FRANK 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.
What changed
FRANK ROOSE
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€175,854
2024 · €80,712+€95,142
Equity
€1.6m
2024 · €1.5m+€175,854
Cash
€87,850
2024 · €81,790+€6,061
Balance sheet total
€1.8m
2024 · €1.6m+€132,549
Largest movements
Assets
- Current investments +€151,613
up €151,613 (+19.4%), from €780,800 to €932,413
- Tangible fixed assets -€30,928
down €30,928 (-5.4%), from €576,730 to €545,803
of which Land and buildings: -€32,080
- Deferred charges and accrued income +€18,193
up €18,193 (+1,303%), from €1,396 to €19,590
- Receivables within one year -€17,873
down €17,873 (-37.8%), from €47,335 to €29,462
of which Other amounts receivable: -€10,186
Equity and liabilities
- Reserves +€179,574
up €179,574 (+12.3%), from €1.5m to €1.6m
of which Distributable reserves: +€188,686
- Other debts -€47,500
no longer reported in 2025 (was €47,500)
- Tax, wage and social debts +€29,905
up €29,905 (+104%), from €28,775 to €58,679
of which Taxes: +€48,203
Income statement
- Gross operating margin +€139,041
up €139,041 (+80.3%), from €173,095 to €312,136
- Taxes +€47,351
up €47,351 (+110%), from €43,222 to €90,573
- Financial charges -€5,665
down €5,665 (-68.7%), from €8,243 to €2,578
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.
Result 2024
€80,712
Gross operating margin
+€139,041
Staff costs
-€2,566
Depreciation
-€1,532
Write-downs
+€397
Other operating charges
-€1,011
Financial income
+€2,499
Financial charges
+€5,665
Taxes
-€47,351
Result 2025
€175,854
raises the resultlowers the result
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.
From operations
+€167,129
Investment
-€153,963
Financing
-€7,106
Cash 2024
€81,790
From operations (derived)
+€167,129
Net result for the year
+€175,854
Depreciation
+€33,277
Receivables after one year
-€5,483
Receivables within one year
+€17,873
Deferred charges and accrued income
-€18,193
Provisions
-€4,692
Trade debts
-€13,912
Tax, wage and social debts
+€29,905
Other debts
-€47,500
Investment (derived)
-€153,963
Investment in fixed assets (net)
-€2,350
Current investments
-€151,613
Financing
-€7,106
Debts after one year
-€6,667
Short-term financial debts
-€439
Cash 2025
€87,850
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,632,046 | €1,764,595 | +€132,549 | +8.1% |
| Fixed assets | 21/28 | €576,730 | €545,803 | -€30,928 | -5.4% |
| Tangible fixed assets | 22/27 | €576,730 | €545,803 | -€30,928 | -5.4% |
| Land and buildings | 22 | €575,323 | €543,243 | -€32,080 | -5.6% |
| Plant, machinery and equipment | 23 | - | €2,109 | +€2,109 | |
| Furniture and vehicles | 24 | €1,408 | €451 | -€957 | -68.0% |
| Current assets | 29/58 | €1,055,316 | €1,218,793 | +€163,477 | +15.5% |
| Amounts receivable after more than one year | 29 | €143,995 | €149,478 | +€5,483 | +3.8% |
| Other amounts receivable | 291 | €143,995 | €149,478 | +€5,483 | +3.8% |
| Amounts receivable within one year | 40/41 | €47,335 | €29,462 | -€17,873 | -37.8% |
| Trade receivables | 40 | €8,829 | €1,142 | -€7,687 | -87.1% |
| Other amounts receivable | 41 | €38,506 | €28,320 | -€10,186 | -26.5% |
| Current investments | 50/53 | €780,800 | €932,413 | +€151,613 | +19.4% |
| Cash at bank and in hand | 54/58 | €81,790 | €87,850 | +€6,061 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,396 | €19,590 | +€18,193 | +1,303% |
| Total equity and liabilities | 10/49 | €1,632,046 | €1,764,595 | +€132,549 | +8.1% |
| Equity | 10/15 | €1,467,365 | €1,643,219 | +€175,854 | +12.0% |
| Contributions | 10/11 | €9,920 | €6,200 | -€3,720 | -37.5% |
| Reserves | 13 | €1,457,445 | €1,637,019 | +€179,574 | +12.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €82,004 | €72,893 | -€9,112 | -11.1% |
| Distributable reserves | 133 | €1,375,440 | €1,564,126 | +€188,686 | +13.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €42,226 | €37,534 | -€4,692 | -11.1% |
| Deferred taxes | 168 | €42,226 | €37,534 | -€4,692 | -11.1% |
| Amounts payable | 17/49 | €122,456 | €83,842 | -€38,613 | -31.5% |
| Amounts payable after more than one year | 17 | €22,222 | €15,555 | -€6,667 | -30.0% |
| Financial debts | 170/4 | €22,222 | €15,555 | -€6,667 | -30.0% |
| Amounts payable within one year | 42/48 | €100,234 | €68,287 | -€31,946 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,667 | = | 0.0% |
| Financial debts | 43 | €439 | - | -€439 | |
| Credit institutions | 430/8 | €439 | - | -€439 | |
| Trade debts | 44 | €16,853 | €2,941 | -€13,912 | -82.5% |
| Suppliers | 440/4 | €16,853 | €2,941 | -€13,912 | -82.5% |
| Taxes, remuneration and social security | 45 | €28,775 | €58,679 | +€29,905 | +104% |
| Taxes | 450/3 | €10,476 | €58,679 | +€48,203 | +460% |
| Remuneration and social security | 454/9 | €18,299 | - | -€18,299 | |
| Other amounts payable | 47/48 | €47,500 | - | -€47,500 | |
| Non-recurring operating income | 76A | - | €19,043 | +€19,043 | |
| Remuneration, social security and pensions | 62 | €17,165 | €19,731 | +€2,566 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,746 | €33,277 | +€1,532 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €397 | - | -€397 | |
| Other operating charges | 640/8 | €2,058 | €3,068 | +€1,011 | +49.1% |
| Gross operating margin | 9900 | €173,095 | €312,136 | +€139,041 | +80.3% |
| Operating profit (loss) | 9901 | €121,730 | €256,059 | +€134,330 | +110% |
| Financial income | 75/76B | €5,756 | €8,255 | +€2,499 | +43.4% |
| Recurring financial income | 75 | €5,756 | €8,255 | +€2,499 | +43.4% |
| Financial charges | 65/66B | €8,243 | €2,578 | -€5,665 | -68.7% |
| Recurring financial charges | 65 | €8,243 | €2,578 | -€5,665 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €119,242 | €261,736 | +€142,493 | +119% |
| Transfer from deferred taxes | 780 | €4,692 | €4,692 | = | 0.0% |
| Income taxes | 67/77 | €43,222 | €90,573 | +€47,351 | +110% |
| Profit (loss) for the period | 9904 | €80,712 | €175,854 | +€95,142 | +118% |
| Transfer from tax-exempt reserves | 789 | €9,112 | €9,112 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,824 | €184,966 | +€95,142 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.