LA PIERRE DE ROSETTE: 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.
LA PIERRE DE ROSETTE
Largest movements
- Cash +€118,593
up €118,593 (+53.5%), from €221,612 to €340,206
mainly Receivables after one year (+€105,000) and Net result for the year (+€19,017)
- Receivables after one year -€105,000
down €105,000 (-34.4%), from €305,000 to €200,000
- Deferred charges and accrued income +€14,049
up €14,049 (+73.2%), from €19,193 to €33,242
- Receivables within one year -€8,779
down €8,779 (-18.3%), from €47,860 to €39,081
of which Trade receivables: -€7,497
- Reserves +€19,017
up €19,017 (+4.9%), from €386,943 to €405,960
of which Distributable reserves: +€19,017
- Financial income -€3,267
down €3,267 (-17.0%), from €19,268 to €16,001
- Gross operating margin +€3,235
up €3,235 (+24.0%), from €13,456 to €16,691
- Other operating charges +€518
up €518 (+17.6%), from €2,939 to €3,457
- Taxes -€403
down €403 (-4.1%), from €9,932 to €9,530
- Depreciation +€286
new in 2025: €286
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 | €593,665 | €613,538 | +€19,874 | +3.3% |
| Fixed assets | 21/28 | - | €1,010 | +€1,010 | |
| Tangible fixed assets | 22/27 | - | €1,010 | +€1,010 | |
| Furniture and vehicles | 24 | - | €1,010 | +€1,010 | |
| Current assets | 29/58 | €593,665 | €612,529 | +€18,864 | +3.2% |
| Amounts receivable after more than one year | 29 | €305,000 | €200,000 | -€105,000 | -34.4% |
| Other amounts receivable | 291 | €305,000 | €200,000 | -€105,000 | -34.4% |
| Amounts receivable within one year | 40/41 | €47,860 | €39,081 | -€8,779 | -18.3% |
| Trade receivables | 40 | €7,497 | - | -€7,497 | |
| Other amounts receivable | 41 | €40,363 | €39,081 | -€1,282 | -3.2% |
| Cash at bank and in hand | 54/58 | €221,612 | €340,206 | +€118,593 | +53.5% |
| Deferred charges and accrued income | 490/1 | €19,193 | €33,242 | +€14,049 | +73.2% |
| Total equity and liabilities | 10/49 | €593,665 | €613,538 | +€19,874 | +3.3% |
| Equity | 10/15 | €576,743 | €595,760 | +€19,017 | +3.3% |
| Contributions | 10/11 | €189,800 | €189,800 | = | 0.0% |
| Capital | 10 | €189,800 | €189,800 | = | 0.0% |
| Issued capital | 100 | €189,800 | €189,800 | = | 0.0% |
| Reserves | 13 | €386,943 | €405,960 | +€19,017 | +4.9% |
| Non-distributable reserves | 130/1 | €18,980 | €18,980 | = | 0.0% |
| Legal reserve | 130 | €18,980 | €18,980 | = | 0.0% |
| Distributable reserves | 133 | €367,963 | €386,980 | +€19,017 | +5.2% |
| Amounts payable | 17/49 | €16,922 | €17,778 | +€856 | +5.1% |
| Amounts payable within one year | 42/48 | €13,897 | €17,594 | +€3,697 | +26.6% |
| Trade debts | 44 | €1,384 | €3,265 | +€1,881 | +136% |
| Suppliers | 440/4 | €1,384 | €3,265 | +€1,881 | +136% |
| Taxes, remuneration and social security | 45 | €10,932 | €14,329 | +€3,396 | +31.1% |
| Taxes | 450/3 | €9,932 | €14,329 | +€4,396 | +44.3% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €1,580 | - | -€1,580 | |
| Accrued charges and deferred income | 492/3 | €3,026 | €185 | -€2,841 | -93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €286 | +€286 | |
| Other operating charges | 640/8 | €2,939 | €3,457 | +€518 | +17.6% |
| Gross operating margin | 9900 | €13,456 | €16,691 | +€3,235 | +24.0% |
| Operating profit (loss) | 9901 | €10,517 | €12,948 | +€2,432 | +23.1% |
| Financial income | 75/76B | €19,268 | €16,001 | -€3,267 | -17.0% |
| Recurring financial income | 75 | €19,268 | €16,001 | -€3,267 | -17.0% |
| Financial charges | 65/66B | €527 | €402 | -€125 | -23.7% |
| Recurring financial charges | 65 | €527 | €402 | -€125 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €29,258 | €28,547 | -€711 | -2.4% |
| Income taxes | 67/77 | €9,932 | €9,530 | -€403 | -4.1% |
| Profit (loss) for the period | 9904 | €19,326 | €19,017 | -€308 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,326 | €19,017 | -€308 | -1.6% |
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 14 October 2026 via checked.be.