PETER ROOSENS: what changed
Two fiscal 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.
PETER ROOSENS
Largest movements
- Deferred charges and accrued income -€57,786
down €57,786 (-95.2%), from €60,675 to €2,890
- Current investments -€54,613
down €54,613 (-63.3%), from €86,263 to €31,651
- Receivables within one year +€52,516
up €52,516 (+105.0%), from €50,035 to €102,551
of which Other amounts receivable: +€51,484
- Cash +€46,427
up €46,427 (+254.4%), from €18,249 to €64,676
mainly Deferred charges and accrued income (+€57,786) and Current investments (+€54,613)
- Tangible fixed assets -€29,556
down €29,556 (-20.3%), from €145,778 to €116,222
of which Land and buildings: -€36,664
- Other debts -€116,403
down €116,403 (-90.0%), from €129,331 to €12,929
- Reserves +€49,043
up €49,043 (+38.6%), from €127,109 to €176,152
- Trade debts +€35,780
up €35,780 (+459.3%), from €7,791 to €43,570
- Debts after one year -€18,800
down €18,800 (-59.0%), from €31,857 to €13,057
- Tax, wage and social debts +€18,451
up €18,451 (+107.3%), from €17,203 to €35,654
- Gross operating margin +€31,154
up €31,154 (+37.5%), from €82,976 to €114,130
- Taxes +€8,731
up €8,731 (+69.4%), from €12,577 to €21,308
- Financial charges +€5,875
up €5,875 (+404.3%), from €1,453 to €7,328
- Financial income +€4,510
up €4,510 (+1063.2%), from €424 to €4,934
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.
Cash bridge derived
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 | €362,000 | €318,989 | -€43,011 | -11.9% |
| Fixed assets | 21/28 | €146,778 | €117,222 | -€29,556 | -20.1% |
| Tangible fixed assets | 22/27 | €145,778 | €116,222 | -€29,556 | -20.3% |
| Land and buildings | 22 | €135,186 | €98,521 | -€36,664 | -27.1% |
| Furniture and vehicles | 24 | €4,955 | €9,864 | +€4,909 | +99.1% |
| Other tangible fixed assets | 26 | €5,637 | €7,837 | +€2,200 | +39.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €215,223 | €201,767 | -€13,456 | -6.3% |
| Amounts receivable within one year | 40/41 | €50,035 | €102,551 | +€52,516 | +105.0% |
| Trade receivables | 40 | €1,148 | €2,180 | +€1,032 | +89.9% |
| Other amounts receivable | 41 | €48,887 | €100,371 | +€51,484 | +105.3% |
| Current investments | 50/53 | €86,263 | €31,651 | -€54,613 | -63.3% |
| Cash at bank and in hand | 54/58 | €18,249 | €64,676 | +€46,427 | +254.4% |
| Deferred charges and accrued income | 490/1 | €60,675 | €2,890 | -€57,786 | -95.2% |
| Total equity and liabilities | 10/49 | €362,000 | €318,989 | -€43,011 | -11.9% |
| Equity | 10/15 | €145,709 | €194,752 | +€49,043 | +33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,109 | €176,152 | +€49,043 | +38.6% |
| Distributable reserves | 133 | €127,109 | €176,152 | +€49,043 | +38.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €216,291 | €124,237 | -€92,054 | -42.6% |
| Amounts payable after more than one year | 17 | €31,857 | €13,057 | -€18,800 | -59.0% |
| Financial debts | 170/4 | €31,857 | €13,057 | -€18,800 | -59.0% |
| Amounts payable within one year | 42/48 | €183,711 | €106,128 | -€77,583 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €29,386 | €13,975 | -€15,410 | -52.4% |
| Trade debts | 44 | €7,791 | €43,570 | +€35,780 | +459.3% |
| Suppliers | 440/4 | €7,791 | €43,570 | +€35,780 | +459.3% |
| Taxes, remuneration and social security | 45 | €17,203 | €35,654 | +€18,451 | +107.3% |
| Taxes | 450/3 | €17,203 | €35,654 | +€18,451 | +107.3% |
| Other amounts payable | 47/48 | €129,331 | €12,929 | -€116,403 | -90.0% |
| Accrued charges and deferred income | 492/3 | €723 | €5,052 | +€4,329 | +598.5% |
| Non-recurring operating income | 76A | - | €22,750 | +€22,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,608 | €38,301 | +€693 | +1.8% |
| Other operating charges | 640/8 | €2,945 | €3,085 | +€139 | +4.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €82,976 | €114,130 | +€31,154 | +37.5% |
| Operating profit (loss) | 9901 | €42,422 | €72,745 | +€30,322 | +71.5% |
| Financial income | 75/76B | €424 | €4,934 | +€4,510 | +1063.2% |
| Recurring financial income | 75 | €424 | €4,934 | +€4,510 | +1063.2% |
| Financial charges | 65/66B | €1,453 | €7,328 | +€5,875 | +404.3% |
| Recurring financial charges | 65 | €1,453 | €7,328 | +€5,875 | +404.3% |
| Profit (loss) for the period before taxes | 9903 | €41,394 | €70,351 | +€28,957 | +70.0% |
| Income taxes | 67/77 | €12,577 | €21,308 | +€8,731 | +69.4% |
| Profit (loss) for the period | 9904 | €28,817 | €49,043 | +€20,226 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,817 | €49,043 | +€20,226 | +70.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.