ROOSEN L.: what changed
ROOSEN L.
Largest movements
- Cash +€47,306
up €47,306 (+169%), from €27,993 to €75,300
mainly Other debts (+€76,553) and Net result for the year (+€62,449)
- Current investments -€41,904
down €41,904 (-59.9%), from €69,985 to €28,081
- Financial fixed assets -€12,500
down €12,500 (-100%), from €12,500 to €0
- Tangible fixed assets +€2,224
up €2,224 (+601%), from €370 to €2,595
of which Furniture and vehicles: +€2,595
- Receivables within one year +€1,831
new in 2025: €1,831
- Other debts +€76,553
up €76,553 (+6,931%), from €1,105 to €77,658
- Profit (loss) carried forward -€73,051
down €73,051 (-81.1%), from €90,072 to €17,021
- Tax, wage and social debts -€7,006
down €7,006 (-39.6%), from €17,672 to €10,666
- Gross operating margin +€36,090
up €36,090 (+72.7%), from €49,660 to €85,750
- Taxes +€12,377
up €12,377 (+117%), from €10,555 to €22,932
- Staff costs -€1,716
no longer reported in 2025 (was €1,716)
- Financial income +€1,248
up €1,248 (+24,967%), from €5 to €1,253
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,848 | €108,212 | -€2,637 | -2.4% |
| Fixed assets | 21/28 | €12,870 | €2,595 | -€10,276 | -79.8% |
| Tangible fixed assets | 22/27 | €370 | €2,595 | +€2,224 | +601% |
| Furniture and vehicles | 24 | - | €2,595 | +€2,595 | |
| Other tangible fixed assets | 26 | €370 | €0 | -€370 | -100% |
| Financial fixed assets | 28 | €12,500 | €0 | -€12,500 | -100% |
| Current assets | 29/58 | €97,978 | €105,617 | +€7,639 | +7.8% |
| Amounts receivable within one year | 40/41 | - | €1,831 | +€1,831 | |
| Trade receivables | 40 | - | €1,831 | +€1,831 | |
| Current investments | 50/53 | €69,985 | €28,081 | -€41,904 | -59.9% |
| Cash at bank and in hand | 54/58 | €27,993 | €75,300 | +€47,306 | +169% |
| Deferred charges and accrued income | 490/1 | - | €405 | +€405 | |
| Total equity and liabilities | 10/49 | €110,848 | €108,212 | -€2,637 | -2.4% |
| Equity | 10/15 | €92,072 | €19,021 | -€73,051 | -79.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €90,072 | €17,021 | -€73,051 | -81.1% |
| Amounts payable | 17/49 | €18,777 | €89,191 | +€70,414 | +375% |
| Amounts payable within one year | 42/48 | €18,777 | €89,191 | +€70,414 | +375% |
| Trade debts | 44 | - | €867 | +€867 | |
| Suppliers | 440/4 | - | €867 | +€867 | |
| Taxes, remuneration and social security | 45 | €17,672 | €10,666 | -€7,006 | -39.6% |
| Taxes | 450/3 | €17,672 | €10,666 | -€7,006 | -39.6% |
| Other amounts payable | 47/48 | €1,105 | €77,658 | +€76,553 | +6,931% |
| Remuneration, social security and pensions | 62 | €1,716 | - | -€1,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | €525 | +€86 | +19.7% |
| Other operating charges | 640/8 | €27 | €400 | +€373 | +1,402% |
| Gross operating margin | 9900 | €49,660 | €85,750 | +€36,090 | +72.7% |
| Operating profit (loss) | 9901 | €47,479 | €84,825 | +€37,346 | +78.7% |
| Financial income | 75/76B | €5 | €1,253 | +€1,248 | +24,967% |
| Recurring financial income | 75 | €5 | €1,253 | +€1,248 | +24,967% |
| Financial charges | 65/66B | €187 | €697 | +€510 | +272% |
| Recurring financial charges | 65 | €187 | €697 | +€510 | +272% |
| Profit (loss) for the period before taxes | 9903 | €47,297 | €85,382 | +€38,085 | +80.5% |
| Income taxes | 67/77 | €10,555 | €22,932 | +€12,377 | +117% |
| Profit (loss) for the period | 9904 | €36,741 | €62,449 | +€25,708 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,741 | €62,449 | +€25,708 | +70.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.