ROOSENS MANAGEMENT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
ROOSENS MANAGEMENT
Largest movements
- Tangible fixed assets -€12,366
down €12,366 (-27.1%), from €45,688 to €33,322
- Receivables within one year -€9,959
down €9,959 (-10.6%), from €93,731 to €83,772
- Cash +€6,371
up €6,371 (+409%), from €1,559 to €7,930
mainly Net result for the year (+€21,112) and Depreciation (+€12,366)
- Reserves +€21,112
up €21,112 (+6.8%), from €309,697 to €330,808
- Other debts -€19,907
down €19,907 (-46.5%), from €42,857 to €22,950
- Debts after one year -€12,349
down €12,349 (-34.9%), from €35,338 to €22,989
- Current portion of long-term debt -€9,459
down €9,459 (-43.4%), from €21,808 to €12,349
- Tax, wage and social debts +€4,974
new in 2025: €4,974
- Gross operating margin +€16,358
up €16,358 (+46.3%), from €35,303 to €51,661
- Taxes +€5,663
up €5,663 (+60.8%), from €9,311 to €14,974
- Financial charges -€1,247
down €1,247 (-36.9%), from €3,379 to €2,132
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,543 | €406,593 | -€15,949 | -3.8% |
| Fixed assets | 21/28 | €327,158 | €314,792 | -€12,366 | -3.8% |
| Tangible fixed assets | 22/27 | €45,688 | €33,322 | -€12,366 | -27.1% |
| Furniture and vehicles | 24 | €45,688 | €33,322 | -€12,366 | -27.1% |
| Financial fixed assets | 28 | €281,470 | €281,470 | = | 0.0% |
| Current assets | 29/58 | €95,385 | €91,801 | -€3,584 | -3.8% |
| Amounts receivable within one year | 40/41 | €93,731 | €83,772 | -€9,959 | -10.6% |
| Other amounts receivable | 41 | €93,731 | €83,772 | -€9,959 | -10.6% |
| Cash at bank and in hand | 54/58 | €1,559 | €7,930 | +€6,371 | +409% |
| Deferred charges and accrued income | 490/1 | €95 | €99 | +€5 | +4.8% |
| Total equity and liabilities | 10/49 | €422,543 | €406,593 | -€15,949 | -3.8% |
| Equity | 10/15 | €322,097 | €343,208 | +€21,112 | +6.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €309,697 | €330,808 | +€21,112 | +6.8% |
| Distributable reserves | 133 | €309,697 | €330,808 | +€21,112 | +6.8% |
| Amounts payable | 17/49 | €100,446 | €63,385 | -€37,061 | -36.9% |
| Amounts payable after more than one year | 17 | €35,338 | €22,989 | -€12,349 | -34.9% |
| Financial debts | 170/4 | €35,338 | €22,989 | -€12,349 | -34.9% |
| Amounts payable within one year | 42/48 | €65,108 | €40,396 | -€24,712 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €21,808 | €12,349 | -€9,459 | -43.4% |
| Trade debts | 44 | €443 | €123 | -€320 | -72.1% |
| Suppliers | 440/4 | €443 | €123 | -€320 | -72.1% |
| Taxes, remuneration and social security | 45 | - | €4,974 | +€4,974 | |
| Taxes | 450/3 | - | €4,974 | +€4,974 | |
| Other amounts payable | 47/48 | €42,857 | €22,950 | -€19,907 | -46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,369 | €12,366 | -€4 | 0.0% |
| Other operating charges | 640/8 | €1,123 | €1,078 | -€45 | -4.0% |
| Gross operating margin | 9900 | €35,303 | €51,661 | +€16,358 | +46.3% |
| Operating profit (loss) | 9901 | €21,810 | €38,218 | +€16,407 | +75.2% |
| Financial charges | 65/66B | €3,379 | €2,132 | -€1,247 | -36.9% |
| Recurring financial charges | 65 | €3,379 | €2,132 | -€1,247 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €18,431 | €36,085 | +€17,654 | +95.8% |
| Income taxes | 67/77 | €9,311 | €14,974 | +€5,663 | +60.8% |
| Profit (loss) for the period | 9904 | €9,120 | €21,112 | +€11,991 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €9,120 | €21,112 | +€11,991 | +131% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.