ROOSEN NC: 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 NC
Largest movements
- Cash +€131,360
up €131,360 (+36.0%), from €364,609 to €495,968
mainly Other debts (+€100,541) and Trade debts (+€97,223)
- Receivables within one year -€22,005
down €22,005 (-27.9%), from €78,857 to €56,852
of which Trade receivables: -€17,472
- Other debts +€100,541
up €100,541, from €0 to €100,541
- Trade debts +€97,223
up €97,223 (+43.9%), from €221,226 to €318,449
- Reserves -€88,430
down €88,430 (-56.4%), from €156,710 to €68,281
- Goods and materials +€279,548
up €279,548 (+28.5%), from €981,058 to €1.3m
- Staff costs -€126,432
down €126,432 (-27.0%), from €467,413 to €340,981
- Other operating income +€90,183
up €90,183 (+1,946%), from €4,635 to €94,818
- Turnover +€27,094
up €27,094 (+1.7%), from €1.6m to €1.6m
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 | €443,465 | €552,820 | +€109,355 | +24.7% |
| Current assets | 29/58 | €443,465 | €552,820 | +€109,355 | +24.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €78,857 | €56,852 | -€22,005 | -27.9% |
| Trade receivables | 40 | €68,776 | €51,303 | -€17,472 | -25.4% |
| Other amounts receivable | 41 | €10,081 | €5,548 | -€4,533 | -45.0% |
| Cash at bank and in hand | 54/58 | €364,609 | €495,968 | +€131,360 | +36.0% |
| Total equity and liabilities | 10/49 | €443,465 | €552,820 | +€109,355 | +24.7% |
| Equity | 10/15 | €175,310 | €86,881 | -€88,430 | -50.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,710 | €68,281 | -€88,430 | -56.4% |
| Distributable reserves | 133 | €156,710 | €68,281 | -€88,430 | -56.4% |
| Amounts payable | 17/49 | €268,155 | €465,939 | +€197,784 | +73.8% |
| Amounts payable within one year | 42/48 | €268,155 | €465,939 | +€197,784 | +73.8% |
| Trade debts | 44 | €221,226 | €318,449 | +€97,223 | +43.9% |
| Suppliers | 440/4 | €221,226 | €318,449 | +€97,223 | +43.9% |
| Taxes, remuneration and social security | 45 | €46,929 | €46,950 | +€20 | 0.0% |
| Taxes | 450/3 | €12,098 | €14,654 | +€2,556 | +21.1% |
| Remuneration and social security | 454/9 | €34,832 | €32,296 | -€2,536 | -7.3% |
| Other amounts payable | 47/48 | €0 | €100,541 | +€100,541 | |
| Operating income | 70/76A | €1,588,164 | €1,705,442 | +€117,277 | +7.4% |
| Turnover | 70 | €1,583,529 | €1,610,623 | +€27,094 | +1.7% |
| Other operating income | 74 | €4,635 | €94,818 | +€90,183 | +1,946% |
| Operating charges | 60/66A | €1,534,087 | €1,687,825 | +€153,738 | +10.0% |
| Goods for resale, raw materials and consumables | 60 | €981,058 | €1,260,605 | +€279,548 | +28.5% |
| Purchases | 600/8 | €981,058 | €1,260,605 | +€279,548 | +28.5% |
| Services and other goods | 61 | €10,621 | €10,982 | +€360 | +3.4% |
| Remuneration, social security and pensions | 62 | €467,413 | €340,981 | -€126,432 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €74,995 | €75,257 | +€262 | +0.3% |
| Operating profit (loss) | 9901 | €54,077 | €17,617 | -€36,461 | -67.4% |
| Financial income | 75/76B | - | €729 | +€729 | |
| Recurring financial income | 75 | - | €729 | +€729 | |
| Income from current assets | 751 | - | €729 | +€729 | |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €152 | €67 | -€85 | -56.1% |
| Recurring financial charges | 65 | €152 | €67 | -€85 | -56.1% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €152 | €67 | -€85 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €53,925 | €18,279 | -€35,646 | -66.1% |
| Income taxes | 67/77 | €14,065 | €6,168 | -€7,897 | -56.1% |
| Taxes | 670/3 | €14,065 | €6,168 | -€7,897 | -56.1% |
| Profit (loss) for the period | 9904 | €39,860 | €12,111 | -€27,749 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,860 | €12,111 | -€27,749 | -69.6% |
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 22 October 2026 via checked.be.