Roosendael: what changed
Two fiscal 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.
Roosendael
Largest movements
- Tangible fixed assets -€152,467
down €152,467 (-3.0%), from €5.1m to €4.9m
of which Land and buildings: -€146,552
- Cash +€125,059
up €125,059 (+89.9%), from €139,170 to €264,229
mainly Depreciation (+€208,332) and Net result for the year (+€59,352)
- Investment grants -€83,409
down €83,409 (-1.7%), from €4.8m to €4.7m
- Debts after one year -€70,000
down €70,000 (-11.5%), from €608,617 to €538,617
- Profit (loss) carried forward +€59,352
up €59,352 (+7.6%), from -€778,118 to -€718,766
- Debts within one year +€58,892
up €58,892 (+26.3%), from €223,631 to €282,523
of which Advances received: +€84,814
- Gross operating margin +€40,217
up €40,217 (+11.1%), from €361,764 to €401,981
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.
Cash bridge derived
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 | €5,242,734 | €5,207,597 | -€35,137 | -0.7% |
| Fixed assets | 21/28 | €5,070,080 | €4,917,469 | -€152,611 | -3.0% |
| Intangible fixed assets | 21 | €1,262 | €1,118 | -€144 | -11.4% |
| Tangible fixed assets | 22/27 | €5,068,818 | €4,916,351 | -€152,467 | -3.0% |
| Land and buildings | 22 | €4,898,557 | €4,752,005 | -€146,552 | -3.0% |
| Plant, machinery and equipment | 23 | €151,956 | €147,456 | -€4,500 | -3.0% |
| Furniture and vehicles | 24 | €18,305 | €16,890 | -€1,415 | -7.7% |
| Current assets | 29/58 | €172,654 | €290,128 | +€117,474 | +68.0% |
| Stocks and contracts in progress | 3 | €6,865 | €6,537 | -€328 | -4.8% |
| Stocks | 30/36 | €6,865 | €6,537 | -€328 | -4.8% |
| Amounts receivable within one year | 40/41 | €21,661 | €15,832 | -€5,829 | -26.9% |
| Trade receivables | 40 | - | €14,856 | +€14,856 | |
| Other amounts receivable | 41 | €21,661 | €976 | -€20,685 | -95.5% |
| Cash at bank and in hand | 54/58 | €139,170 | €264,229 | +€125,059 | +89.9% |
| Deferred charges and accrued income | 490/1 | €4,958 | €3,530 | -€1,428 | -28.8% |
| Total equity and liabilities | 10/49 | €5,242,734 | €5,207,597 | -€35,137 | -0.7% |
| Equity | 10/15 | €4,410,486 | €4,386,429 | -€24,057 | -0.5% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€778,118 | -€718,766 | +€59,352 | +7.6% |
| Investment grants | 15 | €4,788,604 | €4,705,195 | -€83,409 | -1.7% |
| Amounts payable | 17/49 | €832,248 | €821,168 | -€11,080 | -1.3% |
| Amounts payable after more than one year | 17 | €608,617 | €538,617 | -€70,000 | -11.5% |
| Financial debts | 170/4 | €608,617 | €538,617 | -€70,000 | -11.5% |
| Amounts payable within one year | 42/48 | €223,631 | €282,523 | +€58,892 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €94,571 | €70,000 | -€24,571 | -26.0% |
| Trade debts | 44 | €36,640 | €12,011 | -€24,629 | -67.2% |
| Suppliers | 440/4 | €36,640 | €12,011 | -€24,629 | -67.2% |
| Advances received on contracts in progress | 46 | €50,661 | €135,475 | +€84,814 | +167.4% |
| Taxes, remuneration and social security | 45 | €21,459 | €30,737 | +€9,278 | +43.2% |
| Taxes | 450/3 | - | €6,595 | +€6,595 | |
| Remuneration and social security | 454/9 | €21,459 | €24,142 | +€2,683 | +12.5% |
| Accrued charges and deferred income | 492/3 | - | €28 | +€28 | |
| Non-recurring operating income | 76A | €1,400 | €666 | -€734 | -52.4% |
| Remuneration, social security and pensions | 62 | €292,061 | €295,261 | +€3,200 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,241 | €208,332 | +€3,091 | +1.5% |
| Other operating charges | 640/8 | €567 | €304 | -€263 | -46.4% |
| Non-recurring operating charges | 66A | €1,754 | - | -€1,754 | |
| Gross operating margin | 9900 | €361,764 | €401,981 | +€40,217 | +11.1% |
| Operating profit (loss) | 9901 | -€137,859 | -€101,916 | +€35,943 | +26.1% |
| Financial income | 75/76B | €162,746 | €164,804 | +€2,058 | +1.3% |
| Recurring financial income | 75 | €162,746 | €164,804 | +€2,058 | +1.3% |
| Financial charges | 65/66B | €588 | €563 | -€25 | -4.3% |
| Recurring financial charges | 65 | €588 | €563 | -€25 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €24,299 | €62,325 | +€38,026 | +156.5% |
| Income taxes | 67/77 | €2,907 | €2,973 | +€66 | +2.3% |
| Profit (loss) for the period | 9904 | €21,392 | €59,352 | +€37,960 | +177.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,392 | €59,352 | +€37,960 | +177.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.