Roosevelt House: 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 House
Largest movements
- Receivables within one year -€1.3m
down €1.3m (-94.1%), from €1.4m to €83,696
- Current investments -€1.2m
down €1.2m (-12.1%), from €10.0m to €8.8m
- Cash -€243,336
down €243,336 (-84.5%), from €287,860 to €44,524
mainly Other debts (-€2.4m) and Tax, wage and social debts (-€333,567)
- Other debts -€2.4m
down €2.4m (-75.9%), from €3.1m to €750,678
- Tax, wage and social debts -€333,567
down €333,567 (-93.6%), from €356,224 to €22,656
- Trade debts -€330,144
down €330,144 (-40.4%), from €816,877 to €486,733
- Reserves +€230,373
up €230,373 (+4.1%), from €5.6m to €5.8m
of which Distributable reserves: +€230,373
- Gross operating margin -€6.1m
down €6.1m (-97.7%), from €6.3m to €140,843
- Taxes -€1.7m
down €1.7m (-99.1%), from €1.7m to €15,792
- Other operating charges -€535,343
no longer reported in 2025 (was €535,343)
- Financial income +€122,127
up €122,127 (+287%), from €42,508 to €164,635
- Financial charges -€84,393
down €84,393 (-62.0%), from €136,056 to €51,663
of which Non-recurring financial charges: -€124,500
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 | €11,733,163 | €8,922,876 | -€2.8m | -24.0% |
| Fixed assets | 21/28 | €17,650 | - | -€17,650 | |
| Tangible fixed assets | 22/27 | €17,650 | - | -€17,650 | |
| Furniture and vehicles | 24 | €17,650 | - | -€17,650 | |
| Current assets | 29/58 | €11,715,513 | €8,922,876 | -€2.8m | -23.8% |
| Amounts receivable within one year | 40/41 | €1,427,654 | €83,696 | -€1.3m | -94.1% |
| Other amounts receivable | 41 | €1,427,654 | €83,696 | -€1.3m | -94.1% |
| Current investments | 50/53 | €10,000,000 | €8,794,656 | -€1.2m | -12.1% |
| Cash at bank and in hand | 54/58 | €287,860 | €44,524 | -€243,336 | -84.5% |
| Total equity and liabilities | 10/49 | €11,733,163 | €8,922,876 | -€2.8m | -24.0% |
| Equity | 10/15 | €7,432,434 | €7,662,808 | +€230,373 | +3.1% |
| Contributions | 10/11 | €1,862,000 | €1,862,000 | = | 0.0% |
| Capital | 10 | €1,862,000 | €1,862,000 | = | 0.0% |
| Issued capital | 100 | €1,862,000 | €1,862,000 | = | 0.0% |
| Reserves | 13 | €5,570,434 | €5,800,808 | +€230,373 | +4.1% |
| Non-distributable reserves | 130/1 | €87,235 | €87,235 | = | 0.0% |
| Legal reserve | 130 | €87,235 | €87,235 | = | 0.0% |
| Distributable reserves | 133 | €5,483,199 | €5,713,573 | +€230,373 | +4.2% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Deferred taxes | 168 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €4,290,728 | €1,260,068 | -€3.0m | -70.6% |
| Amounts payable within one year | 42/48 | €4,290,728 | €1,260,068 | -€3.0m | -70.6% |
| Trade debts | 44 | €816,877 | €486,733 | -€330,144 | -40.4% |
| Suppliers | 440/4 | €816,877 | €486,733 | -€330,144 | -40.4% |
| Taxes, remuneration and social security | 45 | €356,224 | €22,656 | -€333,567 | -93.6% |
| Taxes | 450/3 | €356,224 | €22,656 | -€333,567 | -93.6% |
| Other amounts payable | 47/48 | €3,117,627 | €750,678 | -€2.4m | -75.9% |
| Non-recurring operating income | 76A | €2,220 | €72,448 | +€70,228 | +3,163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,487 | €17,650 | -€837 | -4.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€10,000 | -€10,000 | |
| Other operating charges | 640/8 | €535,343 | - | -€535,343 | |
| Non-recurring operating charges | 66A | €330,161 | - | -€330,161 | |
| Gross operating margin | 9900 | €6,258,752 | €140,843 | -€6.1m | -97.7% |
| Operating profit (loss) | 9901 | €5,374,761 | €133,193 | -€5.2m | -97.5% |
| Financial income | 75/76B | €42,508 | €164,635 | +€122,127 | +287% |
| Recurring financial income | 75 | €42,508 | €164,635 | +€122,127 | +287% |
| Financial charges | 65/66B | €136,056 | €51,663 | -€84,393 | -62.0% |
| Recurring financial charges | 65 | €11,556 | €51,663 | +€40,107 | +347% |
| Non-recurring financial charges | 66B | €124,500 | - | -€124,500 | |
| Profit (loss) for the period before taxes | 9903 | €5,281,213 | €246,166 | -€5.0m | -95.3% |
| Income taxes | 67/77 | €1,718,976 | €15,792 | -€1.7m | -99.1% |
| Profit (loss) for the period | 9904 | €3,562,237 | €230,373 | -€3.3m | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,562,237 | €230,373 | -€3.3m | -93.5% |
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.