ROOSEN: 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.
ROOSEN
Largest movements
- Stocks and contracts -€29,270
down €29,270 (-2.4%), from €1.2m to €1.2m
- Receivables within one year +€23,125
up €23,125 (+7.4%), from €313,553 to €336,678
of which Trade receivables: +€35,409
- Short-term financial debts +€150,000
up €150,000 (+40.0%), from €374,800 to €524,800
- Trade debts -€95,021
down €95,021 (-16.8%), from €564,628 to €469,607
- Other debts -€82,376
down €82,376 (-51.3%), from €160,566 to €78,190
- Accrued charges and deferred income +€35,050
up €35,050 (+80.5%), from €43,550 to €78,600
- Tax, wage and social debts -€21,503
down €21,503 (-22.3%), from €96,414 to €74,911
of which Taxes: -€27,636
- Gross operating margin +€29,037
up €29,037 (+14.5%), from €199,569 to €228,605
- Financial charges +€26,088
up €26,088 (+71.2%), from €36,648 to €62,736
- Staff costs +€10,914
up €10,914 (+6.9%), from €158,606 to €169,520
- Financial income +€8,197
up €8,197 (+58.6%), from €13,987 to €22,184
- Other operating charges -€2,454
down €2,454 (-36.1%), from €6,799 to €4,344
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 | €1,646,919 | €1,639,654 | -€7,265 | -0.4% |
| Fixed assets | 21/28 | €30,552 | €21,449 | -€9,104 | -29.8% |
| Intangible fixed assets | 21 | €3,459 | €646 | -€2,813 | -81.3% |
| Tangible fixed assets | 22/27 | €26,985 | €20,694 | -€6,291 | -23.3% |
| Plant, machinery and equipment | 23 | €1,605 | €1,385 | -€220 | -13.7% |
| Furniture and vehicles | 24 | €957 | €751 | -€206 | -21.5% |
| Other tangible fixed assets | 26 | €24,424 | €18,559 | -€5,865 | -24.0% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €1,616,366 | €1,618,205 | +€1,839 | +0.1% |
| Stocks and contracts in progress | 3 | €1,236,003 | €1,206,733 | -€29,270 | -2.4% |
| Stocks | 30/36 | €1,236,003 | €1,206,733 | -€29,270 | -2.4% |
| Amounts receivable within one year | 40/41 | €313,553 | €336,678 | +€23,125 | +7.4% |
| Trade receivables | 40 | €2,189 | €37,598 | +€35,409 | +1,618% |
| Other amounts receivable | 41 | €311,365 | €299,080 | -€12,285 | -3.9% |
| Cash at bank and in hand | 54/58 | €66,480 | €70,383 | +€3,903 | +5.9% |
| Deferred charges and accrued income | 490/1 | €329 | €4,411 | +€4,082 | +1,239% |
| Total equity and liabilities | 10/49 | €1,646,919 | €1,639,654 | -€7,265 | -0.4% |
| Equity | 10/15 | €406,961 | €413,546 | +€6,586 | +1.6% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €372,051 | €372,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,845 | €15,845 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,845 | €15,845 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €318,706 | €318,706 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,090 | -€118,505 | +€6,586 | +5.3% |
| Amounts payable | 17/49 | €1,239,958 | €1,226,107 | -€13,851 | -1.1% |
| Amounts payable within one year | 42/48 | €1,196,408 | €1,147,507 | -€48,901 | -4.1% |
| Financial debts | 43 | €374,800 | €524,800 | +€150,000 | +40.0% |
| Credit institutions | 430/8 | €374,800 | €524,800 | +€150,000 | +40.0% |
| Trade debts | 44 | €564,628 | €469,607 | -€95,021 | -16.8% |
| Suppliers | 440/4 | €564,628 | €469,607 | -€95,021 | -16.8% |
| Taxes, remuneration and social security | 45 | €96,414 | €74,911 | -€21,503 | -22.3% |
| Taxes | 450/3 | €65,983 | €38,347 | -€27,636 | -41.9% |
| Remuneration and social security | 454/9 | €30,431 | €36,564 | +€6,133 | +20.2% |
| Other amounts payable | 47/48 | €160,566 | €78,190 | -€82,376 | -51.3% |
| Accrued charges and deferred income | 492/3 | €43,550 | €78,600 | +€35,050 | +80.5% |
| Remuneration, social security and pensions | 62 | €158,606 | €169,520 | +€10,914 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,733 | €7,604 | -€2,130 | -21.9% |
| Other operating charges | 640/8 | €6,799 | €4,344 | -€2,454 | -36.1% |
| Gross operating margin | 9900 | €199,569 | €228,605 | +€29,037 | +14.5% |
| Operating profit (loss) | 9901 | €24,430 | €47,137 | +€22,707 | +92.9% |
| Financial income | 75/76B | €13,987 | €22,184 | +€8,197 | +58.6% |
| Recurring financial income | 75 | €13,987 | €22,184 | +€8,197 | +58.6% |
| Financial charges | 65/66B | €36,648 | €62,736 | +€26,088 | +71.2% |
| Recurring financial charges | 65 | €36,648 | €62,736 | +€26,088 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €1,770 | €6,586 | +€4,816 | +272% |
| Profit (loss) for the period | 9904 | €1,770 | €6,586 | +€4,816 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €1,770 | €6,586 | +€4,816 | +272% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.