ROOSENS: 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.
ROOSENS
Largest movements
- Cash -€51,921
down €51,921 (-55.0%), from €94,462 to €42,541
mainly Investment in fixed assets (net) (-€52,547) and Contributions, distributions and other (-€10,457)
- Tangible fixed assets +€47,113
up €47,113 (+3.2%), from €1.5m to €1.5m
of which Furniture and vehicles: +€49,985
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,034
up €5,034 (+24.3%), from €20,689 to €25,723
- Depreciation +€3,778
up €3,778 (+228.1%), from €1,656 to €5,434
- Other operating charges +€2,100
up €2,100 (+179.3%), from €1,171 to €3,272
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,585,292 | €1,577,599 | -€7,694 | -0.5% |
| Fixed assets | 21/28 | €1,482,612 | €1,529,725 | +€47,113 | +3.2% |
| Tangible fixed assets | 22/27 | €1,482,612 | €1,529,725 | +€47,113 | +3.2% |
| Land and buildings | 22 | €1,482,612 | €1,479,740 | -€2,872 | -0.2% |
| Furniture and vehicles | 24 | - | €49,985 | +€49,985 | |
| Current assets | 29/58 | €102,680 | €47,874 | -€54,806 | -53.4% |
| Amounts receivable after more than one year | 29 | €8,000 | €0 | -€8,000 | -100.0% |
| Other amounts receivable | 291 | €8,000 | €0 | -€8,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €219 | €5,333 | +€5,114 | +2338.8% |
| Trade receivables | 40 | - | €2,833 | +€2,833 | |
| Other amounts receivable | 41 | €219 | €2,500 | +€2,281 | +1043.3% |
| Cash at bank and in hand | 54/58 | €94,462 | €42,541 | -€51,921 | -55.0% |
| Total equity and liabilities | 10/49 | €1,585,292 | €1,577,599 | -€7,694 | -0.5% |
| Equity | 10/15 | €1,555,614 | €1,555,952 | +€338 | 0.0% |
| Contributions | 10/11 | €1,496,973 | €1,496,973 | = | 0.0% |
| Capital | 10 | €1,496,973 | €1,496,973 | = | 0.0% |
| Issued capital | 100 | €1,496,973 | €1,496,973 | = | 0.0% |
| Reserves | 13 | €61,294 | €61,633 | +€338 | +0.6% |
| Non-distributable reserves | 130/1 | €1,404 | €1,404 | = | 0.0% |
| Legal reserve | 130 | €1,404 | €1,404 | = | 0.0% |
| Distributable reserves | 133 | €59,891 | €60,229 | +€338 | +0.6% |
| Profit (loss) carried forward | 14 | -€2,654 | -€2,654 | = | 0.0% |
| Amounts payable | 17/49 | €29,678 | €21,646 | -€8,032 | -27.1% |
| Amounts payable within one year | 42/48 | €21,761 | €13,406 | -€8,356 | -38.4% |
| Trade debts | 44 | €6,263 | €0 | -€6,263 | -100.0% |
| Suppliers | 440/4 | €6,263 | €0 | -€6,263 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,168 | €1,080 | -€88 | -7.6% |
| Taxes | 450/3 | €1,168 | €1,080 | -€88 | -7.6% |
| Other amounts payable | 47/48 | €14,331 | €12,326 | -€2,004 | -14.0% |
| Accrued charges and deferred income | 492/3 | €7,917 | €8,241 | +€324 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,656 | €5,434 | +€3,778 | +228.1% |
| Other operating charges | 640/8 | €1,171 | €3,272 | +€2,100 | +179.3% |
| Gross operating margin | 9900 | €20,689 | €25,723 | +€5,034 | +24.3% |
| Operating profit (loss) | 9901 | €17,861 | €17,018 | -€844 | -4.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €51 | €51 | +€0 | +0.7% |
| Recurring financial charges | 65 | €51 | €51 | +€0 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €17,811 | €16,966 | -€845 | -4.7% |
| Income taxes | 67/77 | €6,132 | €6,171 | +€39 | +0.6% |
| Profit (loss) for the period | 9904 | €11,679 | €10,795 | -€884 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,679 | €10,795 | -€884 | -7.6% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.