ROOSEGOEDHOF: 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.
ROOSEGOEDHOF
Largest movements
- Cash +€36,185
up €36,185 (+117%), from €30,963 to €67,148
mainly Net result for the year (+€28,556) and Other debts (+€20,058)
- Receivables within one year -€9,524
down €9,524 (-80.0%), from €11,904 to €2,381
- Tangible fixed assets -€6,038
down €6,038 (-23.3%), from €25,882 to €19,843
of which Leasing and similar rights: -€5,876
- Other debts +€20,058
up €20,058 (+1,008%), from €1,989 to €22,047
- Reserves +€8,556
up €8,556 (+26.2%), from €32,609 to €41,165
- Debts after one year -€6,030
down €6,030 (-40.0%), from €15,086 to €9,056
- Tax, wage and social debts -€2,024
down €2,024 (-21.3%), from €9,480 to €7,456
- Gross operating margin +€13,290
up €13,290 (+40.3%), from €32,982 to €46,273
- Taxes +€3,888
up €3,888 (+110%), from €3,538 to €7,426
- Depreciation +€519
up €519 (+6.6%), from €7,830 to €8,349
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 | €69,441 | €90,105 | +€20,663 | +29.8% |
| Fixed assets | 21/28 | €25,882 | €19,843 | -€6,038 | -23.3% |
| Tangible fixed assets | 22/27 | €25,882 | €19,843 | -€6,038 | -23.3% |
| Plant, machinery and equipment | 23 | €5,726 | €3,772 | -€1,954 | -34.1% |
| Furniture and vehicles | 24 | - | €1,792 | +€1,792 | |
| Leasing and similar rights | 25 | €20,156 | €14,280 | -€5,876 | -29.2% |
| Current assets | 29/58 | €43,560 | €70,261 | +€26,701 | +61.3% |
| Amounts receivable within one year | 40/41 | €11,904 | €2,381 | -€9,524 | -80.0% |
| Trade receivables | 40 | €11,904 | €2,381 | -€9,524 | -80.0% |
| Cash at bank and in hand | 54/58 | €30,963 | €67,148 | +€36,185 | +117% |
| Deferred charges and accrued income | 490/1 | €692 | €732 | +€40 | +5.7% |
| Total equity and liabilities | 10/49 | €69,441 | €90,105 | +€20,663 | +29.8% |
| Equity | 10/15 | €35,609 | €44,165 | +€8,556 | +24.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,609 | €41,165 | +€8,556 | +26.2% |
| Distributable reserves | 133 | €32,609 | €41,165 | +€8,556 | +26.2% |
| Amounts payable | 17/49 | €33,832 | €45,940 | +€12,107 | +35.8% |
| Amounts payable after more than one year | 17 | €15,086 | €9,056 | -€6,030 | -40.0% |
| Financial debts | 170/4 | €15,086 | €9,056 | -€6,030 | -40.0% |
| Amounts payable within one year | 42/48 | €18,747 | €36,884 | +€18,137 | +96.7% |
| Current portion of amounts payable after more than one year | 42 | €5,746 | €6,030 | +€284 | +4.9% |
| Trade debts | 44 | €1,532 | €1,351 | -€181 | -11.8% |
| Suppliers | 440/4 | €1,532 | €1,351 | -€181 | -11.8% |
| Taxes, remuneration and social security | 45 | €9,480 | €7,456 | -€2,024 | -21.3% |
| Taxes | 450/3 | €9,480 | €7,456 | -€2,024 | -21.3% |
| Other amounts payable | 47/48 | €1,989 | €22,047 | +€20,058 | +1,008% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,830 | €8,349 | +€519 | +6.6% |
| Other operating charges | 640/8 | €719 | €1,053 | +€334 | +46.5% |
| Gross operating margin | 9900 | €32,982 | €46,273 | +€13,290 | +40.3% |
| Operating profit (loss) | 9901 | €24,434 | €36,871 | +€12,437 | +50.9% |
| Financial income | 75/76B | €56 | €26 | -€30 | -53.8% |
| Recurring financial income | 75 | €56 | €26 | -€30 | -53.8% |
| Financial charges | 65/66B | €1,223 | €914 | -€309 | -25.3% |
| Recurring financial charges | 65 | €1,223 | €914 | -€309 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €23,266 | €35,982 | +€12,716 | +54.7% |
| Income taxes | 67/77 | €3,538 | €7,426 | +€3,888 | +110% |
| Profit (loss) for the period | 9904 | €19,728 | €28,556 | +€8,828 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,728 | €28,556 | +€8,828 | +44.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.