ROOSEVELT 212: 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.
ROOSEVELT 212
Largest movements
- Tangible fixed assets -€165,660
down €165,660 (-3.5%), from €4.7m to €4.5m
of which Land and buildings: -€168,781
- Receivables within one year +€113,219
up €113,219 (+9.5%), from €1.2m to €1.3m
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€6,003
down €6,003 (-4.9%), from €121,646 to €115,643
- Depreciation +€4,358
up €4,358 (+2.1%), from €204,533 to €208,890
- Financial income +€1,226
up €1,226 (+1.5%), from €81,994 to €83,219
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 | €5,934,711 | €5,906,214 | -€28,497 | -0.5% |
| Fixed assets | 21/28 | €4,689,788 | €4,524,128 | -€165,660 | -3.5% |
| Tangible fixed assets | 22/27 | €4,689,788 | €4,524,128 | -€165,660 | -3.5% |
| Land and buildings | 22 | €4,674,045 | €4,505,265 | -€168,781 | -3.6% |
| Plant, machinery and equipment | 23 | €14,004 | €18,043 | +€4,039 | +28.8% |
| Furniture and vehicles | 24 | €1,739 | €821 | -€918 | -52.8% |
| Current assets | 29/58 | €1,244,923 | €1,382,086 | +€137,163 | +11.0% |
| Amounts receivable within one year | 40/41 | €1,194,713 | €1,307,932 | +€113,219 | +9.5% |
| Other amounts receivable | 41 | €1,194,713 | €1,307,932 | +€113,219 | +9.5% |
| Cash at bank and in hand | 54/58 | €44,771 | €64,880 | +€20,109 | +44.9% |
| Deferred charges and accrued income | 490/1 | €5,439 | €9,274 | +€3,835 | +70.5% |
| Total equity and liabilities | 10/49 | €5,934,711 | €5,906,214 | -€28,497 | -0.5% |
| Equity | 10/15 | €5,929,431 | €5,900,392 | -€29,040 | -0.5% |
| Contributions | 10/11 | €9,000,000 | €9,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,070,569 | -€3,099,608 | -€29,040 | -0.9% |
| Amounts payable | 17/49 | €5,280 | €5,822 | +€543 | +10.3% |
| Amounts payable within one year | 42/48 | €5,280 | €5,822 | +€543 | +10.3% |
| Trade debts | 44 | €5,280 | €5,822 | +€543 | +10.3% |
| Suppliers | 440/4 | €5,280 | €5,822 | +€543 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,533 | €208,890 | +€4,358 | +2.1% |
| Other operating charges | 640/8 | €18,433 | €19,012 | +€579 | +3.1% |
| Gross operating margin | 9900 | €121,646 | €115,643 | -€6,003 | -4.9% |
| Operating profit (loss) | 9901 | -€101,320 | -€112,259 | -€10,939 | -10.8% |
| Financial income | 75/76B | €81,994 | €83,219 | +€1,226 | +1.5% |
| Recurring financial income | 75 | €81,994 | €83,219 | +€1,226 | +1.5% |
| Financial charges | 65/66B | €115 | -€0 | -€115 | |
| Recurring financial charges | 65 | €115 | -€0 | -€115 | |
| Profit (loss) for the period before taxes | 9903 | -€19,441 | -€29,040 | -€9,599 | -49.4% |
| Profit (loss) for the period | 9904 | -€19,441 | -€29,040 | -€9,599 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,441 | -€29,040 | -€9,599 | -49.4% |
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 22 October 2026 via checked.be.