Rooslien Desmet: 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.
Rooslien Desmet
Largest movements
- Tangible fixed assets -€4,487
down €4,487 (-36.5%), from €12,300 to €7,812
of which Furniture and vehicles: -€4,079
- Cash +€3,569
up €3,569 (+93.3%), from €3,825 to €7,394
mainly Net result for the year (+€8,511) and Depreciation (+€4,487)
- Receivables within one year +€2,487
up €2,487 (+25.5%), from €9,762 to €12,249
- Deferred charges and accrued income -€495
down €495 (-63.5%), from €780 to €285
- Reserves +€8,511
up €8,511 (+80.5%), from €10,571 to €19,082
- Debts after one year -€3,874
no longer reported in 2025 (was €3,874)
- Trade debts -€2,114
down €2,114 (-99.2%), from €2,131 to €17
- Tax, wage and social debts -€1,532
down €1,532 (-46.4%), from €3,299 to €1,767
of which Remuneration and social security: -€1,663
- Gross operating margin +€23,359
up €23,359, from -€8,381 to €14,978
- Taxes +€1,493
up €1,493 (+1,188%), from €126 to €1,618
- Depreciation -€170
down €170 (-3.7%), from €4,657 to €4,487
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 | €26,667 | €27,740 | +€1,073 | +4.0% |
| Fixed assets | 21/28 | €12,300 | €7,812 | -€4,487 | -36.5% |
| Tangible fixed assets | 22/27 | €12,300 | €7,812 | -€4,487 | -36.5% |
| Plant, machinery and equipment | 23 | €572 | €164 | -€408 | -71.4% |
| Furniture and vehicles | 24 | €11,728 | €7,649 | -€4,079 | -34.8% |
| Current assets | 29/58 | €14,367 | €19,928 | +€5,561 | +38.7% |
| Amounts receivable within one year | 40/41 | €9,762 | €12,249 | +€2,487 | +25.5% |
| Other amounts receivable | 41 | €9,762 | €12,249 | +€2,487 | +25.5% |
| Cash at bank and in hand | 54/58 | €3,825 | €7,394 | +€3,569 | +93.3% |
| Deferred charges and accrued income | 490/1 | €780 | €285 | -€495 | -63.5% |
| Total equity and liabilities | 10/49 | €26,667 | €27,740 | +€1,073 | +4.0% |
| Equity | 10/15 | €13,571 | €22,082 | +€8,511 | +62.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,571 | €19,082 | +€8,511 | +80.5% |
| Distributable reserves | 133 | €10,571 | €19,082 | +€8,511 | +80.5% |
| Amounts payable | 17/49 | €13,095 | €5,658 | -€7,437 | -56.8% |
| Amounts payable after more than one year | 17 | €3,874 | - | -€3,874 | |
| Financial debts | 170/4 | €3,874 | - | -€3,874 | |
| Amounts payable within one year | 42/48 | €9,221 | €5,658 | -€3,563 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €3,790 | €3,874 | +€84 | +2.2% |
| Trade debts | 44 | €2,131 | €17 | -€2,114 | -99.2% |
| Suppliers | 440/4 | €2,131 | €17 | -€2,114 | -99.2% |
| Taxes, remuneration and social security | 45 | €3,299 | €1,767 | -€1,532 | -46.4% |
| Taxes | 450/3 | €1,637 | €1,767 | +€130 | +8.0% |
| Remuneration and social security | 454/9 | €1,663 | - | -€1,663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,657 | €4,487 | -€170 | -3.7% |
| Other operating charges | 640/8 | €813 | €772 | -€41 | -5.1% |
| Gross operating margin | 9900 | -€8,381 | €14,978 | +€23,359 | |
| Operating profit (loss) | 9901 | -€13,851 | €9,720 | +€23,570 | |
| Financial income | 75/76B | €552 | €698 | +€146 | +26.5% |
| Recurring financial income | 75 | €552 | €698 | +€146 | +26.5% |
| Financial charges | 65/66B | €426 | €289 | -€137 | -32.2% |
| Recurring financial charges | 65 | €426 | €289 | -€137 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,725 | €10,129 | +€23,854 | |
| Income taxes | 67/77 | €126 | €1,618 | +€1,493 | +1,188% |
| Profit (loss) for the period | 9904 | -€13,850 | €8,511 | +€22,361 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,850 | €8,511 | +€22,361 |
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 25 October 2026 via checked.be.