ROOSE: 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.
ROOSE
Largest movements
- Cash +€316,903
up €316,903 (+56.6%), from €559,682 to €876,584
mainly Net result for the year (+€353,181) and Depreciation (+€209,331)
- Receivables within one year +€76,878
up €76,878 (+7.5%), from €1.0m to €1.1m
of which Trade receivables: +€79,161
- Tangible fixed assets +€38,669
up €38,669 (+4.1%), from €932,946 to €971,615
of which Furniture and vehicles: +€61,443
- Reserves +€353,181
up €353,181 (+27.7%), from €1.3m to €1.6m
of which Distributable reserves: +€353,181
- Trade debts +€54,929
up €54,929 (+19.0%), from €289,345 to €344,274
- Debts after one year -€50,590
down €50,590 (-36.3%), from €139,534 to €88,944
- Gross operating margin +€218,853
up €218,853 (+23.0%), from €951,591 to €1.2m
- Depreciation +€50,895
up €50,895 (+32.1%), from €158,436 to €209,331
- Taxes +€46,648
up €46,648 (+43.3%), from €107,717 to €154,365
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,844,699 | €3,261,000 | +€416,300 | +14.6% |
| Fixed assets | 21/28 | €950,403 | €974,072 | +€23,669 | +2.5% |
| Intangible fixed assets | 21 | €17,064 | €2,064 | -€15,000 | -87.9% |
| Tangible fixed assets | 22/27 | €932,946 | €971,615 | +€38,669 | +4.1% |
| Land and buildings | 22 | €526,479 | €508,741 | -€17,738 | -3.4% |
| Plant, machinery and equipment | 23 | €21,295 | €16,259 | -€5,036 | -23.6% |
| Furniture and vehicles | 24 | €385,172 | €446,615 | +€61,443 | +16.0% |
| Financial fixed assets | 28 | €393 | €393 | = | 0.0% |
| Current assets | 29/58 | €1,894,296 | €2,286,928 | +€392,631 | +20.7% |
| Stocks and contracts in progress | 3 | €290,316 | €281,482 | -€8,834 | -3.0% |
| Stocks | 30/36 | €290,316 | €281,482 | -€8,834 | -3.0% |
| Amounts receivable within one year | 40/41 | €1,024,785 | €1,101,662 | +€76,878 | +7.5% |
| Trade receivables | 40 | €1,022,501 | €1,101,662 | +€79,161 | +7.7% |
| Other amounts receivable | 41 | €2,283 | - | -€2,283 | |
| Cash at bank and in hand | 54/58 | €559,682 | €876,584 | +€316,903 | +56.6% |
| Deferred charges and accrued income | 490/1 | €19,515 | €27,199 | +€7,684 | +39.4% |
| Total equity and liabilities | 10/49 | €2,844,699 | €3,261,000 | +€416,300 | +14.6% |
| Equity | 10/15 | €1,443,843 | €1,797,025 | +€353,181 | +24.5% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €1,273,843 | €1,627,025 | +€353,181 | +27.7% |
| Tax-exempt reserves | 132 | €124,250 | €124,250 | = | 0.0% |
| Distributable reserves | 133 | €1,149,593 | €1,502,775 | +€353,181 | +30.7% |
| Amounts payable | 17/49 | €1,400,856 | €1,463,975 | +€63,119 | +4.5% |
| Amounts payable after more than one year | 17 | €139,534 | €88,944 | -€50,590 | -36.3% |
| Financial debts | 170/4 | €139,534 | €88,944 | -€50,590 | -36.3% |
| Amounts payable within one year | 42/48 | €1,227,297 | €1,338,426 | +€111,129 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €48,607 | €50,590 | +€1,983 | +4.1% |
| Trade debts | 44 | €289,345 | €344,274 | +€54,929 | +19.0% |
| Suppliers | 440/4 | €289,345 | €344,274 | +€54,929 | +19.0% |
| Taxes, remuneration and social security | 45 | €154,716 | €183,296 | +€28,580 | +18.5% |
| Taxes | 450/3 | €114,747 | €138,918 | +€24,171 | +21.1% |
| Remuneration and social security | 454/9 | €39,969 | €44,378 | +€4,409 | +11.0% |
| Other amounts payable | 47/48 | €734,629 | €760,266 | +€25,637 | +3.5% |
| Accrued charges and deferred income | 492/3 | €34,025 | €36,605 | +€2,580 | +7.6% |
| Non-recurring operating income | 76A | €15,417 | €2,000 | -€13,417 | -87.0% |
| Remuneration, social security and pensions | 62 | €362,694 | €370,158 | +€7,464 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,436 | €209,331 | +€50,895 | +32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €404 | - | -€404 | |
| Other operating charges | 640/8 | €10,885 | €15,702 | +€4,816 | +44.2% |
| Gross operating margin | 9900 | €951,591 | €1,170,444 | +€218,853 | +23.0% |
| Operating profit (loss) | 9901 | €419,171 | €575,253 | +€156,083 | +37.2% |
| Financial income | 75/76B | - | €1,212 | +€1,212 | |
| Recurring financial income | 75 | - | €1,212 | +€1,212 | |
| Financial charges | 65/66B | €64,534 | €68,919 | +€4,384 | +6.8% |
| Recurring financial charges | 65 | €64,534 | €68,919 | +€4,384 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €354,637 | €507,547 | +€152,910 | +43.1% |
| Income taxes | 67/77 | €107,717 | €154,365 | +€46,648 | +43.3% |
| Profit (loss) for the period | 9904 | €246,920 | €353,181 | +€106,262 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €246,920 | €353,181 | +€106,262 | +43.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.