LA ROSILIENNE: 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.
What changed
LA ROSILIENNE
NACE 90.393, Specialised image, lighting and sound technical services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€22,490
2024 · -€12,589-€9,901
Equity
€1.1m
2024 · €1.1m-€22,490
Cash
€5,419
2024 · €7,406-€1,987
Balance sheet total
€1.4m
2024 · €1.4m-€24,125
Largest movements
Assets
- Tangible fixed assets -€14,173
down €14,173 (-1.1%), from €1.3m to €1.3m
of which Land and buildings: -€15,386
Equity and liabilities
- Other debts -€90,678
down €90,678 (-83.1%), from €109,183 to €18,506
- Debts after one year +€89,225
up €89,225 (+65.7%), from €135,775 to €225,000
- Profit (loss) carried forward -€22,490
down €22,490 (-21.0%), from -€106,939 to -€129,429
Income statement
- Gross operating margin -€9,775
down €9,775 (-43.4%), from €22,515 to €12,740
- Depreciation +€244
up €244 (+0.7%), from €33,256 to €33,499
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.
Result 2024
-€12,589
Gross operating margin
-€9,775
Depreciation
-€244
Other operating charges
-€58
Financial income
+€0
Financial charges
+€185
Taxes
-€9
Result 2025
-€22,490
raises the resultlowers the result
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.
From operations
-€71,886
Investment
-€19,326
Financing
+€89,225
Cash 2024
€7,406
From operations (derived)
-€71,886
Net result for the year
-€22,490
Depreciation
+€33,499
Receivables within one year
+€7,758
Smaller working-capital items
+€159
Tax, wage and social debts
-€1,555
Advances received
+€1,000
Other debts
-€90,678
Accrued charges and deferred income
+€421
Investment (derived)
-€19,326
Investment in fixed assets (net)
-€19,326
Financing
+€89,225
Debts after one year
+€89,225
Cash 2025
€5,419
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,406,233 | €1,382,107 | -€24,125 | -1.7% |
| Fixed assets | 21/28 | €1,331,901 | €1,317,727 | -€14,173 | -1.1% |
| Tangible fixed assets | 22/27 | €1,331,901 | €1,317,727 | -€14,173 | -1.1% |
| Land and buildings | 22 | €1,318,107 | €1,302,721 | -€15,386 | -1.2% |
| Plant, machinery and equipment | 23 | €13,444 | €14,827 | +€1,383 | +10.3% |
| Furniture and vehicles | 24 | €349 | €179 | -€170 | -48.7% |
| Current assets | 29/58 | €74,332 | €64,380 | -€9,952 | -13.4% |
| Amounts receivable within one year | 40/41 | €20,287 | €12,529 | -€7,758 | -38.2% |
| Trade receivables | 40 | €20,235 | €11,483 | -€8,752 | -43.3% |
| Other amounts receivable | 41 | €52 | €1,046 | +€994 | +1,915% |
| Cash at bank and in hand | 54/58 | €7,406 | €5,419 | -€1,987 | -26.8% |
| Deferred charges and accrued income | 490/1 | €46,639 | €46,432 | -€207 | -0.4% |
| Total equity and liabilities | 10/49 | €1,406,233 | €1,382,107 | -€24,125 | -1.7% |
| Equity | 10/15 | €1,143,658 | €1,121,168 | -€22,490 | -2.0% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Revaluation surpluses | 12 | €1,086,987 | €1,086,987 | = | 0.0% |
| Reserves | 13 | €14,874 | €14,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,939 | -€129,429 | -€22,490 | -21.0% |
| Amounts payable | 17/49 | €262,575 | €260,940 | -€1,635 | -0.6% |
| Amounts payable after more than one year | 17 | €135,775 | €225,000 | +€89,225 | +65.7% |
| Financial debts | 170/4 | €135,775 | €225,000 | +€89,225 | +65.7% |
| Amounts payable within one year | 42/48 | €123,702 | €32,420 | -€91,281 | -73.8% |
| Current portion of amounts payable after more than one year | 42 | €10,775 | €10,775 | = | 0.0% |
| Trade debts | 44 | €1,345 | €1,297 | -€48 | -3.6% |
| Suppliers | 440/4 | €1,345 | €1,297 | -€48 | -3.6% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €2,398 | €843 | -€1,555 | -64.9% |
| Taxes | 450/3 | €2,398 | €843 | -€1,555 | -64.9% |
| Other amounts payable | 47/48 | €109,183 | €18,506 | -€90,678 | -83.1% |
| Accrued charges and deferred income | 492/3 | €3,098 | €3,519 | +€421 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,256 | €33,499 | +€244 | +0.7% |
| Other operating charges | 640/8 | €704 | €762 | +€58 | +8.2% |
| Gross operating margin | 9900 | €22,515 | €12,740 | -€9,775 | -43.4% |
| Operating profit (loss) | 9901 | -€11,445 | -€21,522 | -€10,077 | -88.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €876 | €691 | -€185 | -21.1% |
| Recurring financial charges | 65 | €876 | €691 | -€185 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,321 | -€22,213 | -€9,892 | -80.3% |
| Income taxes | 67/77 | €268 | €278 | +€9 | +3.4% |
| Profit (loss) for the period | 9904 | -€12,589 | -€22,490 | -€9,901 | -78.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,589 | -€22,490 | -€9,901 | -78.6% |
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 16 October 2026 via checked.be.