Roosens & Monteyne: 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 & Monteyne
Largest movements
- Cash +€1.7m
up €1.7m (+36.3%), from €4.6m to €6.2m
mainly Trade debts (+€1.4m) and Other debts (+€921,854)
- Receivables within one year +€132,175
up €132,175 (+68.6%), from €192,753 to €324,928
of which Trade receivables: +€114,246
- Intangible fixed assets -€117,700
down €117,700 (-14.0%), from €843,517 to €725,817
- Trade debts +€1.4m
up €1.4m (+37.8%), from €3.8m to €5.2m
- Other debts +€921,854
up €921,854 (+2,296%), from €40,146 to €962,000
- Profit (loss) carried forward -€648,830
down €648,830 (-99.9%), from €649,798 to €969
- Debts after one year -€117,377
down €117,377 (-15.7%), from €749,860 to €632,483
- Tax, wage and social debts +€90,992
up €90,992 (+16.6%), from €549,716 to €640,708
of which Remuneration and social security: +€75,891
- Gross operating margin +€29,555
up €29,555 (+4.2%), from €710,579 to €740,134
- Financial income +€19,958
up €19,958 (+216%), from €9,228 to €29,186
- Staff costs -€15,611
down €15,611 (-7.1%), from €221,013 to €205,402
- Other operating charges -€11,155
down €11,155 (-36.0%), from €30,953 to €19,798
- Taxes +€10,961
up €10,961 (+11.2%), from €97,552 to €108,513
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 | €5,883,121 | €7,551,688 | +€1.7m | +28.4% |
| Fixed assets | 21/28 | €854,481 | €735,044 | -€119,437 | -14.0% |
| Intangible fixed assets | 21 | €843,517 | €725,817 | -€117,700 | -14.0% |
| Tangible fixed assets | 22/27 | €10,965 | €9,227 | -€1,737 | -15.8% |
| Plant, machinery and equipment | 23 | €10,487 | €9,206 | -€1,281 | -12.2% |
| Furniture and vehicles | 24 | €478 | €22 | -€456 | -95.4% |
| Current assets | 29/58 | €5,028,640 | €6,816,644 | +€1.8m | +35.6% |
| Amounts receivable within one year | 40/41 | €192,753 | €324,928 | +€132,175 | +68.6% |
| Trade receivables | 40 | €180,931 | €295,177 | +€114,246 | +63.1% |
| Other amounts receivable | 41 | €11,822 | €29,751 | +€17,929 | +152% |
| Current investments | 50/53 | €270,000 | €270,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,565,886 | €6,221,716 | +€1.7m | +36.3% |
| Total equity and liabilities | 10/49 | €5,883,121 | €7,551,688 | +€1.7m | +28.4% |
| Equity | 10/15 | €669,798 | €20,969 | -€648,830 | -96.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €649,798 | €969 | -€648,830 | -99.9% |
| Amounts payable | 17/49 | €5,213,323 | €7,530,720 | +€2.3m | +44.5% |
| Amounts payable after more than one year | 17 | €749,860 | €632,483 | -€117,377 | -15.7% |
| Financial debts | 170/4 | €749,860 | €632,483 | -€117,377 | -15.7% |
| Amounts payable within one year | 42/48 | €4,463,462 | €6,898,236 | +€2.4m | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €116,997 | €117,377 | +€380 | +0.3% |
| Trade debts | 44 | €3,756,603 | €5,178,152 | +€1.4m | +37.8% |
| Suppliers | 440/4 | €3,756,603 | €5,178,152 | +€1.4m | +37.8% |
| Taxes, remuneration and social security | 45 | €549,716 | €640,708 | +€90,992 | +16.6% |
| Taxes | 450/3 | €66,549 | €81,649 | +€15,100 | +22.7% |
| Remuneration and social security | 454/9 | €483,168 | €559,059 | +€75,891 | +15.7% |
| Other amounts payable | 47/48 | €40,146 | €962,000 | +€921,854 | +2,296% |
| Remuneration, social security and pensions | 62 | €221,013 | €205,402 | -€15,611 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,409 | €119,437 | -€972 | -0.8% |
| Other operating charges | 640/8 | €30,953 | €19,798 | -€11,155 | -36.0% |
| Gross operating margin | 9900 | €710,579 | €740,134 | +€29,555 | +4.2% |
| Operating profit (loss) | 9901 | €338,204 | €395,497 | +€57,293 | +16.9% |
| Financial income | 75/76B | €9,228 | €29,186 | +€19,958 | +216% |
| Recurring financial income | 75 | €9,228 | €29,186 | +€19,958 | +216% |
| Financial charges | 65/66B | €4,180 | €2,999 | -€1,181 | -28.2% |
| Recurring financial charges | 65 | €4,180 | €2,999 | -€1,181 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €343,252 | €421,684 | +€78,431 | +22.8% |
| Income taxes | 67/77 | €97,552 | €108,513 | +€10,961 | +11.2% |
| Profit (loss) for the period | 9904 | €245,700 | €313,170 | +€67,470 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €245,700 | €313,170 | +€67,470 | +27.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.