ROSE DEVELOP: 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 DEVELOP
Largest movements
- Receivables within one year +€8,189
up €8,189 (+19.1%), from €42,781 to €50,970
of which Other amounts receivable: +€8,189
- Reserves +€3,687
up €3,687 (+19.5%), from €18,860 to €22,547
of which Distributable reserves: +€3,687
- Other debts +€3,430
up €3,430, from €0 to €3,430
- Trade debts +€1,300
up €1,300 (+11.5%), from €11,301 to €12,601
- Gross operating margin +€9,895
up €9,895, from -€4,875 to €5,020
- Financial charges +€1,349
up €1,349 (+554%), from €244 to €1,593
of which Financial charges: +€1,349
- Other operating charges -€457
down €457 (-100%), from €457 to €0
- Financial income -€405
down €405 (-100%), from €405 to €0
- Taxes +€109
up €109, from -€109 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,821 | €50,978 | +€8,157 | +19.1% |
| Current assets | 29/58 | €42,821 | €50,978 | +€8,157 | +19.1% |
| Amounts receivable within one year | 40/41 | €42,781 | €50,970 | +€8,189 | +19.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €42,781 | €50,970 | +€8,189 | +19.1% |
| Cash at bank and in hand | 54/58 | €40 | €8 | -€32 | -79.9% |
| Total equity and liabilities | 10/49 | €42,821 | €50,978 | +€8,157 | +19.1% |
| Equity | 10/15 | €31,519 | €34,947 | +€3,427 | +10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,860 | €22,547 | +€3,687 | +19.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,000 | €20,687 | +€3,687 | +21.7% |
| Profit (loss) carried forward | 14 | €259 | €0 | -€259 | -100% |
| Amounts payable | 17/49 | €11,301 | €16,031 | +€4,730 | +41.9% |
| Amounts payable within one year | 42/48 | €11,301 | €16,031 | +€4,730 | +41.9% |
| Trade debts | 44 | €11,301 | €12,601 | +€1,300 | +11.5% |
| Suppliers | 440/4 | €11,301 | €12,601 | +€1,300 | +11.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €3,430 | +€3,430 | |
| Non-recurring operating income | 76A | - | €4,631 | +€4,631 | |
| Other operating charges | 640/8 | €457 | €0 | -€457 | -100% |
| Gross operating margin | 9900 | -€4,875 | €5,020 | +€9,895 | |
| Operating profit (loss) | 9901 | -€5,332 | €5,020 | +€10,352 | |
| Financial income | 75/76B | €405 | €0 | -€405 | -100% |
| Recurring financial income | 75 | €405 | €0 | -€405 | -100% |
| Financial charges | 65/66B | €244 | €1,593 | +€1,349 | +554% |
| Recurring financial charges | 65 | €244 | €1,593 | +€1,349 | +554% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€5,170 | €3,427 | +€8,598 | |
| Income taxes | 67/77 | -€109 | €0 | +€109 | |
| Profit (loss) for the period | 9904 | -€5,061 | €3,427 | +€8,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,061 | €3,427 | +€8,489 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.