GINGER & ROSEMARY: 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.
GINGER & ROSEMARY
Largest movements
- Cash +€40,361
up €40,361 (+262.9%), from €15,350 to €55,712
mainly Net result for the year (+€23,612) and Other debts (+€14,190)
- Tangible fixed assets -€3,000
down €3,000 (-26.7%), from €11,238 to €8,238
- Intangible fixed assets -€2,500
down €2,500 (-26.7%), from €9,365 to €6,865
- Receivables within one year +€880
up €880 (+96.2%), from €914 to €1,794
- Reserves +€23,612
up €23,612 (+165.8%), from €14,241 to €37,852
- Other debts +€14,190
up €14,190 (+543.0%), from €2,614 to €16,804
- Trade debts -€1,691
down €1,691 (-55.5%), from €3,048 to €1,357
- Gross operating margin +€20,186
up €20,186 (+97.0%), from €20,815 to €41,001
- Financial charges +€4,182
up €4,182 (+6772.8%), from €62 to €4,243
- Depreciation +€4,102
up €4,102 (+293.5%), from €1,398 to €5,500
- Taxes +€2,965
up €2,965 (+77.8%), from €3,812 to €6,777
- Staff costs -€916
no longer reported in 2025 (was €916)
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,867 | €72,608 | +€35,741 | +96.9% |
| Fixed assets | 21/28 | €20,602 | €15,102 | -€5,500 | -26.7% |
| Intangible fixed assets | 21 | €9,365 | €6,865 | -€2,500 | -26.7% |
| Tangible fixed assets | 22/27 | €11,238 | €8,238 | -€3,000 | -26.7% |
| Plant, machinery and equipment | 23 | €11,238 | €8,238 | -€3,000 | -26.7% |
| Current assets | 29/58 | €16,264 | €57,505 | +€41,241 | +253.6% |
| Amounts receivable within one year | 40/41 | €914 | €1,794 | +€880 | +96.2% |
| Trade receivables | 40 | €914 | €1,794 | +€880 | +96.2% |
| Cash at bank and in hand | 54/58 | €15,350 | €55,712 | +€40,361 | +262.9% |
| Total equity and liabilities | 10/49 | €36,867 | €72,608 | +€35,741 | +96.9% |
| Equity | 10/15 | €19,241 | €42,852 | +€23,612 | +122.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,241 | €37,852 | +€23,612 | +165.8% |
| Distributable reserves | 133 | €14,241 | €37,852 | +€23,612 | +165.8% |
| Amounts payable | 17/49 | €17,626 | €29,755 | +€12,129 | +68.8% |
| Amounts payable within one year | 42/48 | €17,626 | €29,755 | +€12,129 | +68.8% |
| Trade debts | 44 | €3,048 | €1,357 | -€1,691 | -55.5% |
| Suppliers | 440/4 | €3,048 | €1,357 | -€1,691 | -55.5% |
| Taxes, remuneration and social security | 45 | €11,965 | €11,594 | -€371 | -3.1% |
| Taxes | 450/3 | €8,965 | €11,594 | +€2,630 | +29.3% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €2,614 | €16,804 | +€14,190 | +543.0% |
| Remuneration, social security and pensions | 62 | €916 | - | -€916 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | €5,500 | +€4,102 | +293.5% |
| Other operating charges | 640/8 | €387 | €893 | +€506 | +130.5% |
| Gross operating margin | 9900 | €20,815 | €41,001 | +€20,186 | +97.0% |
| Operating profit (loss) | 9901 | €18,114 | €34,608 | +€16,494 | +91.1% |
| Financial income | 75/76B | €0 | €24 | +€24 | +29762.5% |
| Recurring financial income | 75 | €0 | €24 | +€24 | +29762.5% |
| Financial charges | 65/66B | €62 | €4,243 | +€4,182 | +6772.8% |
| Recurring financial charges | 65 | €62 | €4,243 | +€4,182 | +6772.8% |
| Profit (loss) for the period before taxes | 9903 | €18,053 | €30,389 | +€12,336 | +68.3% |
| Income taxes | 67/77 | €3,812 | €6,777 | +€2,965 | +77.8% |
| Profit (loss) for the period | 9904 | €14,241 | €23,612 | +€9,371 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,241 | €23,612 | +€9,371 | +65.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.