La Roseraie: 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 Roseraie
Largest movements
- Receivables within one year +€17,121
up €17,121 (+2.0%), from €868,540 to €885,662
of which Other amounts receivable: +€18,706
- Debts after one year -€69,067
down €69,067 (-11.9%), from €579,451 to €510,384
of which Financial debts: -€69,067
- Current portion of long-term debt +€40,128
up €40,128 (+75.8%), from €52,929 to €93,057
- Profit (loss) carried forward +€31,871
up €31,871 (+12.8%), from €248,228 to €280,099
- Trade debts +€12,979
new in 2025: €12,979
- Gross operating margin -€37,429
down €37,429 (-23.6%), from €158,751 to €121,321
- Financial charges +€11,888
up €11,888 (+73.0%), from €16,275 to €28,163
- Depreciation +€5,367
up €5,367 (+51.0%), from €10,531 to €15,898
- Staff costs +€4,432
up €4,432 (+13.9%), from €31,845 to €36,277
- Taxes -€4,002
down €4,002 (-25.6%), from €15,618 to €11,616
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 | €932,777 | €951,036 | +€18,259 | +2.0% |
| Fixed assets | 21/28 | €51,326 | €53,286 | +€1,960 | +3.8% |
| Tangible fixed assets | 22/27 | €50,495 | €52,455 | +€1,960 | +3.9% |
| Plant, machinery and equipment | 23 | €22,227 | €19,527 | -€2,700 | -12.1% |
| Furniture and vehicles | 24 | €9,086 | €17,873 | +€8,787 | +96.7% |
| Other tangible fixed assets | 26 | €19,181 | €15,054 | -€4,127 | -21.5% |
| Financial fixed assets | 28 | €831 | €831 | = | 0.0% |
| Current assets | 29/58 | €881,451 | €897,750 | +€16,299 | +1.8% |
| Stocks and contracts in progress | 3 | €1,451 | €1,371 | -€79 | -5.5% |
| Stocks | 30/36 | €1,451 | €1,371 | -€79 | -5.5% |
| Amounts receivable within one year | 40/41 | €868,540 | €885,662 | +€17,121 | +2.0% |
| Trade receivables | 40 | €7,566 | €5,982 | -€1,584 | -20.9% |
| Other amounts receivable | 41 | €860,974 | €879,680 | +€18,706 | +2.2% |
| Cash at bank and in hand | 54/58 | €11,460 | €6,029 | -€5,432 | -47.4% |
| Deferred charges and accrued income | 490/1 | - | €4,689 | +€4,689 | |
| Total equity and liabilities | 10/49 | €932,777 | €951,036 | +€18,259 | +2.0% |
| Equity | 10/15 | €277,355 | €309,226 | +€31,871 | +11.5% |
| Contributions | 10/11 | €26,029 | €26,029 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | - | -€3,099 | |
| Reserves not available under the articles | 1311 | €3,099 | - | -€3,099 | |
| Distributable reserves | 133 | - | €3,099 | +€3,099 | |
| Profit (loss) carried forward | 14 | €248,228 | €280,099 | +€31,871 | +12.8% |
| Amounts payable | 17/49 | €655,422 | €641,810 | -€13,612 | -2.1% |
| Amounts payable after more than one year | 17 | €579,451 | €510,384 | -€69,067 | -11.9% |
| Financial debts | 170/4 | €310,262 | €241,195 | -€69,067 | -22.3% |
| Trade debts | 175 | €269,190 | €269,190 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,971 | €131,426 | +€55,455 | +73.0% |
| Current portion of amounts payable after more than one year | 42 | €52,929 | €93,057 | +€40,128 | +75.8% |
| Trade debts | 44 | - | €12,979 | +€12,979 | |
| Suppliers | 440/4 | - | €12,979 | +€12,979 | |
| Taxes, remuneration and social security | 45 | €23,042 | €25,391 | +€2,349 | +10.2% |
| Taxes | 450/3 | €16,420 | €16,420 | = | 0.0% |
| Remuneration and social security | 454/9 | €6,622 | €8,971 | +€2,349 | +35.5% |
| Non-recurring operating income | 76A | - | €98 | +€98 | |
| Remuneration, social security and pensions | 62 | €31,845 | €36,277 | +€4,432 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,531 | €15,898 | +€5,367 | +51.0% |
| Other operating charges | 640/8 | €9,110 | €9,498 | +€388 | +4.3% |
| Gross operating margin | 9900 | €158,751 | €121,321 | -€37,429 | -23.6% |
| Operating profit (loss) | 9901 | €107,264 | €59,648 | -€47,616 | -44.4% |
| Financial income | 75/76B | €12,008 | €12,002 | -€5 | 0.0% |
| Recurring financial income | 75 | €12,008 | €12,002 | -€5 | 0.0% |
| Financial charges | 65/66B | €16,275 | €28,163 | +€11,888 | +73.0% |
| Recurring financial charges | 65 | €16,275 | €28,163 | +€11,888 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €102,997 | €43,487 | -€59,510 | -57.8% |
| Income taxes | 67/77 | €15,618 | €11,616 | -€4,002 | -25.6% |
| Profit (loss) for the period | 9904 | €87,379 | €31,871 | -€55,508 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,379 | €31,871 | -€55,508 | -63.5% |
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 22 October 2026 via checked.be.