ROOSE TIENEKE: 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 TIENEKE
Largest movements
- Cash +€98,767
up €98,767 (+114%), from €86,493 to €185,260
mainly Current investments (+€65,000) and Net result for the year (+€34,303)
- Current investments -€65,000
no longer reported in 2025 (was €65,000)
- Reserves +€32,727
up €32,727 (+17.3%), from €189,429 to €222,157
- Turnover -€212,540
no longer reported in 2025 (was €212,540)
- Purchases and services -€118,384
no longer reported in 2025 (was €118,384)
- Taxes +€13,302
up €13,302 (+135%), from €9,869 to €23,172
- Gross operating margin +€12,840
up €12,840 (+13.3%), from €96,362 to €109,202
- Staff costs +€7,849
up €7,849 (+25.2%), from €31,119 to €38,968
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 | €227,279 | €261,670 | +€34,391 | +15.1% |
| Fixed assets | 21/28 | €56,193 | €57,233 | +€1,040 | +1.9% |
| Tangible fixed assets | 22/27 | €56,193 | €57,233 | +€1,040 | +1.9% |
| Plant, machinery and equipment | 23 | €13,452 | €9,822 | -€3,630 | -27.0% |
| Furniture and vehicles | 24 | €1,496 | €995 | -€501 | -33.5% |
| Other tangible fixed assets | 26 | €41,245 | €46,416 | +€5,171 | +12.5% |
| Current assets | 29/58 | €171,086 | €204,437 | +€33,352 | +19.5% |
| Stocks and contracts in progress | 3 | €11,507 | €13,628 | +€2,121 | +18.4% |
| Stocks | 30/36 | €11,507 | €13,628 | +€2,121 | +18.4% |
| Amounts receivable within one year | 40/41 | €6,983 | €4,843 | -€2,140 | -30.6% |
| Trade receivables | 40 | €2,341 | €1,904 | -€437 | -18.7% |
| Other amounts receivable | 41 | €4,642 | €2,940 | -€1,702 | -36.7% |
| Current investments | 50/53 | €65,000 | - | -€65,000 | |
| Cash at bank and in hand | 54/58 | €86,493 | €185,260 | +€98,767 | +114% |
| Deferred charges and accrued income | 490/1 | €1,102 | €706 | -€396 | -36.0% |
| Total equity and liabilities | 10/49 | €227,279 | €261,670 | +€34,391 | +15.1% |
| Equity | 10/15 | €210,878 | €245,180 | +€34,303 | +16.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €189,429 | €222,157 | +€32,727 | +17.3% |
| Distributable reserves | 133 | €189,429 | €222,157 | +€32,727 | +17.3% |
| Profit (loss) carried forward | 14 | €9,048 | €10,624 | +€1,575 | +17.4% |
| Amounts payable | 17/49 | €16,401 | €16,490 | +€89 | +0.5% |
| Amounts payable within one year | 42/48 | €16,401 | €16,490 | +€89 | +0.5% |
| Trade debts | 44 | €1,562 | €998 | -€564 | -36.1% |
| Suppliers | 440/4 | €1,562 | €998 | -€564 | -36.1% |
| Taxes, remuneration and social security | 45 | €14,406 | €13,190 | -€1,216 | -8.4% |
| Taxes | 450/3 | €13,562 | €12,357 | -€1,205 | -8.9% |
| Remuneration and social security | 454/9 | €844 | €833 | -€12 | -1.4% |
| Other amounts payable | 47/48 | €433 | €2,303 | +€1,869 | +431% |
| Turnover | 70 | €212,540 | - | -€212,540 | |
| Goods, raw materials, services and sundry goods | 60/61 | €118,384 | - | -€118,384 | |
| Remuneration, social security and pensions | 62 | €31,119 | €38,968 | +€7,849 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,121 | €12,109 | +€988 | +8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €479 | €253 | -€226 | -47.2% |
| Other operating charges | 640/8 | €1,028 | €1,027 | -€2 | -0.2% |
| Gross operating margin | 9900 | €96,362 | €109,202 | +€12,840 | +13.3% |
| Operating profit (loss) | 9901 | €52,616 | €56,846 | +€4,230 | +8.0% |
| Financial income | 75/76B | €1,827 | €1,722 | -€105 | -5.7% |
| Recurring financial income | 75 | €1,827 | €1,722 | -€105 | -5.7% |
| Financial charges | 65/66B | €590 | €1,094 | +€503 | +85.3% |
| Recurring financial charges | 65 | €590 | €1,094 | +€503 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €53,852 | €57,474 | +€3,622 | +6.7% |
| Income taxes | 67/77 | €9,869 | €23,172 | +€13,302 | +135% |
| Profit (loss) for the period | 9904 | €43,983 | €34,303 | -€9,680 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,983 | €34,303 | -€9,680 | -22.0% |
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 31 October 2026 via checked.be.