ROOSE'S CHOCOLATE WORLD: 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'S CHOCOLATE WORLD
Largest movements
- Receivables within one year +€33,470
up €33,470 (+42.5%), from €78,797 to €112,267
of which Other amounts receivable: +€35,516
- Stocks and contracts -€9,325
down €9,325 (-41.7%), from €22,385 to €13,060
- Cash +€8,446
up €8,446 (+453%), from €1,866 to €10,311
mainly Current portion of long-term debt (+€36,038) and Tax, wage and social debts (+€16,378)
- Debts after one year -€41,578
down €41,578 (-75.7%), from €54,904 to €13,326
- Current portion of long-term debt +€36,038
up €36,038 (+63.0%), from €57,169 to €93,207
- Tax, wage and social debts +€16,378
up €16,378 (+183%), from €8,956 to €25,334
of which Taxes: +€14,267
- Profit (loss) carried forward +€10,570
up €10,570 (+133%), from €7,924 to €18,495
- Trade debts +€6,193
up €6,193 (+17.8%), from €34,887 to €41,079
- Staff costs -€21,612
down €21,612 (-20.9%), from €103,336 to €81,724
- Other operating charges +€4,108
up €4,108 (+116%), from €3,553 to €7,661
- Gross operating margin -€2,648
down €2,648 (-1.9%), from €138,397 to €135,749
- Financial charges +€2,139
up €2,139 (+14.1%), from €15,127 to €17,266
- Taxes +€1,988
up €1,988 (+118%), from €1,681 to €3,669
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 | €467,593 | €497,116 | +€29,523 | +6.3% |
| Fixed assets | 21/28 | €364,544 | €361,477 | -€3,067 | -0.8% |
| Tangible fixed assets | 22/27 | €364,482 | €361,415 | -€3,067 | -0.8% |
| Land and buildings | 22 | €350,536 | €342,639 | -€7,897 | -2.3% |
| Plant, machinery and equipment | 23 | €13,422 | €18,442 | +€5,020 | +37.4% |
| Furniture and vehicles | 24 | €524 | €333 | -€191 | -36.4% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €103,049 | €135,639 | +€32,590 | +31.6% |
| Stocks and contracts in progress | 3 | €22,385 | €13,060 | -€9,325 | -41.7% |
| Stocks | 30/36 | €22,385 | €13,060 | -€9,325 | -41.7% |
| Amounts receivable within one year | 40/41 | €78,797 | €112,267 | +€33,470 | +42.5% |
| Trade receivables | 40 | €27,332 | €25,286 | -€2,046 | -7.5% |
| Other amounts receivable | 41 | €51,466 | €86,981 | +€35,516 | +69.0% |
| Cash at bank and in hand | 54/58 | €1,866 | €10,311 | +€8,446 | +453% |
| Total equity and liabilities | 10/49 | €467,593 | €497,116 | +€29,523 | +6.3% |
| Equity | 10/15 | €291,802 | €302,373 | +€10,570 | +3.6% |
| Contributions | 10/11 | €85,501 | €85,501 | = | 0.0% |
| Reserves | 13 | €198,377 | €198,377 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,550 | €8,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,550 | €8,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €184,827 | €184,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,924 | €18,495 | +€10,570 | +133% |
| Amounts payable | 17/49 | €175,790 | €194,743 | +€18,953 | +10.8% |
| Amounts payable after more than one year | 17 | €54,904 | €13,326 | -€41,578 | -75.7% |
| Financial debts | 170/4 | €54,904 | €13,326 | -€41,578 | -75.7% |
| Amounts payable within one year | 42/48 | €120,886 | €181,079 | +€60,193 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €57,169 | €93,207 | +€36,038 | +63.0% |
| Financial debts | 43 | €18,946 | €21,458 | +€2,512 | +13.3% |
| Credit institutions | 430/8 | €18,946 | €21,458 | +€2,512 | +13.3% |
| Trade debts | 44 | €34,887 | €41,079 | +€6,193 | +17.8% |
| Suppliers | 440/4 | €34,887 | €41,079 | +€6,193 | +17.8% |
| Advances received on contracts in progress | 46 | €519 | - | -€519 | |
| Taxes, remuneration and social security | 45 | €8,956 | €25,334 | +€16,378 | +183% |
| Taxes | 450/3 | €1,935 | €16,202 | +€14,267 | +737% |
| Remuneration and social security | 454/9 | €7,021 | €9,132 | +€2,111 | +30.1% |
| Other amounts payable | 47/48 | €409 | - | -€409 | |
| Accrued charges and deferred income | 492/3 | - | €338 | +€338 | |
| Remuneration, social security and pensions | 62 | €103,336 | €81,724 | -€21,612 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,431 | €14,858 | +€427 | +3.0% |
| Other operating charges | 640/8 | €3,553 | €7,661 | +€4,108 | +116% |
| Gross operating margin | 9900 | €138,397 | €135,749 | -€2,648 | -1.9% |
| Operating profit (loss) | 9901 | €17,077 | €31,506 | +€14,429 | +84.5% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.0% |
| Financial charges | 65/66B | €15,127 | €17,266 | +€2,139 | +14.1% |
| Recurring financial charges | 65 | €15,127 | €17,266 | +€2,139 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €1,957 | €14,240 | +€12,283 | +628% |
| Income taxes | 67/77 | €1,681 | €3,669 | +€1,988 | +118% |
| Profit (loss) for the period | 9904 | €276 | €10,570 | +€10,294 | +3,733% |
| Profit (loss) for the period to be appropriated | 9905 | €276 | €10,570 | +€10,294 | +3,733% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.