ROOSENDAELHOF: 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.
ROOSENDAELHOF
Largest movements
- Receivables within one year -€69,537
down €69,537 (-77.2%), from €90,109 to €20,572
of which Trade receivables: -€70,384
- Tangible fixed assets -€35,015
down €35,015 (-2.4%), from €1.4m to €1.4m
of which Assets under construction and advance payments: -€272,658
- Contributions +€1.5m
up €1.5m (+429%), from €350,000 to €1.9m
- Other debts -€808,000
down €808,000 (-62.0%), from €1.3m to €494,817
- Short-term financial debts -€410,000
down €410,000 (-56.6%), from €725,000 to €315,000
- Trade debts -€222,226
down €222,226 (-80.9%), from €274,640 to €52,415
- Profit (loss) carried forward -€151,712
down €151,712 (-7.9%), from -€1.9m to -€2.1m
- Staff costs +€74,413
up €74,413 (+25.6%), from €291,002 to €365,414
- Depreciation -€24,848
down €24,848 (-24.8%), from €100,040 to €75,193
- Gross operating margin +€14,558
up €14,558 (+4.3%), from €340,770 to €355,328
- Write-downs +€14,129
new in 2025: €14,129
- Financial charges -€12,122
down €12,122 (-24.4%), from €49,779 to €37,656
of which Financial charges: -€12,122
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 | €1,585,564 | €1,475,059 | -€110,505 | -7.0% |
| Fixed assets | 21/28 | €1,445,445 | €1,410,430 | -€35,015 | -2.4% |
| Tangible fixed assets | 22/27 | €1,445,445 | €1,410,430 | -€35,015 | -2.4% |
| Land and buildings | 22 | €1,080,509 | €1,335,001 | +€254,492 | +23.6% |
| Plant, machinery and equipment | 23 | €76,521 | €62,577 | -€13,944 | -18.2% |
| Furniture and vehicles | 24 | €15,757 | €12,853 | -€2,905 | -18.4% |
| Assets under construction and advance payments | 27 | €272,658 | €0 | -€272,658 | -100% |
| Current assets | 29/58 | €140,119 | €64,629 | -€75,490 | -53.9% |
| Stocks and contracts in progress | 3 | €14,800 | €9,378 | -€5,422 | -36.6% |
| Stocks | 30/36 | €14,800 | €9,378 | -€5,422 | -36.6% |
| Amounts receivable within one year | 40/41 | €90,109 | €20,572 | -€69,537 | -77.2% |
| Trade receivables | 40 | €90,109 | €19,724 | -€70,384 | -78.1% |
| Other amounts receivable | 41 | - | €848 | +€848 | |
| Cash at bank and in hand | 54/58 | €29,637 | €31,111 | +€1,474 | +5.0% |
| Deferred charges and accrued income | 490/1 | €5,574 | €3,568 | -€2,006 | -36.0% |
| Total equity and liabilities | 10/49 | €1,585,564 | €1,475,059 | -€110,505 | -7.0% |
| Equity | 10/15 | -€852,303 | €495,985 | +€1.3m | |
| Contributions | 10/11 | €350,000 | €1,850,000 | +€1.5m | +429% |
| Capital | 10 | €350,000 | - | -€350,000 | |
| Issued capital | 100 | €350,000 | - | -€350,000 | |
| Revaluation surpluses | 12 | €325,942 | €289,726 | -€36,216 | -11.1% |
| Reserves | 13 | €398,373 | €434,589 | +€36,216 | +9.1% |
| Distributable reserves | 133 | €398,373 | €434,589 | +€36,216 | +9.1% |
| Profit (loss) carried forward | 14 | -€1,926,618 | -€2,078,330 | -€151,712 | -7.9% |
| Amounts payable | 17/49 | €2,437,867 | €979,074 | -€1.5m | -59.8% |
| Amounts payable after more than one year | 17 | €87,150 | €49,800 | -€37,350 | -42.9% |
| Financial debts | 170/4 | €87,150 | €49,800 | -€37,350 | -42.9% |
| Amounts payable within one year | 42/48 | €2,350,717 | €909,301 | -€1.4m | -61.3% |
| Financial debts | 43 | €725,000 | €315,000 | -€410,000 | -56.6% |
| Credit institutions | 430/8 | €725,000 | €315,000 | -€410,000 | -56.6% |
| Trade debts | 44 | €274,640 | €52,415 | -€222,226 | -80.9% |
| Suppliers | 440/4 | €274,640 | €52,415 | -€222,226 | -80.9% |
| Advances received on contracts in progress | 46 | €2,402 | €0 | -€2,402 | -100% |
| Taxes, remuneration and social security | 45 | €45,858 | €47,070 | +€1,212 | +2.6% |
| Taxes | 450/3 | €16,984 | €2,879 | -€14,105 | -83.0% |
| Remuneration and social security | 454/9 | €28,874 | €44,190 | +€15,317 | +53.0% |
| Other amounts payable | 47/48 | €1,302,817 | €494,817 | -€808,000 | -62.0% |
| Accrued charges and deferred income | 492/3 | €0 | €19,973 | +€19,973 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €291,002 | €365,414 | +€74,413 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,040 | €75,193 | -€24,848 | -24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,129 | +€14,129 | |
| Other operating charges | 640/8 | €14,496 | €16,164 | +€1,668 | +11.5% |
| Gross operating margin | 9900 | €340,770 | €355,328 | +€14,558 | +4.3% |
| Operating profit (loss) | 9901 | -€64,767 | -€115,572 | -€50,805 | -78.4% |
| Financial income | 75/76B | €1,633 | €1,771 | +€139 | +8.5% |
| Recurring financial income | 75 | €1,633 | €1,771 | +€139 | +8.5% |
| Financial charges | 65/66B | €49,779 | €37,656 | -€12,122 | -24.4% |
| Recurring financial charges | 65 | €49,779 | €37,656 | -€12,122 | -24.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€112,913 | -€151,457 | -€38,544 | -34.1% |
| Income taxes | 67/77 | €199 | €255 | +€56 | +28.4% |
| Profit (loss) for the period | 9904 | -€113,112 | -€151,712 | -€38,600 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€113,112 | -€151,712 | -€38,600 | -34.1% |
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 27 October 2026 via checked.be.