ROOSE & DE GROOTE: what changed
ROOSE & DE GROOTE
Largest movements
- Receivables within one year -€27,820
down €27,820 (-97.7%), from €28,464 to €644
of which Trade receivables: -€24,200
- Deferred charges and accrued income +€21,731
up €21,731 (+1,038%), from €2,094 to €23,825
- Tangible fixed assets -€15,459
down €15,459 (-32.6%), from €47,462 to €32,003
- Cash -€11,270
down €11,270 (-15.5%), from €72,510 to €61,240
mainly Debts after one year (-€173,689) and Deferred charges and accrued income (-€21,731)
- Debts after one year -€173,689
down €173,689 (-30.3%), from €573,977 to €400,288
- Reserves +€160,000
up €160,000 (+33.3%), from €480,000 to €640,000
- Other debts -€15,869
down €15,869 (-89.9%), from €17,647 to €1,778
- Financial income +€100,226
up €100,226 (+50,112,750%), from €0 to €100,226
- Gross operating margin -€1,955
down €1,955 (-1.9%), from €100,863 to €98,908
- Financial charges -€1,295
down €1,295 (-18.3%), from €7,095 to €5,800
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,100,530 | €1,067,713 | -€32,817 | -3.0% |
| Fixed assets | 21/28 | €997,462 | €982,003 | -€15,459 | -1.5% |
| Tangible fixed assets | 22/27 | €47,462 | €32,003 | -€15,459 | -32.6% |
| Furniture and vehicles | 24 | €47,462 | €32,003 | -€15,459 | -32.6% |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €103,068 | €85,710 | -€17,358 | -16.8% |
| Amounts receivable within one year | 40/41 | €28,464 | €644 | -€27,820 | -97.7% |
| Trade receivables | 40 | €24,200 | €0 | -€24,200 | -100% |
| Other amounts receivable | 41 | €4,264 | €644 | -€3,620 | -84.9% |
| Cash at bank and in hand | 54/58 | €72,510 | €61,240 | -€11,270 | -15.5% |
| Deferred charges and accrued income | 490/1 | €2,094 | €23,825 | +€21,731 | +1,038% |
| Total equity and liabilities | 10/49 | €1,100,530 | €1,067,713 | -€32,817 | -3.0% |
| Equity | 10/15 | €486,003 | €644,051 | +€158,048 | +32.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €480,000 | €640,000 | +€160,000 | +33.3% |
| Distributable reserves | 133 | €480,000 | €640,000 | +€160,000 | +33.3% |
| Profit (loss) carried forward | 14 | €5,003 | €3,051 | -€1,952 | -39.0% |
| Amounts payable | 17/49 | €614,526 | €423,661 | -€190,865 | -31.1% |
| Amounts payable after more than one year | 17 | €573,977 | €400,288 | -€173,689 | -30.3% |
| Financial debts | 170/4 | €573,977 | €400,288 | -€173,689 | -30.3% |
| Amounts payable within one year | 42/48 | €40,003 | €22,509 | -€17,494 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €12,868 | €13,463 | +€595 | +4.6% |
| Trade debts | 44 | €432 | €2,269 | +€1,837 | +425% |
| Suppliers | 440/4 | €432 | €2,269 | +€1,837 | +425% |
| Taxes, remuneration and social security | 45 | €9,056 | €5,000 | -€4,056 | -44.8% |
| Taxes | 450/3 | €4,056 | €0 | -€4,056 | -100% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €17,647 | €1,778 | -€15,869 | -89.9% |
| Accrued charges and deferred income | 492/3 | €546 | €864 | +€317 | +58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,459 | €15,459 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,846 | €1,766 | -€80 | -4.3% |
| Gross operating margin | 9900 | €100,863 | €98,908 | -€1,955 | -1.9% |
| Operating profit (loss) | 9901 | €83,558 | €81,683 | -€1,876 | -2.2% |
| Financial income | 75/76B | €0 | €100,226 | +€100,226 | +50,112,750% |
| Recurring financial income | 75 | €0 | €100,226 | +€100,226 | +50,112,750% |
| Financial charges | 65/66B | €7,095 | €5,800 | -€1,295 | -18.3% |
| Recurring financial charges | 65 | €7,095 | €5,800 | -€1,295 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €76,464 | €176,108 | +€99,645 | +130% |
| Income taxes | 67/77 | €16,736 | €16,394 | -€342 | -2.0% |
| Profit (loss) for the period | 9904 | €59,728 | €159,714 | +€99,986 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €59,728 | €159,714 | +€99,986 | +167% |
Next steps
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 4 November 2026 via checked.be.