ROOSELAER: what changed
Two fiscal 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
- Tangible fixed assets +€538,214
up €538,214 (+7.4%), from €7.3m to €7.9m
of which Land and buildings: +€505,701
- Other debts -€1.0m
down €1.0m (-17.1%), from €5.9m to €4.9m
- Debts after one year +€743,492
new in 2025: €743,492
- Short-term financial debts +€323,750
new in 2025: €323,750
- Trade debts +€300,917
up €300,917 (+166.6%), from €180,601 to €481,518
- Profit (loss) carried forward +€142,401
up €142,401 (+25.7%), from -€553,276 to -€410,875
- Gross operating margin +€414,173
up €414,173 (+132.3%), from €313,077 to €727,250
- Depreciation +€118,999
up €118,999 (+40.9%), from €290,849 to €409,848
- Staff costs +€39,615
up €39,615 (+89.8%), from €44,128 to €83,743
- Financial charges -€13,853
down €13,853 (-15.4%), from €90,043 to €76,190
- Other operating charges +€7,488
up €7,488 (+106.4%), from €7,040 to €14,529
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,459,133 | €8,043,908 | +€584,775 | +7.8% |
| Fixed assets | 21/28 | €7,320,049 | €7,861,029 | +€540,981 | +7.4% |
| Intangible fixed assets | 21 | - | €2,767 | +€2,767 | |
| Tangible fixed assets | 22/27 | €7,320,049 | €7,858,263 | +€538,214 | +7.4% |
| Land and buildings | 22 | €6,883,362 | €7,389,063 | +€505,701 | +7.3% |
| Plant, machinery and equipment | 23 | €227,081 | €189,340 | -€37,741 | -16.6% |
| Furniture and vehicles | 24 | €209,606 | €245,472 | +€35,865 | +17.1% |
| Other tangible fixed assets | 26 | - | €34,388 | +€34,388 | |
| Current assets | 29/58 | €139,084 | €182,879 | +€43,795 | +31.5% |
| Stocks and contracts in progress | 3 | - | €9,350 | +€9,350 | |
| Stocks | 30/36 | - | €9,350 | +€9,350 | |
| Amounts receivable within one year | 40/41 | €121,918 | €158,666 | +€36,748 | +30.1% |
| Trade receivables | 40 | €121,918 | €156,076 | +€34,158 | +28.0% |
| Other amounts receivable | 41 | - | €2,590 | +€2,590 | |
| Cash at bank and in hand | 54/58 | €2,762 | €1,822 | -€939 | -34.0% |
| Deferred charges and accrued income | 490/1 | €14,404 | €13,040 | -€1,364 | -9.5% |
| Total equity and liabilities | 10/49 | €7,459,133 | €8,043,908 | +€584,775 | +7.8% |
| Equity | 10/15 | €1,214,684 | €1,357,085 | +€142,401 | +11.7% |
| Contributions | 10/11 | €1,493,600 | €1,493,600 | = | 0.0% |
| Reserves | 13 | €274,360 | €274,360 | = | 0.0% |
| Distributable reserves | 133 | €274,360 | €274,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€553,276 | -€410,875 | +€142,401 | +25.7% |
| Amounts payable | 17/49 | €6,244,449 | €6,686,823 | +€442,374 | +7.1% |
| Amounts payable after more than one year | 17 | - | €743,492 | +€743,492 | |
| Financial debts | 170/4 | - | €743,492 | +€743,492 | |
| Amounts payable within one year | 42/48 | €6,223,569 | €5,901,572 | -€321,997 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | - | €126,010 | +€126,010 | |
| Financial debts | 43 | - | €323,750 | +€323,750 | |
| Credit institutions | 430/8 | - | €323,750 | +€323,750 | |
| Trade debts | 44 | €180,601 | €481,518 | +€300,917 | +166.6% |
| Suppliers | 440/4 | €180,601 | €481,518 | +€300,917 | +166.6% |
| Taxes, remuneration and social security | 45 | €151,276 | €85,962 | -€65,314 | -43.2% |
| Taxes | 450/3 | €134,202 | €66,275 | -€67,927 | -50.6% |
| Remuneration and social security | 454/9 | €17,075 | €19,688 | +€2,613 | +15.3% |
| Other amounts payable | 47/48 | €5,891,691 | €4,884,331 | -€1.0m | -17.1% |
| Accrued charges and deferred income | 492/3 | €20,880 | €41,760 | +€20,880 | +100.0% |
| Remuneration, social security and pensions | 62 | €44,128 | €83,743 | +€39,615 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,849 | €409,848 | +€118,999 | +40.9% |
| Other operating charges | 640/8 | €7,040 | €14,529 | +€7,488 | +106.4% |
| Gross operating margin | 9900 | €313,077 | €727,250 | +€414,173 | +132.3% |
| Operating profit (loss) | 9901 | -€28,940 | €219,131 | +€248,071 | |
| Financial charges | 65/66B | €90,043 | €76,190 | -€13,853 | -15.4% |
| Recurring financial charges | 65 | €90,043 | €76,190 | -€13,853 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€118,984 | €142,940 | +€261,924 | |
| Income taxes | 67/77 | €1,024 | €539 | -€485 | -47.3% |
| Profit (loss) for the period | 9904 | -€120,008 | €142,401 | +€262,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€120,008 | €142,401 | +€262,409 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.