ROOSJEN: what changed
Two fiscal 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.
ROOSJEN
Largest movements
- Receivables within one year -€625,250
down €625,250 (-26.4%), from €2.4m to €1.7m
of which Trade receivables: -€664,730
- Receivables after one year +€369,029
up €369,029 (+134.7%), from €274,032 to €643,061
- Cash +€184,336
up €184,336 (+73.3%), from €251,487 to €435,822
mainly Net result for the year (+€742,981) and Receivables within one year (+€625,250)
- Tangible fixed assets -€74,733
down €74,733 (-10.9%), from €686,397 to €611,664
of which Land and buildings: -€45,727
- Trade debts -€559,334
down €559,334 (-33.0%), from €1.7m to €1.1m
- Other debts +€191,959
up €191,959 (+49.0%), from €391,365 to €583,324
- Reserves +€159,656
up €159,656 (+18.0%), from €887,749 to €1.0m
of which Distributable reserves: +€159,656
- Tax, wage and social debts +€68,644
up €68,644 (+26.1%), from €263,424 to €332,068
of which Taxes: +€57,133
- Gross operating margin +€453,291
up €453,291 (+30.7%), from €1.5m to €1.9m
- Taxes +€113,981
up €113,981 (+89.3%), from €127,601 to €241,581
- Staff costs +€23,009
up €23,009 (+3.1%), from €735,807 to €758,816
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.
Cash bridge derived
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 | €3,946,458 | €3,767,417 | -€179,041 | -4.5% |
| Fixed assets | 21/28 | €698,840 | €625,494 | -€73,345 | -10.5% |
| Intangible fixed assets | 21 | €12,443 | €13,830 | +€1,387 | +11.1% |
| Tangible fixed assets | 22/27 | €686,397 | €611,664 | -€74,733 | -10.9% |
| Land and buildings | 22 | €305,213 | €259,486 | -€45,727 | -15.0% |
| Plant, machinery and equipment | 23 | €162,693 | €135,977 | -€26,716 | -16.4% |
| Furniture and vehicles | 24 | €202,587 | €202,649 | +€62 | 0.0% |
| Other tangible fixed assets | 26 | €15,904 | €13,553 | -€2,351 | -14.8% |
| Current assets | 29/58 | €3,247,618 | €3,141,923 | -€105,695 | -3.3% |
| Amounts receivable after more than one year | 29 | €274,032 | €643,061 | +€369,029 | +134.7% |
| Other amounts receivable | 291 | €274,032 | €643,061 | +€369,029 | +134.7% |
| Stocks and contracts in progress | 3 | €297,894 | €276,931 | -€20,963 | -7.0% |
| Stocks | 30/36 | €297,894 | €276,931 | -€20,963 | -7.0% |
| Amounts receivable within one year | 40/41 | €2,372,265 | €1,747,014 | -€625,250 | -26.4% |
| Trade receivables | 40 | €2,017,486 | €1,352,756 | -€664,730 | -32.9% |
| Other amounts receivable | 41 | €354,779 | €394,259 | +€39,480 | +11.1% |
| Cash at bank and in hand | 54/58 | €251,487 | €435,822 | +€184,336 | +73.3% |
| Deferred charges and accrued income | 490/1 | €51,940 | €39,094 | -€12,846 | -24.7% |
| Total equity and liabilities | 10/49 | €3,946,458 | €3,767,417 | -€179,041 | -4.5% |
| Equity | 10/15 | €949,749 | €1,109,405 | +€159,656 | +16.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €887,749 | €1,047,405 | +€159,656 | +18.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,070 | €5,070 | = | 0.0% |
| Distributable reserves | 133 | €876,479 | €1,036,135 | +€159,656 | +18.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,996,709 | €2,658,012 | -€338,697 | -11.3% |
| Amounts payable after more than one year | 17 | €471,238 | €448,390 | -€22,848 | -4.8% |
| Financial debts | 170/4 | €471,238 | €448,390 | -€22,848 | -4.8% |
| Amounts payable within one year | 42/48 | €2,494,087 | €2,198,462 | -€295,626 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €144,069 | €147,174 | +€3,105 | +2.2% |
| Financial debts | 43 | €2,083 | €2,083 | = | 0.0% |
| Credit institutions | 430/8 | €2,083 | €2,083 | = | 0.0% |
| Trade debts | 44 | €1,693,146 | €1,133,812 | -€559,334 | -33.0% |
| Suppliers | 440/4 | €1,693,146 | €1,133,812 | -€559,334 | -33.0% |
| Taxes, remuneration and social security | 45 | €263,424 | €332,068 | +€68,644 | +26.1% |
| Taxes | 450/3 | €184,219 | €241,352 | +€57,133 | +31.0% |
| Remuneration and social security | 454/9 | €79,205 | €90,716 | +€11,511 | +14.5% |
| Other amounts payable | 47/48 | €391,365 | €583,324 | +€191,959 | +49.0% |
| Accrued charges and deferred income | 492/3 | €31,384 | €11,160 | -€20,223 | -64.4% |
| Non-recurring operating income | 76A | €331 | €413 | +€83 | +25.0% |
| Remuneration, social security and pensions | 62 | €735,807 | €758,816 | +€23,009 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,624 | €146,306 | +€12,682 | +9.5% |
| Other operating charges | 640/8 | €58,673 | €59,473 | +€800 | +1.4% |
| Gross operating margin | 9900 | €1,475,761 | €1,929,052 | +€453,291 | +30.7% |
| Operating profit (loss) | 9901 | €547,657 | €964,457 | +€416,800 | +76.1% |
| Financial income | 75/76B | €33,002 | €44,948 | +€11,946 | +36.2% |
| Recurring financial income | 75 | €33,002 | €44,948 | +€11,946 | +36.2% |
| Financial charges | 65/66B | €35,395 | €24,843 | -€10,552 | -29.8% |
| Recurring financial charges | 65 | €35,395 | €24,843 | -€10,552 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €545,264 | €984,562 | +€439,298 | +80.6% |
| Income taxes | 67/77 | €127,601 | €241,581 | +€113,981 | +89.3% |
| Profit (loss) for the period | 9904 | €417,664 | €742,981 | +€325,317 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €417,664 | €742,981 | +€325,317 | +77.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.