -€1,706 | -25.2% |
| Current assets | 29/58 | €112,830 | €90,790 | -€22,040 | -19.5% |
| Amounts receivable within one year | 40/41 | €20,763 | €20,385 | -€378 | -1.8% |
| Trade receivables | 40 | €4,905 | €5,692 | +€787 | +16.0% |
| Other amounts receivable | 41 | €15,858 | €14,693 | -€1,165 | -7.3% |
| Cash at bank and in hand | 54/58 | €92,067 | €70,405 | -€21,662 | -23.5% |
| Total equity and liabilities | 10/49 | €141,595 | €113,297 | -€28,298 | -20.0% |
| Equity | 10/15 | €111,486 | €97,858 | -€13,628 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,597 | €84,597 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,130 | €3,130 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,130 | €3,130 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,152 | €7,152 | = | 0.0% |
| Distributable reserves | 133 | €74,315 | €74,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,289 | -€5,339 | -€13,628 | |
| Amounts payable | 17/49 | €30,109 | €15,439 | -€14,670 | -48.7% |
| Amounts payable after more than one year | 17 | €21,256 | €14,628 | -€6,628 | -31.2% |
| Other amounts payable | 178/9 | €21,256 | €14,628 | -€6,628 | -31.2% |
| Amounts payable within one year | 42/48 | €8,853 | €811 | -€8,042 | -90.8% |
| Trade debts | 44 | €8,853 | €797 | -€8,056 | -91.0% |
| Suppliers | 440/4 | €8,853 | €797 | -€8,056 | -91.0% |
| Taxes, remuneration and social security | 45 | - | €14 | +€14 | |
| Remuneration and social security | 454/9 | - | €14 | +€14 | |
| Remuneration, social security and pensions | 62 | €35,844 | €42,436 | +€6,592 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,797 | €7,811 | +€14 | +0.2% |
| Other operating charges | 640/8 | €1,497 | €1,606 | +€109 | +7.3% |
| Gross operating margin | 9900 | €44,848 | €38,275 | -€6,573 | -14.7% |
| Operating profit (loss) | 9901 | -€290 | -€13,578 | -€13,288 | -4,582% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €78 | €50 | -€28 | -35.9% |
| Recurring financial charges | 65 | €78 | €50 | -€28 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | -€340 | -€13,628 | -€13,288 | -3,908% |
| Profit (loss) for the period | 9904 | -€340 | -€13,628 | -€13,288 | -3,908% |
| Profit (loss) for the period to be appropriated | 9905 | -€340 | -€13,628 | -€13,288 | -3,908% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.