PARK ROOSEVELT: 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
PARK ROOSEVELT
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€25,558
2024 · -€88,998+€114,557
Equity
€944,193
2024 · €918,635+€25,558
Cash
€29,560
2024 · €61,299-€31,739
Balance sheet total
€8.5m
2024 · €8.3m+€140,601
Largest movements
Assets
- Tangible fixed assets +€151,388
up €151,388 (+1.8%), from €8.3m to €8.4m
Equity and liabilities
- Other debts +€113,485
up €113,485 (+1.5%), from €7.4m to €7.5m
Income statement
- Depreciation -€78,822
down €78,822 (-47.8%), from €164,798 to €85,977
- Gross operating margin +€34,858
up €34,858 (+43.0%), from €81,047 to €115,906
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
-€88,998
Gross operating margin
+€34,858
Depreciation
+€78,822
Other operating charges
+€934
Financial charges
-€57
Result 2025
€25,558
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
+€205,626
Investment
-€237,365
Financing
€0
Cash 2024
€61,299
From operations (derived)
+€205,626
Net result for the year
+€25,558
Depreciation
+€85,977
Stocks and contracts
-€25,077
Receivables within one year
+€4,154
Deferred charges and accrued income
-€28
Trade debts
+€790
Other debts
+€113,485
Accrued charges and deferred income
+€768
Investment (derived)
-€237,365
Investment in fixed assets (net)
-€237,365
Cash 2025
€29,560
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,340,538 | €8,481,139 | +€140,601 | +1.7% |
| Fixed assets | 21/28 | €8,268,190 | €8,419,578 | +€151,388 | +1.8% |
| Tangible fixed assets | 22/27 | €8,268,190 | €8,419,578 | +€151,388 | +1.8% |
| Land and buildings | 22 | €8,268,190 | €8,419,578 | +€151,388 | +1.8% |
| Current assets | 29/58 | €72,348 | €61,561 | -€10,787 | -14.9% |
| Stocks and contracts in progress | 3 | - | €25,077 | +€25,077 | |
| Stocks | 30/36 | - | €25,077 | +€25,077 | |
| Amounts receivable within one year | 40/41 | €7,350 | €3,196 | -€4,154 | -56.5% |
| Trade receivables | 40 | €7,350 | €3,196 | -€4,154 | -56.5% |
| Cash at bank and in hand | 54/58 | €61,299 | €29,560 | -€31,739 | -51.8% |
| Deferred charges and accrued income | 490/1 | €3,699 | €3,728 | +€28 | +0.8% |
| Total equity and liabilities | 10/49 | €8,340,538 | €8,481,139 | +€140,601 | +1.7% |
| Equity | 10/15 | €918,635 | €944,193 | +€25,558 | +2.8% |
| Contributions | 10/11 | €1,372,500 | €1,372,500 | = | 0.0% |
| Capital | 10 | €1,372,500 | €1,372,500 | = | 0.0% |
| Issued capital | 100 | €1,372,500 | €1,372,500 | = | 0.0% |
| Reserves | 13 | €144,589 | €144,589 | = | 0.0% |
| Non-distributable reserves | 130/1 | €137,250 | €137,250 | = | 0.0% |
| Legal reserve | 130 | €137,250 | €137,250 | = | 0.0% |
| Distributable reserves | 133 | €7,339 | €7,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€598,455 | -€572,896 | +€25,558 | +4.3% |
| Amounts payable | 17/49 | €7,421,904 | €7,536,946 | +€115,043 | +1.6% |
| Amounts payable within one year | 42/48 | €7,421,904 | €7,536,178 | +€114,274 | +1.5% |
| Trade debts | 44 | €5,245 | €6,034 | +€790 | +15.1% |
| Suppliers | 440/4 | €5,245 | €6,034 | +€790 | +15.1% |
| Other amounts payable | 47/48 | €7,416,659 | €7,530,144 | +€113,485 | +1.5% |
| Accrued charges and deferred income | 492/3 | €0 | €768 | +€768 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,798 | €85,977 | -€78,822 | -47.8% |
| Other operating charges | 640/8 | €4,812 | €3,878 | -€934 | -19.4% |
| Gross operating margin | 9900 | €81,047 | €115,906 | +€34,858 | +43.0% |
| Operating profit (loss) | 9901 | -€88,563 | €26,051 | +€114,614 | |
| Financial charges | 65/66B | €435 | €493 | +€57 | +13.2% |
| Recurring financial charges | 65 | €435 | €493 | +€57 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€88,998 | €25,558 | +€114,557 | |
| Profit (loss) for the period | 9904 | -€88,998 | €25,558 | +€114,557 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,998 | €25,558 | +€114,557 |
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 29 October 2026 via checked.be.