ROOSE: what changed
What changed
ROOSE
NACE 46.900, Non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
-€447,083
2024 · €590,841-€1.0m
Equity
€641,437
2024 · €1.2m-€547,083
Cash
€211,718
2024 · €271,512-€59,795
Balance sheet total
€3.1m
2024 · €3.3m-€234,035
Largest movements
Assets
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Receivables within one year +€181,477
up €181,477 (+19.4%), from €934,381 to €1.1m
of which Trade receivables: +€126,567
- Tangible fixed assets -€71,754
down €71,754 (-32.7%), from €219,354 to €147,600
of which Furniture and vehicles: -€53,005
- Cash -€59,795
down €59,795 (-22.0%), from €271,512 to €211,718
mainly Net result for the year (-€447,083) and Receivables within one year (-€181,477)
- Stocks and contracts -€41,127
down €41,127 (-8.9%), from €462,278 to €421,151
Equity and liabilities
- Reserves -€547,083
down €547,083 (-46.8%), from €1.2m to €622,845
of which Distributable reserves: -€545,224
- Trade debts +€140,771
up €140,771 (+16.8%), from €838,976 to €979,747
- Accrued charges and deferred income +€128,184
up €128,184 (+2,407%), from €5,325 to €133,509
- Other debts +€100,000
up €100,000, from €0 to €100,000
- Debts after one year -€59,181
down €59,181 (-4.8%), from €1.2m to €1.2m
Income statement
- Gross operating margin -€1.1m
down €1.1m, from €820,257 to -€282,914
- Purchases and services +€1.1m
up €1.1m (+16.5%), from €6.6m to €7.7m
- Taxes -€196,199
no longer reported in 2025 (was €196,199)
- Financial charges +€93,817
up €93,817, from -€15,573 to €78,244
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€590,841
Gross operating margin
-€1.1m
Depreciation
+€49
Write-downs
-€13,687
Other operating charges
-€11,789
Financial income
-€11,708
Financial charges
-€93,817
Taxes
+€196,199
Result 2025
-€447,083
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€149,894
Investment
+€249,279
Financing
-€159,181
Cash 2024
€271,512
From operations (derived)
-€149,894
Net result for the year
-€447,083
Depreciation
+€72,475
Stocks and contracts
+€41,127
Receivables within one year
-€181,477
Deferred charges and accrued income
-€7,164
Trade debts
+€140,771
Tax, wage and social debts
+€3,274
Other debts
+€100,000
Accrued charges and deferred income
+€128,184
Investment (derived)
+€249,279
Investment in fixed assets (net)
-€721
Current investments
+€250,000
Financing
-€159,181
Debts after one year
-€59,181
Contributions, distributions and other
-€100,000
Cash 2025
€211,718
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,321,219 | €3,087,184 | -€234,035 | -7.0% |
| Fixed assets | 21/28 | €1,403,048 | €1,331,294 | -€71,754 | -5.1% |
| Tangible fixed assets | 22/27 | €219,354 | €147,600 | -€71,754 | -32.7% |
| Land and buildings | 22 | €13,871 | €10,403 | -€3,468 | -25.0% |
| Plant, machinery and equipment | 23 | €18,752 | €7,409 | -€11,343 | -60.5% |
| Furniture and vehicles | 24 | €165,472 | €112,467 | -€53,005 | -32.0% |
| Other tangible fixed assets | 26 | €21,260 | €17,321 | -€3,939 | -18.5% |
| Financial fixed assets | 28 | €1,183,694 | €1,183,694 | = | 0.0% |
| Current assets | 29/58 | €1,918,172 | €1,755,891 | -€162,281 | -8.5% |
| Stocks and contracts in progress | 3 | €462,278 | €421,151 | -€41,127 | -8.9% |
| Stocks | 30/36 | €462,278 | €421,151 | -€41,127 | -8.9% |
| Amounts receivable within one year | 40/41 | €934,381 | €1,115,858 | +€181,477 | +19.4% |
| Trade receivables | 40 | €838,991 | €965,558 | +€126,567 | +15.1% |
| Other amounts receivable | 41 | €95,390 | €150,300 | +€54,910 | +57.6% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €271,512 | €211,718 | -€59,795 | -22.0% |
| Deferred charges and accrued income | 490/1 | - | €7,164 | +€7,164 | |
| Total equity and liabilities | 10/49 | €3,321,219 | €3,087,184 | -€234,035 | -7.0% |
| Equity | 10/15 | €1,188,520 | €641,437 | -€547,083 | -46.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,169,928 | €622,845 | -€547,083 | -46.8% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €248,150 | €248,150 | = | 0.0% |
| Distributable reserves | 133 | €919,919 | €374,695 | -€545,224 | -59.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,132,700 | €2,445,747 | +€313,048 | +14.7% |
| Amounts payable after more than one year | 17 | €1,230,000 | €1,170,819 | -€59,181 | -4.8% |
| Financial debts | 170/4 | €1,230,000 | €1,170,819 | -€59,181 | -4.8% |
| Amounts payable within one year | 42/48 | €897,375 | €1,141,419 | +€244,044 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €838,976 | €979,747 | +€140,771 | +16.8% |
| Suppliers | 440/4 | €838,976 | €979,747 | +€140,771 | +16.8% |
| Taxes, remuneration and social security | 45 | €58,398 | €61,672 | +€3,274 | +5.6% |
| Taxes | 450/3 | €58,398 | €61,672 | +€3,274 | +5.6% |
| Other amounts payable | 47/48 | €0 | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €5,325 | €133,509 | +€128,184 | +2,407% |
| Turnover | 70 | €7,389,171 | €7,363,743 | -€25,429 | -0.3% |
| Non-recurring operating income | 76A | €19,622 | €15,341 | -€4,281 | -21.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,591,435 | €7,678,118 | +€1.1m | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,524 | €72,475 | -€49 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €13,687 | +€13,687 | |
| Other operating charges | 640/8 | €3,254 | €15,043 | +€11,789 | +362% |
| Gross operating margin | 9900 | €820,257 | -€282,914 | -€1.1m | |
| Operating profit (loss) | 9901 | €744,479 | -€384,119 | -€1.1m | |
| Financial income | 75/76B | €26,989 | €15,280 | -€11,708 | -43.4% |
| Recurring financial income | 75 | €26,989 | €15,280 | -€11,708 | -43.4% |
| Financial charges | 65/66B | -€15,573 | €78,244 | +€93,817 | |
| Recurring financial charges | 65 | -€15,573 | €78,244 | +€93,817 | |
| Profit (loss) for the period before taxes | 9903 | €787,041 | -€447,083 | -€1.2m | |
| Income taxes | 67/77 | €196,199 | - | -€196,199 | |
| Profit (loss) for the period | 9904 | €590,841 | -€447,083 | -€1.0m | |
| Transfer from tax-exempt reserves | 789 | €126,300 | - | -€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €717,141 | -€447,083 | -€1.2m |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.