ROSE CONSTRUCTION: 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.
ROSE CONSTRUCTION
Largest movements
- Stocks and contracts +€117,192
up €117,192 (+19.9%), from €589,992 to €707,184
- Cash -€71,384
down €71,384 (-78.9%), from €90,504 to €19,120
mainly Debts after one year (-€150,000) and Stocks and contracts (-€117,192)
- Current portion of long-term debt +€200,000
new in 2025: €200,000
- Debts after one year -€150,000
down €150,000 (-25.0%), from €600,000 to €450,000
- Profit (loss) carried forward -€28,091
down €28,091 (-33.9%), from -€82,875 to -€110,966
- Accrued charges and deferred income +€17,470
new in 2025: €17,470
- Financial charges +€25,421
up €25,421 (+15502.4%), from €164 to €25,585
- Gross operating margin +€675
up €675 (+27.7%), from -€2,434 to -€1,759
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.
Cash bridge derived
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 | €683,674 | €728,027 | +€44,352 | +6.5% |
| Current assets | 29/58 | €683,674 | €728,027 | +€44,352 | +6.5% |
| Stocks and contracts in progress | 3 | €589,992 | €707,184 | +€117,192 | +19.9% |
| Stocks | 30/36 | €589,992 | €707,184 | +€117,192 | +19.9% |
| Amounts receivable within one year | 40/41 | €3,178 | €1,723 | -€1,456 | -45.8% |
| Other amounts receivable | 41 | €3,178 | €1,723 | -€1,456 | -45.8% |
| Cash at bank and in hand | 54/58 | €90,504 | €19,120 | -€71,384 | -78.9% |
| Total equity and liabilities | 10/49 | €683,674 | €728,027 | +€44,352 | +6.5% |
| Equity | 10/15 | €82,125 | €54,034 | -€28,091 | -34.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,875 | -€110,966 | -€28,091 | -33.9% |
| Amounts payable | 17/49 | €601,549 | €673,993 | +€72,444 | +12.0% |
| Amounts payable after more than one year | 17 | €600,000 | €450,000 | -€150,000 | -25.0% |
| Financial debts | 170/4 | €600,000 | €450,000 | -€150,000 | -25.0% |
| Amounts payable within one year | 42/48 | €1,549 | €206,523 | +€204,973 | +13229.0% |
| Current portion of amounts payable after more than one year | 42 | - | €200,000 | +€200,000 | |
| Trade debts | 44 | €0 | €4,973 | +€4,973 | |
| Suppliers | 440/4 | €0 | €4,973 | +€4,973 | |
| Other amounts payable | 47/48 | €1,549 | €1,549 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €17,470 | +€17,470 | |
| Other operating charges | 640/8 | €755 | €747 | -€8 | -1.1% |
| Gross operating margin | 9900 | -€2,434 | -€1,759 | +€675 | +27.7% |
| Operating profit (loss) | 9901 | -€3,189 | -€2,506 | +€683 | +21.4% |
| Financial charges | 65/66B | €164 | €25,585 | +€25,421 | +15502.4% |
| Recurring financial charges | 65 | €164 | €25,585 | +€25,421 | +15502.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,353 | -€28,091 | -€24,738 | -737.7% |
| Profit (loss) for the period | 9904 | -€3,353 | -€28,091 | -€24,738 | -737.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,353 | -€28,091 | -€24,738 | -737.7% |
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 12 October 2026 via checked.be.