ROOSENS MANAGEMENT SERVICES: what changed
ROOSENS MANAGEMENT SERVICES
Largest movements
- Current investments -€42,922
down €42,922 (-23.7%), from €180,874 to €137,952
- Tangible fixed assets -€17,352
down €17,352 (-75.5%), from €22,968 to €5,616
- Cash +€11,992
up €11,992 (+18.0%), from €66,557 to €78,549
mainly Net result for the year (+€134,743) and Current investments (+€42,922)
- Provisions -€186,219
no longer reported in 2025 (was €186,219)
- Reserves +€113,039
up €113,039 (+533%), from €21,224 to €134,263
of which Distributable reserves: +€113,039
- Profit (loss) carried forward +€21,703
no longer reported in 2025 (was -€21,703)
- Tax, wage and social debts +€6,300
new in 2025: €6,300
- Trade debts -€3,625
down €3,625 (-86.2%), from €4,205 to €580
- Gross operating margin +€170,904
up €170,904 (+770%), from €22,185 to €193,089
- Taxes +€47,344
up €47,344 (+11,326%), from €418 to €47,762
- Financial income +€8,319
up €8,319 (+377%), from €2,208 to €10,527
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 | €282,006 | €231,838 | -€50,168 | -17.8% |
| Fixed assets | 21/28 | €22,968 | €5,616 | -€17,352 | -75.5% |
| Tangible fixed assets | 22/27 | €22,968 | €5,616 | -€17,352 | -75.5% |
| Land and buildings | 22 | €22,968 | €5,616 | -€17,352 | -75.5% |
| Current assets | 29/58 | €259,038 | €226,223 | -€32,816 | -12.7% |
| Amounts receivable within one year | 40/41 | €11,607 | €9,722 | -€1,886 | -16.2% |
| Trade receivables | 40 | €1,263 | €2,698 | +€1,435 | +114% |
| Other amounts receivable | 41 | €10,344 | €7,024 | -€3,321 | -32.1% |
| Current investments | 50/53 | €180,874 | €137,952 | -€42,922 | -23.7% |
| Cash at bank and in hand | 54/58 | €66,557 | €78,549 | +€11,992 | +18.0% |
| Total equity and liabilities | 10/49 | €282,006 | €231,838 | -€50,168 | -17.8% |
| Equity | 10/15 | €88,121 | €222,863 | +€134,743 | +153% |
| Contributions | 10/11 | €88,600 | €88,600 | = | 0.0% |
| Reserves | 13 | €21,224 | €134,263 | +€113,039 | +533% |
| Non-distributable reserves | 130/1 | €2,474 | €2,474 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,474 | €2,474 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | - | €113,039 | +€113,039 | |
| Profit (loss) carried forward | 14 | -€21,703 | - | +€21,703 | |
| Provisions and deferred taxes | 16 | €186,219 | - | -€186,219 | |
| Provisions for liabilities and charges | 160/5 | €186,219 | - | -€186,219 | |
| Pensions and similar obligations | 160 | €186,219 | - | -€186,219 | |
| Amounts payable | 17/49 | €7,667 | €8,975 | +€1,308 | +17.1% |
| Amounts payable within one year | 42/48 | €5,657 | €6,880 | +€1,223 | +21.6% |
| Trade debts | 44 | €4,205 | €580 | -€3,625 | -86.2% |
| Suppliers | 440/4 | €4,205 | €580 | -€3,625 | -86.2% |
| Advances received on contracts in progress | 46 | €1,452 | - | -€1,452 | |
| Taxes, remuneration and social security | 45 | - | €6,300 | +€6,300 | |
| Taxes | 450/3 | - | €6,300 | +€6,300 | |
| Accrued charges and deferred income | 492/3 | €2,010 | €2,095 | +€85 | +4.2% |
| Non-recurring operating income | 76A | - | €186,219 | +€186,219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,440 | €17,352 | -€88 | -0.5% |
| Other operating charges | 640/8 | €2,257 | €2,312 | +€54 | +2.4% |
| Gross operating margin | 9900 | €22,185 | €193,089 | +€170,904 | +770% |
| Operating profit (loss) | 9901 | €2,487 | €173,425 | +€170,938 | +6,872% |
| Financial income | 75/76B | €2,208 | €10,527 | +€8,319 | +377% |
| Recurring financial income | 75 | €2,208 | €10,527 | +€8,319 | +377% |
| Financial charges | 65/66B | €441 | €1,448 | +€1,007 | +228% |
| Recurring financial charges | 65 | €441 | €1,448 | +€1,007 | +228% |
| Profit (loss) for the period before taxes | 9903 | €4,255 | €182,504 | +€178,250 | +4,190% |
| Income taxes | 67/77 | €418 | €47,762 | +€47,344 | +11,326% |
| Profit (loss) for the period | 9904 | €3,837 | €134,743 | +€130,906 | +3,412% |
| Profit (loss) for the period to be appropriated | 9905 | €3,837 | €134,743 | +€130,906 | +3,412% |
Next steps
Calculation and sources
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 2 November 2026 via checked.be.