LA ROSE: what changed
Two fiscal 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 ROSE
Largest movements
- Receivables within one year +€10,300
up €10,300 (+5624.7%), from €183 to €10,484
- Cash +€9,914
up €9,914 (+989.5%), from €1,002 to €10,916
mainly Tax, wage and social debts (+€15,989) and Trade debts (+€14,169)
- Tax, wage and social debts +€15,989
up €15,989 (+98.9%), from €16,164 to €32,153
of which Remuneration and social security: +€9,100
- Trade debts +€14,169
up €14,169 (+846.9%), from €1,673 to €15,842
- Profit (loss) carried forward -€6,615
down €6,615 (-24.7%), from -€26,818 to -€33,433
- Other debts -€3,328
down €3,328 (-10.8%), from €30,788 to €27,460
- Gross operating margin +€22,920
up €22,920 (+87.3%), from -€26,252 to -€3,332
- Financial charges +€2,720
up €2,720 (+969.7%), from €280 to €3,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,308 | €43,522 | +€20,214 | +86.7% |
| Fixed assets | 21/28 | €3,920 | €3,920 | = | 0.0% |
| Financial fixed assets | 28 | €3,920 | €3,920 | = | 0.0% |
| Current assets | 29/58 | €19,388 | €39,602 | +€20,214 | +104.3% |
| Stocks and contracts in progress | 3 | €18,203 | €18,203 | = | 0.0% |
| Stocks | 30/36 | €18,203 | €18,203 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €183 | €10,484 | +€10,300 | +5624.7% |
| Trade receivables | 40 | €183 | €10,484 | +€10,300 | +5624.7% |
| Cash at bank and in hand | 54/58 | €1,002 | €10,916 | +€9,914 | +989.5% |
| Total equity and liabilities | 10/49 | €23,308 | €43,522 | +€20,214 | +86.7% |
| Equity | 10/15 | -€25,318 | -€31,933 | -€6,615 | -26.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,818 | -€33,433 | -€6,615 | -24.7% |
| Amounts payable | 17/49 | €48,625 | €75,455 | +€26,829 | +55.2% |
| Amounts payable within one year | 42/48 | €48,625 | €75,455 | +€26,829 | +55.2% |
| Trade debts | 44 | €1,673 | €15,842 | +€14,169 | +846.9% |
| Suppliers | 440/4 | €1,673 | €15,842 | +€14,169 | +846.9% |
| Taxes, remuneration and social security | 45 | €16,164 | €32,153 | +€15,989 | +98.9% |
| Taxes | 450/3 | €564 | €7,453 | +€6,889 | +1221.2% |
| Remuneration and social security | 454/9 | €15,600 | €24,700 | +€9,100 | +58.3% |
| Other amounts payable | 47/48 | €30,788 | €27,460 | -€3,328 | -10.8% |
| Other operating charges | 640/8 | €285 | €292 | +€7 | +2.5% |
| Gross operating margin | 9900 | -€26,252 | -€3,332 | +€22,920 | +87.3% |
| Operating profit (loss) | 9901 | -€26,537 | -€3,624 | +€22,913 | +86.3% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €280 | €3,000 | +€2,720 | +969.7% |
| Recurring financial charges | 65 | €280 | €3,000 | +€2,720 | +969.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,818 | -€6,615 | +€20,203 | +75.3% |
| Profit (loss) for the period | 9904 | -€26,818 | -€6,615 | +€20,203 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,818 | -€6,615 | +€20,203 | +75.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.