ROSAL IMMO: 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.
ROSAL IMMO
Largest movements
- Tangible fixed assets -€11,110
down €11,110 (-4.2%), from €264,248 to €253,138
of which Leasing and similar rights: -€11,182
- Debts after one year -€17,008
down €17,008 (-12.8%), from €133,227 to €116,219
- Reserves +€3,870
up €3,870 (+27.1%), from €14,270 to €18,140
- Financial charges -€706
down €706 (-10.8%), from €6,553 to €5,848
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 | €269,105 | €258,017 | -€11,088 | -4.1% |
| Fixed assets | 21/28 | €264,248 | €253,138 | -€11,110 | -4.2% |
| Tangible fixed assets | 22/27 | €264,248 | €253,138 | -€11,110 | -4.2% |
| Land and buildings | 22 | €29,317 | €29,389 | +€72 | +0.2% |
| Leasing and similar rights | 25 | €234,931 | €223,749 | -€11,182 | -4.8% |
| Current assets | 29/58 | €4,857 | €4,879 | +€22 | +0.5% |
| Amounts receivable within one year | 40/41 | €1,230 | €1,127 | -€103 | -8.4% |
| Other amounts receivable | 41 | €1,230 | €1,127 | -€103 | -8.4% |
| Cash at bank and in hand | 54/58 | €1,970 | €2,078 | +€108 | +5.5% |
| Deferred charges and accrued income | 490/1 | €1,656 | €1,673 | +€17 | +1.0% |
| Total equity and liabilities | 10/49 | €269,105 | €258,017 | -€11,088 | -4.1% |
| Equity | 10/15 | €83,793 | €87,663 | +€3,870 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,270 | €18,140 | +€3,870 | +27.1% |
| Distributable reserves | 133 | €14,270 | €18,140 | +€3,870 | +27.1% |
| Profit (loss) carried forward | 14 | €50,922 | €50,922 | = | 0.0% |
| Amounts payable | 17/49 | €185,312 | €170,354 | -€14,958 | -8.1% |
| Amounts payable after more than one year | 17 | €133,227 | €116,219 | -€17,008 | -12.8% |
| Financial debts | 170/4 | €133,227 | €116,219 | -€17,008 | -12.8% |
| Amounts payable within one year | 42/48 | €52,085 | €54,135 | +€2,050 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €17,008 | €17,008 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €337 | €387 | +€50 | +14.9% |
| Taxes | 450/3 | €337 | €387 | +€50 | +14.9% |
| Other amounts payable | 47/48 | €34,740 | €36,740 | +€2,000 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,452 | €12,486 | +€34 | +0.3% |
| Other operating charges | 640/8 | €5,319 | €5,486 | +€168 | +3.2% |
| Gross operating margin | 9900 | €29,374 | €29,450 | +€76 | +0.3% |
| Operating profit (loss) | 9901 | €11,603 | €11,478 | -€126 | -1.1% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €6,553 | €5,848 | -€706 | -10.8% |
| Recurring financial charges | 65 | €6,553 | €5,848 | -€706 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €5,080 | €5,630 | +€550 | +10.8% |
| Income taxes | 67/77 | €1,712 | €1,760 | +€48 | +2.8% |
| Profit (loss) for the period | 9904 | €3,368 | €3,870 | +€502 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,368 | €3,870 | +€502 | +14.9% |
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 22 October 2026 via checked.be.