IMMO 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.
IMMO ROOSENS
Largest movements
- Tangible fixed assets -€9,220
down €9,220 (-7.8%), from €117,624 to €108,404
of which Furniture and vehicles: -€12,720
- Receivables after one year -€1,900
no longer reported in 2025 (was €1,900)
- Debts after one year -€17,134
down €17,134 (-50.9%), from €33,632 to €16,498
- Trade debts +€6,667
up €6,667 (+2,615%), from €255 to €6,922
- Other debts -€5,297
down €5,297 (-5.2%), from €102,586 to €97,289
- Current portion of long-term debt +€2,276
up €2,276 (+14.0%), from €16,275 to €18,551
- Profit (loss) carried forward +€1,645
up €1,645 (+9.1%), from -€18,005 to -€16,360
- Gross operating margin +€33,632
up €33,632, from -€16,228 to €17,404
- Depreciation +€2,813
up €2,813 (+28.4%), from €9,907 to €12,720
- Financial charges -€775
down €775 (-47.2%), from €1,642 to €867
- Other operating charges +€306
up €306 (+18.8%), from €1,630 to €1,936
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,798 | €151,307 | -€9,491 | -5.9% |
| Fixed assets | 21/28 | €117,624 | €108,404 | -€9,220 | -7.8% |
| Tangible fixed assets | 22/27 | €117,624 | €108,404 | -€9,220 | -7.8% |
| Land and buildings | 22 | €65,163 | €68,663 | +€3,500 | +5.4% |
| Furniture and vehicles | 24 | €52,461 | €39,741 | -€12,720 | -24.2% |
| Current assets | 29/58 | €43,174 | €42,903 | -€271 | -0.6% |
| Amounts receivable after more than one year | 29 | €1,900 | - | -€1,900 | |
| Other amounts receivable | 291 | €1,900 | - | -€1,900 | |
| Amounts receivable within one year | 40/41 | €30,289 | €31,116 | +€827 | +2.7% |
| Trade receivables | 40 | €30,289 | €31,116 | +€827 | +2.7% |
| Cash at bank and in hand | 54/58 | €10,720 | €11,517 | +€797 | +7.4% |
| Deferred charges and accrued income | 490/1 | €265 | €270 | +€5 | +1.9% |
| Total equity and liabilities | 10/49 | €160,798 | €151,307 | -€9,491 | -5.9% |
| Equity | 10/15 | €2,455 | €4,100 | +€1,645 | +67.0% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,005 | -€16,360 | +€1,645 | +9.1% |
| Amounts payable | 17/49 | €158,343 | €147,207 | -€11,136 | -7.0% |
| Amounts payable after more than one year | 17 | €33,632 | €16,498 | -€17,134 | -50.9% |
| Financial debts | 170/4 | €33,632 | €16,498 | -€17,134 | -50.9% |
| Amounts payable within one year | 42/48 | €124,711 | €129,809 | +€5,098 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €16,275 | €18,551 | +€2,276 | +14.0% |
| Trade debts | 44 | €255 | €6,922 | +€6,667 | +2,615% |
| Suppliers | 440/4 | €255 | €6,922 | +€6,667 | +2,615% |
| Taxes, remuneration and social security | 45 | €5,595 | €7,047 | +€1,452 | +26.0% |
| Taxes | 450/3 | €5,595 | €5,657 | +€62 | +1.1% |
| Remuneration and social security | 454/9 | - | €1,390 | +€1,390 | |
| Other amounts payable | 47/48 | €102,586 | €97,289 | -€5,297 | -5.2% |
| Accrued charges and deferred income | 492/3 | - | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,907 | €12,720 | +€2,813 | +28.4% |
| Other operating charges | 640/8 | €1,630 | €1,936 | +€306 | +18.8% |
| Gross operating margin | 9900 | -€16,228 | €17,404 | +€33,632 | |
| Operating profit (loss) | 9901 | -€27,765 | €2,748 | +€30,513 | |
| Financial charges | 65/66B | €1,642 | €867 | -€775 | -47.2% |
| Recurring financial charges | 65 | €1,642 | €867 | -€775 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,407 | €1,881 | +€31,288 | |
| Income taxes | 67/77 | €251 | €236 | -€15 | -6.0% |
| Profit (loss) for the period | 9904 | -€29,658 | €1,645 | +€31,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,658 | €1,645 | +€31,303 |
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 19 October 2026 via checked.be.