Rooselaer: 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.
What changed
Rooselaer
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€41,941
2024 · -€179,508+€221,449
Equity
€89,237
2024 · €47,296+€41,941
Cash
€139,986
2024 · €188,886-€48,900
Balance sheet total
€1.7m
2024 · €1.7m-€29,525
Largest movements
Assets
- Cash -€48,900
down €48,900 (-25.9%), from €188,886 to €139,986
mainly Investment in fixed assets (net) (-€133,039) and Debts after one year (-€39,201)
Equity and liabilities
- Profit (loss) carried forward +€41,941
up €41,941 (+29.8%), from -€140,821 to -€98,881
- Debts after one year -€39,201
down €39,201 (-3.1%), from €1.3m to €1.2m
- Other debts -€30,675
down €30,675 (-37.0%), from €83,008 to €52,334
Income statement
- Gross operating margin +€236,846
up €236,846 (+94.4%), from €250,962 to €487,808
- Staff costs +€52,127
up €52,127 (+28.2%), from €184,702 to €236,829
- Depreciation +€46,942
up €46,942 (+57.5%), from €81,575 to €128,517
- Financial charges +€19,108
up €19,108 (+32.2%), from €59,339 to €78,447
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.
Result 2024
-€179,508
Gross operating margin
+€236,846
Staff costs
-€52,127
Depreciation
-€46,942
Other operating charges
-€1,510
Other operating items
+€104,304
Financial income
+€107
Financial charges
-€19,108
Taxes
-€120
Result 2025
€41,941
Cash bridge derived
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.
From operations
+€134,440
Investment
-€133,039
Financing
-€50,301
Cash 2024
€188,886
From operations (derived)
+€134,440
Net result for the year
+€41,941
Depreciation
+€128,517
Receivables after one year
+€7,352
Stocks and contracts
-€13,860
Receivables within one year
-€10,291
Deferred charges and accrued income
+€1,946
Trade debts
+€4,243
Tax, wage and social debts
+€6,507
Other debts
-€30,675
Accrued charges and deferred income
-€1,240
Investment (derived)
-€133,039
Investment in fixed assets (net)
-€133,039
Financing
-€50,301
Debts after one year
-€39,201
Current portion of long-term debt
-€11,101
Cash 2025
€139,986
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,735,655 | €1,706,130 | -€29,525 | -1.7% |
| Fixed assets | 21/28 | €1,375,016 | €1,379,538 | +€4,522 | +0.3% |
| Tangible fixed assets | 22/27 | €1,375,016 | €1,379,538 | +€4,522 | +0.3% |
| Land and buildings | 22 | €1,289,911 | €1,288,933 | -€978 | -0.1% |
| Plant, machinery and equipment | 23 | €80,644 | €82,713 | +€2,069 | +2.6% |
| Furniture and vehicles | 24 | €4,461 | €7,892 | +€3,431 | +76.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €360,640 | €326,593 | -€34,047 | -9.4% |
| Amounts receivable after more than one year | 29 | €7,352 | €0 | -€7,352 | -100.0% |
| Other amounts receivable | 291 | €7,352 | €0 | -€7,352 | -100.0% |
| Stocks and contracts in progress | 3 | €146,797 | €160,657 | +€13,860 | +9.4% |
| Stocks | 30/36 | €146,797 | €160,657 | +€13,860 | +9.4% |
| Amounts receivable within one year | 40/41 | €8,000 | €18,291 | +€10,291 | +128.6% |
| Trade receivables | 40 | €0 | €18,291 | +€18,291 | |
| Other amounts receivable | 41 | €8,000 | €0 | -€8,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €188,886 | €139,986 | -€48,900 | -25.9% |
| Deferred charges and accrued income | 490/1 | €9,605 | €7,659 | -€1,946 | -20.3% |
| Total equity and liabilities | 10/49 | €1,735,655 | €1,706,130 | -€29,525 | -1.7% |
| Equity | 10/15 | €47,296 | €89,237 | +€41,941 | +88.7% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €106,118 | €106,118 | = | 0.0% |
| Distributable reserves | 133 | €106,118 | €106,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,821 | -€98,881 | +€41,941 | +29.8% |
| Amounts payable | 17/49 | €1,688,359 | €1,616,893 | -€71,466 | -4.2% |
| Amounts payable after more than one year | 17 | €1,271,960 | €1,232,760 | -€39,201 | -3.1% |
| Financial debts | 170/4 | €1,271,960 | €1,232,760 | -€39,201 | -3.1% |
| Amounts payable within one year | 42/48 | €414,904 | €383,879 | -€31,025 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €79,471 | €68,371 | -€11,101 | -14.0% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €109,559 | €113,802 | +€4,243 | +3.9% |
| Suppliers | 440/4 | €109,559 | €113,802 | +€4,243 | +3.9% |
| Taxes, remuneration and social security | 45 | €42,865 | €49,372 | +€6,507 | +15.2% |
| Taxes | 450/3 | €19,917 | €26,310 | +€6,394 | +32.1% |
| Remuneration and social security | 454/9 | €22,949 | €23,062 | +€113 | +0.5% |
| Other amounts payable | 47/48 | €83,008 | €52,334 | -€30,675 | -37.0% |
| Accrued charges and deferred income | 492/3 | €1,494 | €254 | -€1,240 | -83.0% |
| Non-recurring operating income | 76A | €1,332 | €1,796 | +€464 | +34.8% |
| Remuneration, social security and pensions | 62 | €184,702 | €236,829 | +€52,127 | +28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,575 | €128,517 | +€46,942 | +57.5% |
| Other operating charges | 640/8 | €2,305 | €3,815 | +€1,510 | +65.5% |
| Non-recurring operating charges | 66A | €104,304 | €0 | -€104,304 | -100.0% |
| Gross operating margin | 9900 | €250,962 | €487,808 | +€236,846 | +94.4% |
| Operating profit (loss) | 9901 | -€121,923 | €118,647 | +€240,570 | |
| Financial income | 75/76B | €2,142 | €2,249 | +€107 | +5.0% |
| Recurring financial income | 75 | €2,142 | €2,249 | +€107 | +5.0% |
| Financial charges | 65/66B | €59,339 | €78,447 | +€19,108 | +32.2% |
| Recurring financial charges | 65 | €59,339 | €78,447 | +€19,108 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€179,120 | €42,449 | +€221,569 | |
| Income taxes | 67/77 | €388 | €509 | +€120 | +31.0% |
| Profit (loss) for the period | 9904 | -€179,508 | €41,941 | +€221,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€179,508 | €41,941 | +€221,449 |
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 11 October 2026 via checked.be.