Ros Beiaardcomité: 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.
Ros Beiaardcomité
Largest movements
- Cash +€31,542
up €31,542 (+26.1%), from €120,866 to €152,408
mainly Net result for the year (+€71,933) and Accrued charges and deferred income (+€15,000)
- Deferred charges and accrued income +€14,596
up €14,596 (+3,615%), from €404 to €15,000
- Receivables within one year -€11,807
down €11,807 (-77.0%), from €15,325 to €3,518
of which Trade receivables: -€11,810
- Profit (loss) carried forward +€71,932
up €71,932, from -€29,017 to €42,915
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Accrued charges and deferred income +€15,000
up €15,000 (+25.0%), from €60,000 to €75,000
- Trade debts -€3,564
no longer reported in 2025 (was €3,564)
- Purchases and services +€285,115
new in 2025: €285,115
- Turnover +€64,181
new in 2025: €64,181
- Other operating charges -€30,717
down €30,717 (-99.8%), from €30,767 to €50
- Gross operating margin +€28,429
up €28,429 (+66.0%), from €43,086 to €71,515
- Financial income +€736
up €736 (+361%), from €204 to €940
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 | €203,041 | €237,024 | +€33,983 | +16.7% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1 | €1 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €203,040 | €237,023 | +€33,983 | +16.7% |
| Stocks and contracts in progress | 3 | €66,447 | €66,097 | -€350 | -0.5% |
| Stocks | 30/36 | €66,447 | €66,097 | -€350 | -0.5% |
| Amounts receivable within one year | 40/41 | €15,325 | €3,518 | -€11,807 | -77.0% |
| Trade receivables | 40 | €15,318 | €3,508 | -€11,810 | -77.1% |
| Other amounts receivable | 41 | €6 | €10 | +€4 | +62.6% |
| Cash at bank and in hand | 54/58 | €120,866 | €152,408 | +€31,542 | +26.1% |
| Deferred charges and accrued income | 490/1 | €404 | €15,000 | +€14,596 | +3,615% |
| Total equity and liabilities | 10/49 | €203,041 | €237,024 | +€33,983 | +16.7% |
| Equity | 10/15 | €88,614 | €160,546 | +€71,932 | +81.2% |
| Contributions | 10/11 | €117,631 | €117,631 | = | 0.0% |
| Capital | 10 | €117,631 | €117,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,017 | €42,915 | +€71,932 | |
| Amounts payable | 17/49 | €114,428 | €76,478 | -€37,950 | -33.2% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €4,428 | €1,478 | -€2,950 | -66.6% |
| Trade debts | 44 | €3,564 | - | -€3,564 | |
| Suppliers | 440/4 | €3,564 | - | -€3,564 | |
| Taxes, remuneration and social security | 45 | €864 | €1,478 | +€614 | +71.0% |
| Taxes | 450/3 | €864 | €1,478 | +€614 | +71.0% |
| Accrued charges and deferred income | 492/3 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Turnover | 70 | - | €64,181 | +€64,181 | |
| Non-recurring operating income | 76A | - | €50,000 | +€50,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €285,115 | +€285,115 | |
| Other operating charges | 640/8 | €30,767 | €50 | -€30,717 | -99.8% |
| Gross operating margin | 9900 | €43,086 | €71,515 | +€28,429 | +66.0% |
| Operating profit (loss) | 9901 | €12,319 | €71,465 | +€59,146 | +480% |
| Financial income | 75/76B | €204 | €940 | +€736 | +361% |
| Recurring financial income | 75 | €204 | €940 | +€736 | +361% |
| Financial charges | 65/66B | €288 | €196 | -€92 | -31.9% |
| Recurring financial charges | 65 | €288 | €196 | -€92 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €12,235 | €72,209 | +€59,974 | +490% |
| Income taxes | 67/77 | €61 | €276 | +€215 | +352% |
| Profit (loss) for the period | 9904 | €12,174 | €71,933 | +€59,759 | +491% |
| Profit (loss) for the period to be appropriated | 9905 | €12,174 | €71,933 | +€59,759 | +491% |
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 17 October 2026 via checked.be.