LA ROSERAIE: what changed
What changed
LA ROSERAIE
NACE 87.301, Residential care activities
filed annual accounts (NBB)
Net result for the year
-€991,914
2024 · -€194,881-€797,033
Equity
-€1.5m
2024 · -€499,830-€991,914
Cash
€2,562
2024 · €18,487-€15,925
Balance sheet total
€10.8m
2024 · €4.1m+€6.7m
Largest movements
Assets
- Tangible fixed assets +€6.7m
up €6.7m (+164%), from €4.1m to €10.8m
of which Assets under construction and advance payments: +€6.7m
Equity and liabilities
- Debts after one year +€8.7m
up €8.7m (+330%), from €2.7m to €11.4m
- Trade debts -€1.0m
down €1.0m (-52.7%), from €2.0m to €937,310
- Profit (loss) carried forward -€991,914
down €991,914 (-126%), from -€786,230 to -€1.8m
Income statement
- Financial charges +€504,627
up €504,627 (+472%), from €106,918 to €611,545
- Depreciation +€337,458
up €337,458 (+484%), from €69,757 to €407,215
- Gross operating margin +€27,789
up €27,789, from -€13,716 to €14,073
- Write-downs -€15,892
new in 2025: -€15,892
- Other operating charges -€1,372
down €1,372 (-30.6%), from €4,490 to €3,118
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€194,881
Gross operating margin
+€27,789
Depreciation
-€337,458
Write-downs
+€15,892
Other operating charges
+€1,372
Financial charges
-€504,627
Result 2025
-€991,914
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1.6m
Investment
-€7.1m
Financing
+€8.7m
Cash 2024
€18,487
From operations (derived)
-€1.6m
Net result for the year
-€991,914
Depreciation
+€407,215
Smaller working-capital items
+€6,463
Trade debts
-€1.0m
Investment (derived)
-€7.1m
Investment in fixed assets (net)
-€7.1m
Financing
+€8.7m
Debts after one year
+€8.7m
Cash 2025
€2,562
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,135,489 | €10,835,761 | +€6.7m | +162% |
| Fixed assets | 21/28 | €4,096,481 | €10,822,335 | +€6.7m | +164% |
| Tangible fixed assets | 22/27 | €4,095,197 | €10,821,051 | +€6.7m | +164% |
| Land and buildings | 22 | €88,550 | €88,550 | = | 0.0% |
| Assets under construction and advance payments | 27 | €4,006,647 | €10,732,502 | +€6.7m | +168% |
| Financial fixed assets | 28 | €1,284 | €1,284 | = | 0.0% |
| Current assets | 29/58 | €39,008 | €13,426 | -€25,582 | -65.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €18,487 | €2,562 | -€15,925 | -86.1% |
| Deferred charges and accrued income | 490/1 | €20,521 | €10,864 | -€9,657 | -47.1% |
| Total equity and liabilities | 10/49 | €4,135,489 | €10,835,761 | +€6.7m | +162% |
| Equity | 10/15 | -€499,830 | -€1,491,743 | -€991,914 | -198% |
| Contributions | 10/11 | €286,400 | €286,400 | = | 0.0% |
| Capital | 10 | €286,400 | €286,400 | = | 0.0% |
| Issued capital | 100 | €286,400 | €286,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€786,230 | -€1,778,143 | -€991,914 | -126% |
| Amounts payable | 17/49 | €4,635,318 | €12,327,504 | +€7.7m | +166% |
| Amounts payable after more than one year | 17 | €2,650,000 | €11,390,000 | +€8.7m | +330% |
| Financial debts | 170/4 | €2,650,000 | €11,390,000 | +€8.7m | +330% |
| Amounts payable within one year | 42/48 | €1,981,930 | €937,310 | -€1.0m | -52.7% |
| Trade debts | 44 | €1,981,930 | €937,310 | -€1.0m | -52.7% |
| Suppliers | 440/4 | €1,981,930 | €937,310 | -€1.0m | -52.7% |
| Accrued charges and deferred income | 492/3 | €3,388 | €194 | -€3,194 | -94.3% |
| Non-recurring operating income | 76A | €36,035 | €62,925 | +€26,890 | +74.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,751 | €48,852 | -€899 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,757 | €407,215 | +€337,458 | +484% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€15,892 | -€15,892 | |
| Other operating charges | 640/8 | €4,490 | €3,118 | -€1,372 | -30.6% |
| Gross operating margin | 9900 | -€13,716 | €14,073 | +€27,789 | |
| Operating profit (loss) | 9901 | -€87,963 | -€380,368 | -€292,405 | -332% |
| Financial charges | 65/66B | €106,918 | €611,545 | +€504,627 | +472% |
| Recurring financial charges | 65 | €106,918 | €611,545 | +€504,627 | +472% |
| Profit (loss) for the period before taxes | 9903 | -€194,881 | -€991,914 | -€797,033 | -409% |
| Profit (loss) for the period | 9904 | -€194,881 | -€991,914 | -€797,033 | -409% |
| Profit (loss) for the period to be appropriated | 9905 | -€194,881 | -€991,914 | -€797,033 | -409% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.