ROOZE CORENTIN: 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.
ROOZE CORENTIN
Largest movements
- Cash +€49,812
up €49,812 (+314%), from €15,852 to €65,664
mainly Net result for the year (+€45,942) and Depreciation (+€25,433)
- Tangible fixed assets -€12,011
down €12,011 (-2.7%), from €452,395 to €440,384
of which Furniture and vehicles: -€13,900
- Reserves +€45,942
up €45,942 (+37.2%), from €123,623 to €169,565
- Debts after one year -€22,724
down €22,724 (-8.1%), from €278,842 to €256,118
- Other debts +€12,949
up €12,949 (+35.7%), from €36,253 to €49,202
- Depreciation -€51,176
down €51,176 (-66.8%), from €76,609 to €25,433
- Taxes +€10,704
up €10,704 (+148%), from €7,222 to €17,926
- Financial charges +€8,608
up €8,608 (+138%), from €6,243 to €14,851
- Gross operating margin -€3,554
down €3,554 (-3.2%), from €110,383 to €106,830
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 | €473,025 | €510,982 | +€37,957 | +8.0% |
| Fixed assets | 21/28 | €452,395 | €440,384 | -€12,011 | -2.7% |
| Tangible fixed assets | 22/27 | €452,395 | €440,384 | -€12,011 | -2.7% |
| Land and buildings | 22 | €395,466 | €397,355 | +€1,889 | +0.5% |
| Furniture and vehicles | 24 | €56,929 | €43,029 | -€13,900 | -24.4% |
| Current assets | 29/58 | €20,630 | €70,598 | +€49,968 | +242% |
| Amounts receivable within one year | 40/41 | €4,778 | €4,778 | = | 0.0% |
| Other amounts receivable | 41 | €4,778 | €4,778 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,852 | €65,664 | +€49,812 | +314% |
| Deferred charges and accrued income | 490/1 | - | €156 | +€156 | |
| Total equity and liabilities | 10/49 | €473,025 | €510,982 | +€37,957 | +8.0% |
| Equity | 10/15 | €128,623 | €174,565 | +€45,942 | +35.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €123,623 | €169,565 | +€45,942 | +37.2% |
| Distributable reserves | 133 | €123,623 | €169,565 | +€45,942 | +37.2% |
| Amounts payable | 17/49 | €344,402 | €336,417 | -€7,986 | -2.3% |
| Amounts payable after more than one year | 17 | €278,842 | €256,118 | -€22,724 | -8.1% |
| Financial debts | 170/4 | €278,842 | €256,118 | -€22,724 | -8.1% |
| Amounts payable within one year | 42/48 | €65,560 | €80,299 | +€14,739 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €21,868 | €22,724 | +€856 | +3.9% |
| Trade debts | 44 | €254 | €561 | +€307 | +121% |
| Suppliers | 440/4 | €254 | €561 | +€307 | +121% |
| Taxes, remuneration and social security | 45 | €7,184 | €7,811 | +€627 | +8.7% |
| Taxes | 450/3 | €7,184 | €7,811 | +€627 | +8.7% |
| Other amounts payable | 47/48 | €36,253 | €49,202 | +€12,949 | +35.7% |
| Non-recurring operating income | 76A | €9,608 | - | -€9,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,609 | €25,433 | -€51,176 | -66.8% |
| Other operating charges | 640/8 | €2,614 | €2,747 | +€133 | +5.1% |
| Gross operating margin | 9900 | €110,383 | €106,830 | -€3,554 | -3.2% |
| Operating profit (loss) | 9901 | €31,160 | €78,649 | +€47,490 | +152% |
| Financial income | 75/76B | €4 | €69 | +€65 | +1,627% |
| Recurring financial income | 75 | €4 | €69 | +€65 | +1,627% |
| Financial charges | 65/66B | €6,243 | €14,851 | +€8,608 | +138% |
| Recurring financial charges | 65 | €6,243 | €14,851 | +€8,608 | +138% |
| Profit (loss) for the period before taxes | 9903 | €24,921 | €63,868 | +€38,947 | +156% |
| Income taxes | 67/77 | €7,222 | €17,926 | +€10,704 | +148% |
| Profit (loss) for the period | 9904 | €17,699 | €45,942 | +€28,244 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €17,699 | €45,942 | +€28,244 | +160% |
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 19 October 2026 via checked.be.