LA ROSIERE: 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 ROSIERE
Largest movements
- Cash +€41,463
up €41,463 (+125%), from €33,142 to €74,605
mainly Net result for the year (+€64,877) and Trade debts (+€18,864)
- Receivables within one year +€17,425
up €17,425 (+101%), from €17,170 to €34,594
of which Other amounts receivable: +€12,096
- Tangible fixed assets -€9,843
down €9,843 (-1.6%), from €604,852 to €595,009
of which Land and buildings: -€9,877
- Profit (loss) carried forward +€64,877
up €64,877 (+43.6%), from -€148,733 to -€83,856
- Other debts -€38,022
no longer reported in 2025 (was €38,022)
- Trade debts +€18,864
up €18,864 (+2,187%), from €862 to €19,726
- Gross operating margin +€68,421
up €68,421 (+517%), from €13,226 to €81,647
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 | €660,772 | €706,560 | +€45,788 | +6.9% |
| Fixed assets | 21/28 | €604,852 | €595,009 | -€9,843 | -1.6% |
| Tangible fixed assets | 22/27 | €604,852 | €595,009 | -€9,843 | -1.6% |
| Land and buildings | 22 | €601,480 | €591,604 | -€9,877 | -1.6% |
| Plant, machinery and equipment | 23 | €3,372 | €3,405 | +€33 | +1.0% |
| Current assets | 29/58 | €55,920 | €111,551 | +€55,632 | +99.5% |
| Amounts receivable within one year | 40/41 | €17,170 | €34,594 | +€17,425 | +101% |
| Trade receivables | 40 | €7,855 | €13,184 | +€5,329 | +67.8% |
| Other amounts receivable | 41 | €9,314 | €21,410 | +€12,096 | +130% |
| Cash at bank and in hand | 54/58 | €33,142 | €74,605 | +€41,463 | +125% |
| Deferred charges and accrued income | 490/1 | €5,608 | €2,352 | -€3,256 | -58.1% |
| Total equity and liabilities | 10/49 | €660,772 | €706,560 | +€45,788 | +6.9% |
| Equity | 10/15 | €621,245 | €686,122 | +€64,877 | +10.4% |
| Contributions | 10/11 | €685,000 | €685,000 | = | 0.0% |
| Capital | 10 | €685,000 | €685,000 | = | 0.0% |
| Issued capital | 100 | €685,000 | €685,000 | = | 0.0% |
| Reserves | 13 | €84,978 | €84,978 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,613 | €6,613 | = | 0.0% |
| Legal reserve | 130 | €6,613 | €6,613 | = | 0.0% |
| Distributable reserves | 133 | €78,365 | €78,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,733 | -€83,856 | +€64,877 | +43.6% |
| Amounts payable | 17/49 | €39,527 | €20,438 | -€19,088 | -48.3% |
| Amounts payable within one year | 42/48 | €39,527 | €20,438 | -€19,088 | -48.3% |
| Trade debts | 44 | €862 | €19,726 | +€18,864 | +2,187% |
| Suppliers | 440/4 | €862 | €19,726 | +€18,864 | +2,187% |
| Taxes, remuneration and social security | 45 | €643 | €712 | +€69 | +10.8% |
| Taxes | 450/3 | €643 | €712 | +€69 | +10.8% |
| Other amounts payable | 47/48 | €38,022 | - | -€38,022 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,768 | €11,104 | +€336 | +3.1% |
| Other operating charges | 640/8 | €4,937 | €5,126 | +€189 | +3.8% |
| Gross operating margin | 9900 | €13,226 | €81,647 | +€68,421 | +517% |
| Operating profit (loss) | 9901 | -€2,480 | €65,416 | +€67,896 | |
| Financial charges | 65/66B | €180 | €189 | +€9 | +5.1% |
| Recurring financial charges | 65 | €180 | €189 | +€9 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,660 | €65,227 | +€67,887 | |
| Income taxes | 67/77 | €281 | €350 | +€69 | +24.7% |
| Profit (loss) for the period | 9904 | -€2,941 | €64,877 | +€67,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,941 | €64,877 | +€67,818 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.