ROOSEMONT: 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.
ROOSEMONT
Largest movements
- Cash -€91,922
down €91,922 (-81.4%), from €112,882 to €20,960
mainly Receivables within one year (-€63,857) and Net result for the year (-€22,379)
- Receivables within one year +€63,857
up €63,857 (+34.8%), from €183,665 to €247,522
of which Trade receivables: +€62,932
- Tangible fixed assets -€7,103
down €7,103 (-33.3%), from €21,356 to €14,253
of which Furniture and vehicles: -€6,233
- Deferred charges and accrued income +€3,814
up €3,814 (+122%), from €3,137 to €6,951
- Reserves -€22,379
down €22,379 (-11.7%), from €191,123 to €168,744
- Other debts -€15,984
down €15,984 (-16.3%), from €97,803 to €81,820
- Trade debts +€6,561
up €6,561 (+513%), from €1,278 to €7,839
- Gross operating margin +€2,734
up €2,734 (+16.7%), from -€16,390 to -€13,657
- Depreciation +€2,006
up €2,006 (+39.4%), from €5,096 to €7,103
- Financial charges -€1,765
down €1,765 (-78.7%), from €2,242 to €478
of which Financial charges: -€1,045
- Financial income -€1,117
down €1,117 (-92.9%), from €1,202 to €85
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 | €329,041 | €297,687 | -€31,354 | -9.5% |
| Fixed assets | 21/28 | €29,356 | €22,253 | -€7,103 | -24.2% |
| Tangible fixed assets | 22/27 | €21,356 | €14,253 | -€7,103 | -33.3% |
| Furniture and vehicles | 24 | €19,780 | €13,546 | -€6,233 | -31.5% |
| Other tangible fixed assets | 26 | €1,577 | €707 | -€870 | -55.2% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €299,684 | €275,433 | -€24,251 | -8.1% |
| Amounts receivable within one year | 40/41 | €183,665 | €247,522 | +€63,857 | +34.8% |
| Trade receivables | 40 | €182,576 | €245,507 | +€62,932 | +34.5% |
| Other amounts receivable | 41 | €1,090 | €2,015 | +€925 | +84.9% |
| Cash at bank and in hand | 54/58 | €112,882 | €20,960 | -€91,922 | -81.4% |
| Deferred charges and accrued income | 490/1 | €3,137 | €6,951 | +€3,814 | +122% |
| Total equity and liabilities | 10/49 | €329,041 | €297,687 | -€31,354 | -9.5% |
| Equity | 10/15 | €229,723 | €207,344 | -€22,379 | -9.7% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €191,123 | €168,744 | -€22,379 | -11.7% |
| Distributable reserves | 133 | €191,123 | €168,744 | -€22,379 | -11.7% |
| Amounts payable | 17/49 | €99,318 | €90,343 | -€8,975 | -9.0% |
| Amounts payable within one year | 42/48 | €99,318 | €90,343 | -€8,975 | -9.0% |
| Trade debts | 44 | €1,278 | €7,839 | +€6,561 | +513% |
| Suppliers | 440/4 | €1,278 | €7,839 | +€6,561 | +513% |
| Taxes, remuneration and social security | 45 | €236 | €684 | +€448 | +190% |
| Taxes | 450/3 | €236 | €684 | +€448 | +190% |
| Other amounts payable | 47/48 | €97,803 | €81,820 | -€15,984 | -16.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,096 | €7,103 | +€2,006 | +39.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€16,390 | -€13,657 | +€2,734 | +16.7% |
| Operating profit (loss) | 9901 | -€22,014 | -€21,303 | +€711 | +3.2% |
| Financial income | 75/76B | €1,202 | €85 | -€1,117 | -92.9% |
| Recurring financial income | 75 | €1,202 | €85 | -€1,117 | -92.9% |
| Financial charges | 65/66B | €2,242 | €478 | -€1,765 | -78.7% |
| Recurring financial charges | 65 | €1,522 | €478 | -€1,045 | -68.6% |
| Non-recurring financial charges | 66B | €720 | €0 | -€720 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€23,054 | -€21,695 | +€1,359 | +5.9% |
| Income taxes | 67/77 | €662 | €684 | +€23 | +3.4% |
| Profit (loss) for the period | 9904 | -€23,716 | -€22,379 | +€1,337 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,716 | -€22,379 | +€1,337 | +5.6% |
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 16 October 2026 via checked.be.