ROOSEN AGENTUREN: 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 AGENTUREN
Largest movements
- Cash -€968,517
down €968,517 (-55.1%), from €1.8m to €788,471
mainly Current investments (-€700,000) and Contributions, distributions and other (-€500,000)
- Current investments +€700,000
up €700,000 (+70.0%), from €1.0m to €1.7m
- Reserves -€300,486
down €300,486 (-11.0%), from €2.7m to €2.4m
of which Distributable reserves: -€300,486
- Gross operating margin +€47,811
up €47,811 (+12.2%), from €393,488 to €441,299
- Staff costs +€17,087
up €17,087 (+12.8%), from €133,688 to €150,775
- Taxes +€9,070
up €9,070 (+10.6%), from €85,942 to €95,012
- Financial income -€5,250
down €5,250 (-11.0%), from €47,803 to €42,552
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 | €3,143,174 | €2,808,087 | -€335,087 | -10.7% |
| Fixed assets | 21/28 | €345,966 | €314,688 | -€31,278 | -9.0% |
| Tangible fixed assets | 22/27 | €345,966 | €314,688 | -€31,278 | -9.0% |
| Land and buildings | 22 | €303,728 | €293,810 | -€9,918 | -3.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €42,238 | €20,878 | -€21,360 | -50.6% |
| Current assets | 29/58 | €2,797,208 | €2,493,399 | -€303,808 | -10.9% |
| Amounts receivable within one year | 40/41 | €32,487 | €2,030 | -€30,457 | -93.8% |
| Trade receivables | 40 | €980 | €1,179 | +€199 | +20.3% |
| Other amounts receivable | 41 | €31,507 | €851 | -€30,656 | -97.3% |
| Current investments | 50/53 | €1,000,000 | €1,700,000 | +€700,000 | +70.0% |
| Cash at bank and in hand | 54/58 | €1,756,988 | €788,471 | -€968,517 | -55.1% |
| Deferred charges and accrued income | 490/1 | €7,732 | €2,898 | -€4,834 | -62.5% |
| Total equity and liabilities | 10/49 | €3,143,174 | €2,808,087 | -€335,087 | -10.7% |
| Equity | 10/15 | €3,069,386 | €2,768,900 | -€300,486 | -9.8% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Reserves | 13 | €2,719,386 | €2,418,900 | -€300,486 | -11.0% |
| Non-distributable reserves | 130/1 | €40,383 | €40,383 | = | 0.0% |
| Legal reserve | 130 | €40,383 | €40,383 | = | 0.0% |
| Distributable reserves | 133 | €2,679,004 | €2,378,518 | -€300,486 | -11.2% |
| Amounts payable | 17/49 | €73,787 | €39,186 | -€34,601 | -46.9% |
| Amounts payable within one year | 42/48 | €73,787 | €39,186 | -€34,601 | -46.9% |
| Trade debts | 44 | €16,727 | €12,409 | -€4,318 | -25.8% |
| Suppliers | 440/4 | €16,727 | €12,409 | -€4,318 | -25.8% |
| Taxes, remuneration and social security | 45 | €46,473 | €19,251 | -€27,223 | -58.6% |
| Taxes | 450/3 | €30,458 | €2,432 | -€28,026 | -92.0% |
| Remuneration and social security | 454/9 | €16,016 | €16,819 | +€803 | +5.0% |
| Other amounts payable | 47/48 | €10,587 | €7,527 | -€3,060 | -28.9% |
| Non-recurring operating income | 76A | €36,360 | - | -€36,360 | |
| Remuneration, social security and pensions | 62 | €133,688 | €150,775 | +€17,087 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,582 | €31,278 | -€1,304 | -4.0% |
| Other operating charges | 640/8 | €6,481 | €6,166 | -€315 | -4.9% |
| Non-recurring operating charges | 66A | €100 | €151 | +€51 | +51.4% |
| Gross operating margin | 9900 | €393,488 | €441,299 | +€47,811 | +12.2% |
| Operating profit (loss) | 9901 | €220,636 | €252,928 | +€32,292 | +14.6% |
| Financial income | 75/76B | €47,803 | €42,552 | -€5,250 | -11.0% |
| Recurring financial income | 75 | €47,803 | €42,552 | -€5,250 | -11.0% |
| Financial charges | 65/66B | €385 | €954 | +€569 | +148% |
| Recurring financial charges | 65 | €385 | €954 | +€569 | +148% |
| Profit (loss) for the period before taxes | 9903 | €268,054 | €294,526 | +€26,472 | +9.9% |
| Income taxes | 67/77 | €85,942 | €95,012 | +€9,070 | +10.6% |
| Profit (loss) for the period | 9904 | €182,112 | €199,514 | +€17,402 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €182,112 | €199,514 | +€17,402 | +9.6% |
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 25 October 2026 via checked.be.