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.
ROOSELAER
Largest movements
- Cash -€27,104
down €27,104 (-37.9%), from €71,560 to €44,456
mainly Investment in fixed assets (net) (-€56,406) and Debts after one year (-€17,232)
- Tangible fixed assets +€16,039
up €16,039 (+5.7%), from €280,625 to €296,664
of which Furniture and vehicles: +€47,329
- Receivables within one year +€6,495
up €6,495 (+23.5%), from €27,648 to €34,143
of which Trade receivables: +€6,494
- Deferred charges and accrued income -€6,006
down €6,006 (-55.1%), from €10,892 to €4,886
- Debts after one year -€17,232
down €17,232 (-12.2%), from €141,475 to €124,243
- Reserves +€9,000
up €9,000 (+4.1%), from €220,260 to €229,260
of which Distributable reserves: +€9,000
- Gross operating margin +€9,361
up €9,361 (+18.6%), from €50,259 to €59,620
- Turnover +€9,010
up €9,010 (+5.4%), from €165,383 to €174,393
- Purchases and services +€4,179
up €4,179 (+3.6%), from €115,124 to €119,303
- Taxes +€3,776
up €3,776, from -€354 to €3,422
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 | €390,816 | €380,240 | -€10,576 | -2.7% |
| Fixed assets | 21/28 | €280,675 | €296,714 | +€16,039 | +5.7% |
| Tangible fixed assets | 22/27 | €280,625 | €296,664 | +€16,039 | +5.7% |
| Land and buildings | 22 | €260,665 | €236,311 | -€24,354 | -9.3% |
| Plant, machinery and equipment | 23 | €19,883 | €12,947 | -€6,936 | -34.9% |
| Furniture and vehicles | 24 | €77 | €47,406 | +€47,329 | +61,466% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €110,141 | €83,526 | -€26,615 | -24.2% |
| Stocks and contracts in progress | 3 | €41 | €41 | = | 0.0% |
| Stocks | 30/36 | €41 | €41 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,648 | €34,143 | +€6,495 | +23.5% |
| Trade receivables | 40 | €19,986 | €26,480 | +€6,494 | +32.5% |
| Other amounts receivable | 41 | €7,662 | €7,663 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €71,560 | €44,456 | -€27,104 | -37.9% |
| Deferred charges and accrued income | 490/1 | €10,892 | €4,886 | -€6,006 | -55.1% |
| Total equity and liabilities | 10/49 | €390,816 | €380,240 | -€10,576 | -2.7% |
| Equity | 10/15 | €225,026 | €234,823 | +€9,797 | +4.4% |
| Reserves | 13 | €220,260 | €229,260 | +€9,000 | +4.1% |
| Non-distributable reserves | 130/1 | €14,260 | €14,260 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,260 | €14,260 | = | 0.0% |
| Distributable reserves | 133 | €206,000 | €215,000 | +€9,000 | +4.4% |
| Profit (loss) carried forward | 14 | €4,766 | €5,563 | +€797 | +16.7% |
| Amounts payable | 17/49 | €165,790 | €145,417 | -€20,373 | -12.3% |
| Amounts payable after more than one year | 17 | €141,475 | €124,243 | -€17,232 | -12.2% |
| Financial debts | 170/4 | €141,475 | €124,243 | -€17,232 | -12.2% |
| Amounts payable within one year | 42/48 | €24,315 | €21,174 | -€3,141 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €17,038 | €17,336 | +€298 | +1.7% |
| Trade debts | 44 | €2,217 | €1,007 | -€1,210 | -54.6% |
| Suppliers | 440/4 | €2,217 | €1,007 | -€1,210 | -54.6% |
| Taxes, remuneration and social security | 45 | €5,060 | €2,831 | -€2,229 | -44.1% |
| Taxes | 450/3 | €5,060 | €2,831 | -€2,229 | -44.1% |
| Turnover | 70 | €165,383 | €174,393 | +€9,010 | +5.4% |
| Non-recurring operating income | 76A | - | €4,530 | +€4,530 | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,124 | €119,303 | +€4,179 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,105 | €40,367 | -€738 | -1.8% |
| Other operating charges | 640/8 | €3,416 | €3,960 | +€544 | +15.9% |
| Gross operating margin | 9900 | €50,259 | €59,620 | +€9,361 | +18.6% |
| Operating profit (loss) | 9901 | €5,738 | €15,293 | +€9,555 | +167% |
| Financial income | 75/76B | €509 | €1,128 | +€619 | +122% |
| Recurring financial income | 75 | €509 | €1,128 | +€619 | +122% |
| Financial charges | 65/66B | €3,564 | €3,202 | -€362 | -10.2% |
| Recurring financial charges | 65 | €3,564 | €3,202 | -€362 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,683 | €13,219 | +€10,536 | +393% |
| Income taxes | 67/77 | -€354 | €3,422 | +€3,776 | |
| Profit (loss) for the period | 9904 | €3,037 | €9,797 | +€6,760 | +223% |
| Profit (loss) for the period to be appropriated | 9905 | €3,037 | €9,797 | +€6,760 | +223% |
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 26 October 2026 via checked.be.