HET ROOSENVELD: what changed
HET ROOSENVELD
Largest movements
- Tangible fixed assets +€213,340
up €213,340 (+45.0%), from €473,715 to €687,055
- Current investments -€159,489
no longer reported in 2025 (was €159,489)
- Cash +€14,447
new in 2025: €14,447
mainly Current investments (+€159,489) and Trade debts (+€80,335)
- Receivables within one year +€9,265
up €9,265 (+6.6%), from €140,404 to €149,669
of which Other amounts receivable: +€11,865
- Trade debts +€80,335
up €80,335 (+334%), from €24,059 to €104,394
- Profit (loss) carried forward +€39,886
up €39,886 (+12.4%), from €322,000 to €361,887
- Debts after one year -€27,500
down €27,500 (-7.8%), from €352,916 to €325,416
- Other debts -€14,933
down €14,933 (-96.1%), from €15,533 to €600
- Financial charges +€79,322
up €79,322 (+1,065%), from €7,451 to €86,772
of which Non-recurring financial charges: +€79,847
- Gross operating margin +€29,265
up €29,265 (+24.1%), from €121,286 to €150,551
- Taxes -€17,709
down €17,709 (-85.0%), from €20,844 to €3,135
- Depreciation -€1,868
down €1,868 (-13.9%), from €13,482 to €11,614
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €773,608 | €851,171 | +€77,563 | +10.0% |
| Fixed assets | 21/28 | €473,715 | €687,055 | +€213,340 | +45.0% |
| Tangible fixed assets | 22/27 | €473,715 | €687,055 | +€213,340 | +45.0% |
| Land and buildings | 22 | €473,715 | €687,055 | +€213,340 | +45.0% |
| Current assets | 29/58 | €299,893 | €164,116 | -€135,777 | -45.3% |
| Amounts receivable within one year | 40/41 | €140,404 | €149,669 | +€9,265 | +6.6% |
| Trade receivables | 40 | €140,404 | €137,804 | -€2,600 | -1.9% |
| Other amounts receivable | 41 | - | €11,865 | +€11,865 | |
| Current investments | 50/53 | €159,489 | - | -€159,489 | |
| Cash at bank and in hand | 54/58 | - | €14,447 | +€14,447 | |
| Total equity and liabilities | 10/49 | €773,608 | €851,171 | +€77,563 | +10.0% |
| Equity | 10/15 | €330,060 | €369,947 | +€39,886 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,000 | €361,887 | +€39,886 | +12.4% |
| Amounts payable | 17/49 | €443,548 | €481,224 | +€37,676 | +8.5% |
| Amounts payable after more than one year | 17 | €352,916 | €325,416 | -€27,500 | -7.8% |
| Financial debts | 170/4 | €352,916 | €325,416 | -€27,500 | -7.8% |
| Amounts payable within one year | 42/48 | €90,632 | €155,808 | +€65,176 | +71.9% |
| Current portion of amounts payable after more than one year | 42 | €27,500 | €27,500 | = | 0.0% |
| Trade debts | 44 | €24,059 | €104,394 | +€80,335 | +334% |
| Suppliers | 440/4 | €24,059 | €104,394 | +€80,335 | +334% |
| Taxes, remuneration and social security | 45 | €23,540 | €23,314 | -€225 | -1.0% |
| Taxes | 450/3 | €23,540 | €23,314 | -€225 | -1.0% |
| Other amounts payable | 47/48 | €15,533 | €600 | -€14,933 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,482 | €11,614 | -€1,868 | -13.9% |
| Other operating charges | 640/8 | €3,034 | €3,147 | +€113 | +3.7% |
| Non-recurring operating charges | 66A | €15,000 | €5,996 | -€9,004 | -60.0% |
| Gross operating margin | 9900 | €121,286 | €150,551 | +€29,265 | +24.1% |
| Operating profit (loss) | 9901 | €89,771 | €129,794 | +€40,024 | +44.6% |
| Financial charges | 65/66B | €7,451 | €86,772 | +€79,322 | +1,065% |
| Recurring financial charges | 65 | €7,451 | €6,926 | -€525 | -7.0% |
| Non-recurring financial charges | 66B | - | €79,847 | +€79,847 | |
| Profit (loss) for the period before taxes | 9903 | €82,320 | €43,022 | -€39,298 | -47.7% |
| Income taxes | 67/77 | €20,844 | €3,135 | -€17,709 | -85.0% |
| Profit (loss) for the period | 9904 | €61,476 | €39,886 | -€21,589 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,476 | €39,886 | -€21,589 | -35.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.