LA ROSERAIE.COT: 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.COT
Largest movements
- Tangible fixed assets +€101,519
up €101,519 (+12.8%), from €796,166 to €897,685
of which Land and buildings: +€121,571
- Cash -€11,929
down €11,929 (-24.7%), from €48,215 to €36,285
mainly Investment in fixed assets (net) (-€176,333) and Current portion of long-term debt (-€17,422)
- Debts after one year +€68,456
new in 2025: €68,456
- Other debts +€65,248
up €65,248 (+13.7%), from €475,212 to €540,460
- Current portion of long-term debt -€17,422
down €17,422 (-66.3%), from €26,264 to €8,842
- Profit (loss) carried forward -€15,276
down €15,276 (-18.1%), from €84,447 to €69,171
- Trade debts -€10,350
down €10,350 (-6.2%), from €166,372 to €156,021
- Staff costs -€16,817
down €16,817 (-39.8%), from €42,236 to €25,419
- Gross operating margin -€16,547
down €16,547 (-12.4%), from €133,938 to €117,391
- Other operating charges +€15,811
up €15,811 (+117%), from €13,487 to €29,298
- Depreciation +€4,543
up €4,543 (+6.5%), from €70,271 to €74,814
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 | €882,306 | €974,331 | +€92,025 | +10.4% |
| Fixed assets | 21/28 | €796,166 | €897,685 | +€101,519 | +12.8% |
| Tangible fixed assets | 22/27 | €796,166 | €897,685 | +€101,519 | +12.8% |
| Land and buildings | 22 | €687,941 | €809,512 | +€121,571 | +17.7% |
| Plant, machinery and equipment | 23 | €31,139 | €34,836 | +€3,696 | +11.9% |
| Furniture and vehicles | 24 | €77,085 | €53,338 | -€23,747 | -30.8% |
| Current assets | 29/58 | €86,140 | €76,646 | -€9,494 | -11.0% |
| Amounts receivable within one year | 40/41 | €37,903 | €40,361 | +€2,458 | +6.5% |
| Trade receivables | 40 | €33,058 | €37,361 | +€4,303 | +13.0% |
| Other amounts receivable | 41 | €4,845 | €3,000 | -€1,845 | -38.1% |
| Cash at bank and in hand | 54/58 | €48,215 | €36,285 | -€11,929 | -24.7% |
| Deferred charges and accrued income | 490/1 | €23 | - | -€23 | |
| Total equity and liabilities | 10/49 | €882,306 | €974,331 | +€92,025 | +10.4% |
| Equity | 10/15 | €203,430 | €188,155 | -€15,276 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,510 | €9,510 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,650 | €7,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,447 | €69,171 | -€15,276 | -18.1% |
| Investment grants | 15 | €90,874 | €90,874 | = | 0.0% |
| Amounts payable | 17/49 | €678,876 | €786,177 | +€107,301 | +15.8% |
| Amounts payable after more than one year | 17 | - | €68,456 | +€68,456 | |
| Financial debts | 170/4 | - | €68,456 | +€68,456 | |
| Amounts payable within one year | 42/48 | €678,876 | €717,721 | +€38,845 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €26,264 | €8,842 | -€17,422 | -66.3% |
| Trade debts | 44 | €166,372 | €156,021 | -€10,350 | -6.2% |
| Suppliers | 440/4 | €166,372 | €156,021 | -€10,350 | -6.2% |
| Advances received on contracts in progress | 46 | - | €834 | +€834 | |
| Taxes, remuneration and social security | 45 | €11,027 | €11,563 | +€536 | +4.9% |
| Taxes | 450/3 | €1,062 | €2,342 | +€1,280 | +120% |
| Remuneration and social security | 454/9 | €9,965 | €9,221 | -€744 | -7.5% |
| Other amounts payable | 47/48 | €475,212 | €540,460 | +€65,248 | +13.7% |
| Remuneration, social security and pensions | 62 | €42,236 | €25,419 | -€16,817 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,271 | €74,814 | +€4,543 | +6.5% |
| Other operating charges | 640/8 | €13,487 | €29,298 | +€15,811 | +117% |
| Non-recurring operating charges | 66A | - | €1,956 | +€1,956 | |
| Gross operating margin | 9900 | €133,938 | €117,391 | -€16,547 | -12.4% |
| Operating profit (loss) | 9901 | €7,945 | -€14,096 | -€22,041 | |
| Financial income | 75/76B | €506 | €228 | -€278 | -54.9% |
| Recurring financial income | 75 | €506 | €228 | -€278 | -54.9% |
| Financial charges | 65/66B | €245 | €1,232 | +€987 | +402% |
| Recurring financial charges | 65 | €245 | €1,232 | +€987 | +402% |
| Profit (loss) for the period before taxes | 9903 | €8,205 | -€15,100 | -€23,305 | |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | €8,066 | -€15,276 | -€23,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,066 | -€15,276 | -€23,342 |
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 19 October 2026 via checked.be.