Karolien Van Rossom: 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.
Karolien Van Rossom
Largest movements
- Tangible fixed assets +€49,867
new in 2025: €49,867
of which Furniture and vehicles: +€42,518
- Cash +€23,636
up €23,636 (+254%), from €9,317 to €32,954
mainly Net result for the year (+€59,602) and Debts after one year (+€24,794)
- Receivables within one year +€15,357
up €15,357 (+267%), from €5,754 to €21,111
- Financial fixed assets +€15,000
new in 2025: €15,000
- Deferred charges and accrued income +€1,789
up €1,789 (+315%), from €567 to €2,356
- Reserves +€58,002
up €58,002 (+739%), from €7,848 to €65,850
- Debts after one year +€24,794
new in 2025: €24,794
- Current portion of long-term debt +€11,249
new in 2025: €11,249
- Tax, wage and social debts +€7,975
up €7,975 (+219%), from €3,649 to €11,625
of which Taxes: +€4,475
- Other debts +€2,952
new in 2025: €2,952
- Gross operating margin +€77,933
up €77,933 (+812%), from €9,596 to €87,529
- Taxes +€14,030
up €14,030 (+825%), from €1,700 to €15,730
- Depreciation +€10,569
new in 2025: €10,569
- Financial charges +€1,445
up €1,445 (+3,011%), from €48 to €1,493
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 | €15,638 | €121,287 | +€105,649 | +676% |
| Fixed assets | 21/28 | - | €64,867 | +€64,867 | |
| Tangible fixed assets | 22/27 | - | €49,867 | +€49,867 | |
| Land and buildings | 22 | - | €2,574 | +€2,574 | |
| Plant, machinery and equipment | 23 | - | €1,357 | +€1,357 | |
| Furniture and vehicles | 24 | - | €42,518 | +€42,518 | |
| Other tangible fixed assets | 26 | - | €3,417 | +€3,417 | |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €15,638 | €56,421 | +€40,782 | +261% |
| Amounts receivable within one year | 40/41 | €5,754 | €21,111 | +€15,357 | +267% |
| Trade receivables | 40 | €5,754 | €21,111 | +€15,357 | +267% |
| Cash at bank and in hand | 54/58 | €9,317 | €32,954 | +€23,636 | +254% |
| Deferred charges and accrued income | 490/1 | €567 | €2,356 | +€1,789 | +315% |
| Total equity and liabilities | 10/49 | €15,638 | €121,287 | +€105,649 | +676% |
| Equity | 10/15 | €9,835 | €67,837 | +€58,002 | +590% |
| Contributions | 10/11 | €1,987 | €1,987 | = | 0.0% |
| Contributions outside capital | 11 | €1,987 | - | -€1,987 | |
| Other | 1109/19 | €1,987 | - | -€1,987 | |
| Reserves | 13 | €7,848 | €65,850 | +€58,002 | +739% |
| Distributable reserves | 133 | €7,848 | €65,850 | +€58,002 | +739% |
| Amounts payable | 17/49 | €5,803 | €53,450 | +€47,647 | +821% |
| Amounts payable after more than one year | 17 | - | €24,794 | +€24,794 | |
| Financial debts | 170/4 | - | €24,794 | +€24,794 | |
| Amounts payable within one year | 42/48 | €5,803 | €28,657 | +€22,853 | +394% |
| Current portion of amounts payable after more than one year | 42 | - | €11,249 | +€11,249 | |
| Trade debts | 44 | €2,154 | €2,831 | +€677 | +31.4% |
| Suppliers | 440/4 | €2,154 | €2,831 | +€677 | +31.4% |
| Taxes, remuneration and social security | 45 | €3,649 | €11,625 | +€7,975 | +219% |
| Taxes | 450/3 | €3,649 | €8,125 | +€4,475 | +123% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | - | €2,952 | +€2,952 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,569 | +€10,569 | |
| Other operating charges | 640/8 | - | €135 | +€135 | |
| Gross operating margin | 9900 | €9,596 | €87,529 | +€77,933 | +812% |
| Operating profit (loss) | 9901 | €9,596 | €76,825 | +€67,228 | +701% |
| Financial charges | 65/66B | €48 | €1,493 | +€1,445 | +3,011% |
| Recurring financial charges | 65 | €48 | €1,493 | +€1,445 | +3,011% |
| Profit (loss) for the period before taxes | 9903 | €9,548 | €75,331 | +€65,783 | +689% |
| Income taxes | 67/77 | €1,700 | €15,730 | +€14,030 | +825% |
| Profit (loss) for the period | 9904 | €7,848 | €59,602 | +€51,754 | +659% |
| Profit (loss) for the period to be appropriated | 9905 | €7,848 | €59,602 | +€51,754 | +659% |
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 19 October 2026 via checked.be.