LA ROSTEE: 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 ROSTEE
Largest movements
- Tangible fixed assets +€94,511
up €94,511 (+24.9%), from €380,305 to €474,816
of which Land and buildings: +€82,785
- Stocks and contracts +€11,436
up €11,436 (+14.8%), from €77,194 to €88,630
- Receivables within one year +€6,902
up €6,902 (+27.6%), from €24,963 to €31,865
of which Other amounts receivable: +€6,465
- Other debts +€59,677
up €59,677 (+1835.9%), from €3,251 to €62,928
- Debts after one year +€35,914
up €35,914 (+8.0%), from €447,208 to €483,123
- Current portion of long-term debt +€26,506
up €26,506 (+152.3%), from €17,399 to €43,905
- Tax, wage and social debts -€12,830
down €12,830 (-76.8%), from €16,697 to €3,867
of which Taxes: -€9,563
- Trade debts +€10,943
up €10,943 (+50.0%), from €21,875 to €32,818
- Gross operating margin -€19,193
down €19,193 (-96.0%), from €19,990 to €797
- Taxes -€18,425
down €18,425, from €1,470 to -€16,954
- Depreciation -€7,651
no longer reported in 2024 (was €7,651)
- Financial charges +€5,798
up €5,798 (+115.3%), from €5,029 to €10,826
- Staff costs +€5,030
new in 2024: €5,030
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,603 | €637,010 | +€107,407 | +20.3% |
| Formation expenses | 20 | €34,372 | €34,372 | = | 0.0% |
| Fixed assets | 21/28 | €380,305 | €474,816 | +€94,511 | +24.9% |
| Tangible fixed assets | 22/27 | €380,305 | €474,816 | +€94,511 | +24.9% |
| Land and buildings | 22 | €237,864 | €320,649 | +€82,785 | +34.8% |
| Plant, machinery and equipment | 23 | €105,399 | €107,208 | +€1,809 | +1.7% |
| Furniture and vehicles | 24 | €37,042 | €46,959 | +€9,917 | +26.8% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €114,926 | €127,822 | +€12,896 | +11.2% |
| Stocks and contracts in progress | 3 | €77,194 | €88,630 | +€11,436 | +14.8% |
| Stocks | 30/36 | €77,194 | €88,630 | +€11,436 | +14.8% |
| Amounts receivable within one year | 40/41 | €24,963 | €31,865 | +€6,902 | +27.6% |
| Trade receivables | 40 | €24,963 | €25,399 | +€436 | +1.7% |
| Other amounts receivable | 41 | - | €6,465 | +€6,465 | |
| Cash at bank and in hand | 54/58 | €12,769 | €7,327 | -€5,442 | -42.6% |
| Total equity and liabilities | 10/49 | €529,603 | €637,010 | +€107,407 | +20.3% |
| Equity | 10/15 | -€1,828 | -€9,631 | -€7,803 | -426.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,028 | -€77,831 | -€7,803 | -11.1% |
| Amounts payable | 17/49 | €531,431 | €646,641 | +€115,210 | +21.7% |
| Amounts payable after more than one year | 17 | €447,208 | €483,123 | +€35,914 | +8.0% |
| Financial debts | 170/4 | €447,208 | €483,123 | +€35,914 | +8.0% |
| Amounts payable within one year | 42/48 | €84,223 | €163,519 | +€79,296 | +94.2% |
| Current portion of amounts payable after more than one year | 42 | €17,399 | €43,905 | +€26,506 | +152.3% |
| Trade debts | 44 | €21,875 | €32,818 | +€10,943 | +50.0% |
| Suppliers | 440/4 | €21,875 | €32,818 | +€10,943 | +50.0% |
| Advances received on contracts in progress | 46 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Taxes, remuneration and social security | 45 | €16,697 | €3,867 | -€12,830 | -76.8% |
| Taxes | 450/3 | €11,937 | €2,374 | -€9,563 | -80.1% |
| Remuneration and social security | 454/9 | €4,760 | €1,493 | -€3,267 | -68.6% |
| Other amounts payable | 47/48 | €3,251 | €62,928 | +€59,677 | +1835.9% |
| Remuneration, social security and pensions | 62 | - | €5,030 | +€5,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,651 | - | -€7,651 | |
| Other operating charges | 640/8 | €5,038 | €9,699 | +€4,661 | +92.5% |
| Gross operating margin | 9900 | €19,990 | €797 | -€19,193 | -96.0% |
| Operating profit (loss) | 9901 | €7,301 | -€13,931 | -€21,233 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -98.7% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -98.7% |
| Financial charges | 65/66B | €5,029 | €10,826 | +€5,798 | +115.3% |
| Recurring financial charges | 65 | €5,029 | €10,826 | +€5,798 | +115.3% |
| Profit (loss) for the period before taxes | 9903 | €2,285 | -€24,758 | -€27,043 | |
| Income taxes | 67/77 | €1,470 | -€16,954 | -€18,425 | |
| Profit (loss) for the period | 9904 | €815 | -€7,803 | -€8,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €815 | -€7,803 | -€8,618 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.