LA ROSELIERE: 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 ROSELIERE
Largest movements
- Tangible fixed assets -€270,650
no longer reported in 2025 (was €270,650)
of which Land and buildings: -€270,650
- Receivables within one year +€27,523
up €27,523 (+11,568%), from €238 to €27,760
- Current portion of long-term debt -€236,309
no longer reported in 2025 (was €236,309)
- Other debts -€64,060
no longer reported in 2025 (was €64,060)
- Profit (loss) carried forward +€57,350
up €57,350 (+60.7%), from -€94,481 to -€37,131
- Gross operating margin +€66,912
up €66,912, from -€550 to €66,362
- Depreciation -€12,112
no longer reported in 2025 (was €12,112)
- Financial charges -€6,205
down €6,205 (-73.6%), from €8,437 to €2,231
- Taxes +€5,833
new in 2025: €5,833
- Other operating charges -€1,278
down €1,278 (-57.4%), from €2,225 to €947
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 | €270,888 | €27,870 | -€243,019 | -89.7% |
| Fixed assets | 21/28 | €270,650 | - | -€270,650 | |
| Tangible fixed assets | 22/27 | €270,650 | - | -€270,650 | |
| Land and buildings | 22 | €270,650 | - | -€270,650 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €238 | €27,870 | +€27,632 | +11,614% |
| Amounts receivable within one year | 40/41 | €238 | €27,760 | +€27,523 | +11,568% |
| Other amounts receivable | 41 | €238 | €27,760 | +€27,523 | +11,568% |
| Cash at bank and in hand | 54/58 | - | €109 | +€109 | |
| Total equity and liabilities | 10/49 | €270,888 | €27,870 | -€243,019 | -89.7% |
| Equity | 10/15 | -€29,481 | €27,870 | +€57,350 | |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,481 | -€37,131 | +€57,350 | +60.7% |
| Amounts payable | 17/49 | €300,369 | - | -€300,369 | |
| Amounts payable within one year | 42/48 | €300,369 | - | -€300,369 | |
| Current portion of amounts payable after more than one year | 42 | €236,309 | - | -€236,309 | |
| Other amounts payable | 47/48 | €64,060 | - | -€64,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,112 | - | -€12,112 | |
| Other operating charges | 640/8 | €2,225 | €947 | -€1,278 | -57.4% |
| Gross operating margin | 9900 | -€550 | €66,362 | +€66,912 | |
| Operating profit (loss) | 9901 | -€14,888 | €65,415 | +€80,303 | |
| Financial charges | 65/66B | €8,437 | €2,231 | -€6,205 | -73.6% |
| Recurring financial charges | 65 | €8,437 | €2,231 | -€6,205 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,325 | €63,184 | +€86,509 | |
| Income taxes | 67/77 | - | €5,833 | +€5,833 | |
| Profit (loss) for the period | 9904 | -€23,325 | €57,350 | +€80,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,325 | €57,350 | +€80,675 |
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.