ROSBEEK HOLDING: 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.
ROSBEEK HOLDING
Largest movements
- Receivables within one year -€226,258
down €226,258 (-33.6%), from €672,883 to €446,626
- Cash +€28,623
up €28,623 (+7.9%), from €362,774 to €391,397
mainly Receivables within one year (+€226,258) and Depreciation (+€19,519)
- Current investments +€26,515
up €26,515 (+9.7%), from €272,094 to €298,608
- Tangible fixed assets -€19,519
down €19,519 (-46.9%), from €41,629 to €22,110
- Reserves -€171,189
down €171,189 (-12.9%), from €1.3m to €1.2m
- Tax, wage and social debts -€17,913
down €17,913 (-99.4%), from €18,020 to €108
- Financial income -€221,837
down €221,837 (-92.8%), from €239,062 to €17,225
- Taxes -€18,676
down €18,676 (-82.3%), from €22,705 to €4,029
- Gross operating margin +€7,978
up €7,978 (+85.0%), from €9,387 to €17,365
- Other operating charges +€1,442
up €1,442 (+236%), from €611 to €2,053
- Depreciation +€798
up €798 (+4.3%), from €18,721 to €19,519
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,370,008 | €1,178,742 | -€191,266 | -14.0% |
| Fixed assets | 21/28 | €59,629 | €40,110 | -€19,519 | -32.7% |
| Tangible fixed assets | 22/27 | €41,629 | €22,110 | -€19,519 | -46.9% |
| Furniture and vehicles | 24 | €41,629 | €22,110 | -€19,519 | -46.9% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €1,310,379 | €1,138,632 | -€171,747 | -13.1% |
| Amounts receivable within one year | 40/41 | €672,883 | €446,626 | -€226,258 | -33.6% |
| Other amounts receivable | 41 | €672,883 | €446,626 | -€226,258 | -33.6% |
| Current investments | 50/53 | €272,094 | €298,608 | +€26,515 | +9.7% |
| Cash at bank and in hand | 54/58 | €362,774 | €391,397 | +€28,623 | +7.9% |
| Deferred charges and accrued income | 490/1 | €2,628 | €2,001 | -€627 | -23.9% |
| Total equity and liabilities | 10/49 | €1,370,008 | €1,178,742 | -€191,266 | -14.0% |
| Equity | 10/15 | €1,344,485 | €1,173,296 | -€171,189 | -12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,325,885 | €1,154,696 | -€171,189 | -12.9% |
| Distributable reserves | 133 | €1,325,885 | €1,154,696 | -€171,189 | -12.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,523 | €5,446 | -€20,077 | -78.7% |
| Amounts payable within one year | 42/48 | €25,523 | €5,446 | -€20,077 | -78.7% |
| Trade debts | 44 | €979 | €1,177 | +€199 | +20.3% |
| Suppliers | 440/4 | €979 | €1,177 | +€199 | +20.3% |
| Taxes, remuneration and social security | 45 | €18,020 | €108 | -€17,913 | -99.4% |
| Taxes | 450/3 | €18,020 | €108 | -€17,913 | -99.4% |
| Other amounts payable | 47/48 | €6,524 | €4,161 | -€2,363 | -36.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,721 | €19,519 | +€798 | +4.3% |
| Other operating charges | 640/8 | €611 | €2,053 | +€1,442 | +236% |
| Gross operating margin | 9900 | €9,387 | €17,365 | +€7,978 | +85.0% |
| Operating profit (loss) | 9901 | -€9,945 | -€4,207 | +€5,738 | +57.7% |
| Financial income | 75/76B | €239,062 | €17,225 | -€221,837 | -92.8% |
| Recurring financial income | 75 | €239,062 | €17,225 | -€221,837 | -92.8% |
| Financial charges | 65/66B | €2,242 | €1,473 | -€769 | -34.3% |
| Recurring financial charges | 65 | €2,242 | €1,473 | -€769 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €226,874 | €11,545 | -€215,329 | -94.9% |
| Income taxes | 67/77 | €22,705 | €4,029 | -€18,676 | -82.3% |
| Profit (loss) for the period | 9904 | €204,169 | €7,516 | -€196,653 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €204,169 | €7,516 | -€196,653 | -96.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.