ROOSENDANS: 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.
ROOSENDANS
Largest movements
- Receivables within one year -€3,452
down €3,452 (-9.4%), from €36,915 to €33,463
of which Trade receivables: -€4,401
- Profit (loss) carried forward -€2,456
down €2,456 (-146.9%), from -€1,672 to -€4,128
- Advances received -€594
down €594 (-99.9%), from €594 to €0
- Financial charges -€9,685
down €9,685 (-97.9%), from €9,888 to €203
of which Non-recurring financial charges: -€9,027
- Gross operating margin -€2,559
down €2,559 (-218.2%), from -€1,173 to -€3,732
- Financial income +€491
up €491 (+33.8%), from €1,455 to €1,946
of which Financial income: +€354
- Other operating charges -€274
down €274 (-37.0%), from €739 to €466
- Taxes -€83
down €83 (-98.7%), from €84 to €1
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 | €42,356 | €39,176 | -€3,180 | -7.5% |
| Current assets | 29/58 | €42,356 | €39,176 | -€3,180 | -7.5% |
| Amounts receivable within one year | 40/41 | €36,915 | €33,463 | -€3,452 | -9.4% |
| Trade receivables | 40 | €4,402 | €0 | -€4,401 | -100.0% |
| Other amounts receivable | 41 | €32,513 | €33,463 | +€950 | +2.9% |
| Cash at bank and in hand | 54/58 | €5,441 | €5,713 | +€272 | +5.0% |
| Total equity and liabilities | 10/49 | €42,356 | €39,176 | -€3,180 | -7.5% |
| Equity | 10/15 | €36,209 | €33,753 | -€2,456 | -6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €19,289 | €19,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €18,050 | €18,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,672 | -€4,128 | -€2,456 | -146.9% |
| Amounts payable | 17/49 | €6,146 | €5,423 | -€724 | -11.8% |
| Amounts payable within one year | 42/48 | €6,146 | €5,023 | -€1,123 | -18.3% |
| Trade debts | 44 | €5,295 | €4,935 | -€361 | -6.8% |
| Suppliers | 440/4 | €5,295 | €4,935 | -€361 | -6.8% |
| Advances received on contracts in progress | 46 | €594 | €0 | -€594 | -99.9% |
| Taxes, remuneration and social security | 45 | €257 | €88 | -€169 | -65.8% |
| Taxes | 450/3 | €257 | €88 | -€169 | -65.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €739 | €466 | -€274 | -37.0% |
| Gross operating margin | 9900 | -€1,173 | -€3,732 | -€2,559 | -218.2% |
| Operating profit (loss) | 9901 | -€1,913 | -€4,198 | -€2,286 | -119.5% |
| Financial income | 75/76B | €1,455 | €1,946 | +€491 | +33.8% |
| Recurring financial income | 75 | €1,455 | €1,809 | +€354 | +24.3% |
| Non-recurring financial income | 76B | - | €138 | +€138 | |
| Financial charges | 65/66B | €9,888 | €203 | -€9,685 | -97.9% |
| Recurring financial charges | 65 | €861 | €203 | -€658 | -76.4% |
| Non-recurring financial charges | 66B | €9,027 | - | -€9,027 | |
| Profit (loss) for the period before taxes | 9903 | -€10,346 | -€2,455 | +€7,891 | +76.3% |
| Income taxes | 67/77 | €84 | €1 | -€83 | -98.7% |
| Profit (loss) for the period | 9904 | -€10,430 | -€2,456 | +€7,974 | +76.5% |
| Transfer from tax-exempt reserves | 789 | €4,863 | - | -€4,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,567 | -€2,456 | +€3,111 | +55.9% |
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 12 October 2026 via checked.be.