Roosens M: 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 M
Largest movements
- Receivables within one year +€95,761
up €95,761 (+200%), from €47,802 to €143,563
of which Trade receivables: +€97,586
- Tangible fixed assets -€31,806
down €31,806 (-16.2%), from €196,332 to €164,525
- Cash -€20,776
down €20,776 (-52.0%), from €39,982 to €19,207
mainly Receivables within one year (-€95,761) and Debts after one year (-€41,753)
- Trade debts +€58,779
up €58,779 (+127%), from €46,188 to €104,967
- Debts after one year -€41,753
down €41,753 (-30.3%), from €137,814 to €96,061
- Profit (loss) carried forward +€28,827
up €28,827 (+52.0%), from -€55,429 to -€26,602
- Tax, wage and social debts +€14,265
up €14,265 (+36.8%), from €38,734 to €52,999
of which Taxes: +€9,946
- Current portion of long-term debt -€9,687
down €9,687 (-18.8%), from €51,440 to €41,753
- Gross operating margin +€42,774
up €42,774 (+14.0%), from €304,739 to €347,513
- Staff costs +€23,119
up €23,119 (+9.0%), from €257,062 to €280,181
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 | €351,400 | €397,682 | +€46,282 | +13.2% |
| Fixed assets | 21/28 | €196,727 | €164,920 | -€31,806 | -16.2% |
| Tangible fixed assets | 22/27 | €196,332 | €164,525 | -€31,806 | -16.2% |
| Land and buildings | 22 | €142,989 | €128,997 | -€13,992 | -9.8% |
| Plant, machinery and equipment | 23 | €15,624 | €7,187 | -€8,437 | -54.0% |
| Furniture and vehicles | 24 | €37,719 | €28,341 | -€9,378 | -24.9% |
| Financial fixed assets | 28 | €395 | €395 | = | 0.0% |
| Current assets | 29/58 | €154,673 | €232,762 | +€78,089 | +50.5% |
| Stocks and contracts in progress | 3 | €57,310 | €57,600 | +€290 | +0.5% |
| Stocks | 30/36 | €57,310 | €57,600 | +€290 | +0.5% |
| Amounts receivable within one year | 40/41 | €47,802 | €143,563 | +€95,761 | +200% |
| Trade receivables | 40 | €43,354 | €140,940 | +€97,586 | +225% |
| Other amounts receivable | 41 | €4,448 | €2,623 | -€1,825 | -41.0% |
| Cash at bank and in hand | 54/58 | €39,982 | €19,207 | -€20,776 | -52.0% |
| Deferred charges and accrued income | 490/1 | €9,579 | €12,392 | +€2,813 | +29.4% |
| Total equity and liabilities | 10/49 | €351,400 | €397,682 | +€46,282 | +13.2% |
| Equity | 10/15 | €65,372 | €93,832 | +€28,460 | +43.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €72,000 | €68,000 | -€4,000 | -5.6% |
| Reserves | 13 | €39,860 | €43,860 | +€4,000 | +10.0% |
| Distributable reserves | 133 | €39,860 | €43,860 | +€4,000 | +10.0% |
| Profit (loss) carried forward | 14 | -€55,429 | -€26,602 | +€28,827 | +52.0% |
| Investment grants | 15 | €2,741 | €2,374 | -€367 | -13.4% |
| Amounts payable | 17/49 | €286,028 | €303,850 | +€17,822 | +6.2% |
| Amounts payable after more than one year | 17 | €137,814 | €96,061 | -€41,753 | -30.3% |
| Financial debts | 170/4 | €137,814 | €96,061 | -€41,753 | -30.3% |
| Amounts payable within one year | 42/48 | €148,001 | €207,723 | +€59,722 | +40.4% |
| Current portion of amounts payable after more than one year | 42 | €51,440 | €41,753 | -€9,687 | -18.8% |
| Trade debts | 44 | €46,188 | €104,967 | +€58,779 | +127% |
| Suppliers | 440/4 | €46,188 | €104,967 | +€58,779 | +127% |
| Taxes, remuneration and social security | 45 | €38,734 | €52,999 | +€14,265 | +36.8% |
| Taxes | 450/3 | €10,350 | €20,296 | +€9,946 | +96.1% |
| Remuneration and social security | 454/9 | €28,384 | €32,703 | +€4,319 | +15.2% |
| Other amounts payable | 47/48 | €11,638 | €8,003 | -€3,635 | -31.2% |
| Accrued charges and deferred income | 492/3 | €214 | €67 | -€147 | -68.6% |
| Remuneration, social security and pensions | 62 | €257,062 | €280,181 | +€23,119 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,538 | €33,173 | -€1,366 | -4.0% |
| Other operating charges | 640/8 | €992 | €507 | -€485 | -48.9% |
| Gross operating margin | 9900 | €304,739 | €347,513 | +€42,774 | +14.0% |
| Operating profit (loss) | 9901 | €12,147 | €33,652 | +€21,505 | +177% |
| Financial income | 75/76B | €475 | €646 | +€171 | +36.0% |
| Recurring financial income | 75 | €475 | €646 | +€171 | +36.0% |
| Financial charges | 65/66B | €6,757 | €5,242 | -€1,515 | -22.4% |
| Recurring financial charges | 65 | €6,757 | €5,242 | -€1,515 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €5,865 | €29,056 | +€23,191 | +395% |
| Income taxes | 67/77 | €222 | €229 | +€7 | +3.1% |
| Profit (loss) for the period | 9904 | €5,643 | €28,827 | +€23,185 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €5,643 | €28,827 | +€23,185 | +411% |
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 23 October 2026 via checked.be.