Roosen-Hermans: 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-Hermans
Largest movements
- Cash +€74,673
up €74,673 (+723%), from €10,332 to €85,005
mainly Net result for the year (+€64,277) and Depreciation (+€32,566)
- Tangible fixed assets -€27,543
down €27,543 (-10.1%), from €272,995 to €245,452
of which Land and buildings: -€15,561
- Profit (loss) carried forward +€64,277
up €64,277 (+91.2%), from -€70,476 to -€6,199
- Debts after one year -€22,177
down €22,177 (-6.8%), from €324,389 to €302,212
- Tax, wage and social debts +€5,476
up €5,476 (+125%), from €4,398 to €9,874
of which Taxes: +€5,476
- Gross operating margin +€61,852
up €61,852 (+40.0%), from €154,583 to €216,436
- Staff costs -€42,558
down €42,558 (-29.1%), from €146,403 to €103,845
- Depreciation -€20,357
down €20,357 (-38.5%), from €52,923 to €32,566
- Taxes +€5,653
up €5,653 (+2,599%), from €218 to €5,870
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,679 | €383,617 | +€44,938 | +13.3% |
| Fixed assets | 21/28 | €275,282 | €245,452 | -€29,830 | -10.8% |
| Intangible fixed assets | 21 | €2,287 | €0 | -€2,287 | -100% |
| Tangible fixed assets | 22/27 | €272,995 | €245,452 | -€27,543 | -10.1% |
| Land and buildings | 22 | €240,625 | €225,064 | -€15,561 | -6.5% |
| Plant, machinery and equipment | 23 | €3,956 | €2,971 | -€985 | -24.9% |
| Furniture and vehicles | 24 | €19,687 | €12,404 | -€7,283 | -37.0% |
| Other tangible fixed assets | 26 | €8,727 | €5,013 | -€3,714 | -42.6% |
| Current assets | 29/58 | €63,396 | €138,164 | +€74,768 | +118% |
| Amounts receivable within one year | 40/41 | €37,680 | €34,652 | -€3,027 | -8.0% |
| Trade receivables | 40 | €26,239 | €29,166 | +€2,926 | +11.2% |
| Other amounts receivable | 41 | €11,440 | €5,487 | -€5,953 | -52.0% |
| Current investments | 50/53 | €13,810 | €17,336 | +€3,525 | +25.5% |
| Cash at bank and in hand | 54/58 | €10,332 | €85,005 | +€74,673 | +723% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,171 | -€403 | -25.6% |
| Total equity and liabilities | 10/49 | €338,679 | €383,617 | +€44,938 | +13.3% |
| Equity | 10/15 | -€23,540 | €40,737 | +€64,277 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €26,476 | €26,476 | = | 0.0% |
| Distributable reserves | 133 | €26,476 | €26,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,476 | -€6,199 | +€64,277 | +91.2% |
| Amounts payable | 17/49 | €362,219 | €342,879 | -€19,339 | -5.3% |
| Amounts payable after more than one year | 17 | €324,389 | €302,212 | -€22,177 | -6.8% |
| Financial debts | 170/4 | €324,389 | €302,212 | -€22,177 | -6.8% |
| Amounts payable within one year | 42/48 | €37,830 | €40,667 | +€2,838 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €25,638 | €22,177 | -€3,462 | -13.5% |
| Trade debts | 44 | €6,901 | €8,022 | +€1,122 | +16.3% |
| Suppliers | 440/4 | €6,901 | €8,022 | +€1,122 | +16.3% |
| Taxes, remuneration and social security | 45 | €4,398 | €9,874 | +€5,476 | +125% |
| Taxes | 450/3 | €395 | €5,871 | +€5,476 | +1,388% |
| Remuneration and social security | 454/9 | €4,003 | €4,003 | = | 0.0% |
| Other amounts payable | 47/48 | €893 | €594 | -€299 | -33.5% |
| Remuneration, social security and pensions | 62 | €146,403 | €103,845 | -€42,558 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,923 | €32,566 | -€20,357 | -38.5% |
| Other operating charges | 640/8 | €2,615 | €2,692 | +€77 | +2.9% |
| Non-recurring operating charges | 66A | €70 | €70 | = | 0.0% |
| Gross operating margin | 9900 | €154,583 | €216,436 | +€61,852 | +40.0% |
| Operating profit (loss) | 9901 | -€47,428 | €77,262 | +€124,691 | |
| Financial income | 75/76B | €20 | €277 | +€257 | +1,275% |
| Recurring financial income | 75 | €20 | €277 | +€257 | +1,275% |
| Financial charges | 65/66B | €8,253 | €7,392 | -€861 | -10.4% |
| Recurring financial charges | 65 | €8,253 | €7,392 | -€861 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€55,661 | €70,147 | +€125,808 | |
| Income taxes | 67/77 | €218 | €5,870 | +€5,653 | +2,599% |
| Profit (loss) for the period | 9904 | -€55,878 | €64,277 | +€120,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,878 | €64,277 | +€120,155 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.