ROOSAKKER: 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.
ROOSAKKER
Largest movements
- Current investments +€207,071
up €207,071 (+15.4%), from €1.3m to €1.6m
- Cash -€151,370
down €151,370 (-41.4%), from €365,344 to €213,974
mainly Current investments (-€207,071) and Investment in fixed assets (net) (-€166,902)
- Profit (loss) carried forward +€215,635
up €215,635 (+5.0%), from €4.3m to €4.5m
- Debts after one year -€120,000
down €120,000 (-13.0%), from €922,000 to €802,000
- Financial charges -€150,127
down €150,127 (-85.2%), from €176,126 to €25,999
- Gross operating margin -€100,284
down €100,284 (-22.4%), from €447,703 to €347,418
- Financial income +€90,801
up €90,801 (+201.8%), from €44,991 to €135,791
of which Financial income: +€90,801
- Taxes +€43,790
up €43,790 (+140.2%), from €31,225 to €75,015
- Other operating charges -€39,113
down €39,113 (-51.7%), from €75,683 to €36,570
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 | €7,024,210 | €7,069,139 | +€44,929 | +0.6% |
| Fixed assets | 21/28 | €5,261,739 | €5,242,528 | -€19,211 | -0.4% |
| Tangible fixed assets | 22/27 | €5,261,739 | €5,242,528 | -€19,211 | -0.4% |
| Land and buildings | 22 | €5,212,377 | €5,178,971 | -€33,406 | -0.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €49,362 | €63,558 | +€14,196 | +28.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,762,471 | €1,826,611 | +€64,140 | +3.6% |
| Amounts receivable within one year | 40/41 | €53,473 | €61,587 | +€8,114 | +15.2% |
| Other amounts receivable | 41 | €53,473 | €61,587 | +€8,114 | +15.2% |
| Current investments | 50/53 | €1,343,655 | €1,550,726 | +€207,071 | +15.4% |
| Cash at bank and in hand | 54/58 | €365,344 | €213,974 | -€151,370 | -41.4% |
| Deferred charges and accrued income | 490/1 | - | €325 | +€325 | |
| Total equity and liabilities | 10/49 | €7,024,210 | €7,069,139 | +€44,929 | +0.6% |
| Equity | 10/15 | €5,593,291 | €5,768,906 | +€175,615 | +3.1% |
| Contributions | 10/11 | €311,500 | €311,500 | = | 0.0% |
| Capital | 10 | €311,500 | €311,500 | = | 0.0% |
| Issued capital | 100 | €311,500 | €311,500 | = | 0.0% |
| Reserves | 13 | €955,741 | €915,721 | -€40,020 | -4.2% |
| Non-distributable reserves | 130/1 | €39,013 | €39,013 | = | 0.0% |
| Legal reserve | 130 | €39,013 | €39,013 | = | 0.0% |
| Tax-exempt reserves | 132 | €916,728 | €876,708 | -€40,020 | -4.4% |
| Profit (loss) carried forward | 14 | €4,326,050 | €4,541,685 | +€215,635 | +5.0% |
| Provisions and deferred taxes | 16 | €375,540 | €359,439 | -€16,101 | -4.3% |
| Deferred taxes | 168 | €375,540 | €359,439 | -€16,101 | -4.3% |
| Amounts payable | 17/49 | €1,055,379 | €940,795 | -€114,585 | -10.9% |
| Amounts payable after more than one year | 17 | €922,000 | €802,000 | -€120,000 | -13.0% |
| Financial debts | 170/4 | €922,000 | €802,000 | -€120,000 | -13.0% |
| Amounts payable within one year | 42/48 | €126,215 | €125,819 | -€396 | -0.3% |
| Trade debts | 44 | €35,437 | €23,473 | -€11,965 | -33.8% |
| Suppliers | 440/4 | €35,437 | €23,473 | -€11,965 | -33.8% |
| Taxes, remuneration and social security | 45 | €588 | €588 | = | 0.0% |
| Taxes | 450/3 | €588 | €588 | = | 0.0% |
| Other amounts payable | 47/48 | €90,190 | €101,759 | +€11,569 | +12.8% |
| Accrued charges and deferred income | 492/3 | €7,165 | €12,976 | +€5,811 | +81.1% |
| Non-recurring operating income | 76A | €146,243 | €0 | -€146,243 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,953 | €186,112 | +€9,159 | +5.2% |
| Other operating charges | 640/8 | €75,683 | €36,570 | -€39,113 | -51.7% |
| Gross operating margin | 9900 | €447,703 | €347,418 | -€100,284 | -22.4% |
| Operating profit (loss) | 9901 | €195,067 | €124,736 | -€70,331 | -36.1% |
| Financial income | 75/76B | €44,991 | €135,791 | +€90,801 | +201.8% |
| Recurring financial income | 75 | €44,991 | €135,791 | +€90,801 | +201.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €176,126 | €25,999 | -€150,127 | -85.2% |
| Recurring financial charges | 65 | €176,126 | €25,999 | -€150,127 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €63,932 | €234,529 | +€170,596 | +266.8% |
| Transfer from deferred taxes | 780 | €16,101 | €16,101 | = | 0.0% |
| Income taxes | 67/77 | €31,225 | €75,015 | +€43,790 | +140.2% |
| Profit (loss) for the period | 9904 | €48,809 | €175,615 | +€126,807 | +259.8% |
| Transfer from tax-exempt reserves | 789 | €40,020 | €40,020 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,828 | €215,635 | +€126,807 | +142.8% |
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 11 October 2026 via checked.be.