ROSE et BARBIER: 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 et BARBIER
Largest movements
- Receivables within one year +€35,050
up €35,050 (+48.3%), from €72,517 to €107,567
of which Trade receivables: +€38,559
- Tangible fixed assets -€7,667
down €7,667 (-2.6%), from €296,919 to €289,252
of which Land and buildings: -€10,309
- Profit (loss) carried forward +€49,686
up €49,686 (+26.8%), from €185,397 to €235,083
- Trade debts -€29,971
down €29,971 (-99.5%), from €30,126 to €155
- Tax, wage and social debts +€19,505
up €19,505 (+794%), from €2,456 to €21,961
- Debts after one year -€16,307
down €16,307 (-27.6%), from €59,153 to €42,846
- Gross operating margin +€49,743
up €49,743 (+100%), from €49,552 to €99,295
- Taxes +€20,572
up €20,572 (+465%), from €4,423 to €24,995
- Depreciation -€6,666
down €6,666 (-35.6%), from €18,709 to €12,043
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 | €391,522 | €414,941 | +€23,419 | +6.0% |
| Fixed assets | 21/28 | €296,919 | €289,252 | -€7,667 | -2.6% |
| Tangible fixed assets | 22/27 | €296,919 | €289,252 | -€7,667 | -2.6% |
| Land and buildings | 22 | €271,995 | €261,686 | -€10,309 | -3.8% |
| Furniture and vehicles | 24 | €24,924 | €27,566 | +€2,642 | +10.6% |
| Current assets | 29/58 | €94,604 | €125,689 | +€31,086 | +32.9% |
| Amounts receivable within one year | 40/41 | €72,517 | €107,567 | +€35,050 | +48.3% |
| Trade receivables | 40 | €62,959 | €101,518 | +€38,559 | +61.2% |
| Other amounts receivable | 41 | €9,557 | €6,049 | -€3,508 | -36.7% |
| Cash at bank and in hand | 54/58 | €21,924 | €18,123 | -€3,802 | -17.3% |
| Deferred charges and accrued income | 490/1 | €163 | - | -€163 | |
| Total equity and liabilities | 10/49 | €391,522 | €414,941 | +€23,419 | +6.0% |
| Equity | 10/15 | €283,986 | €333,672 | +€49,686 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,989 | €79,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,335 | €3,335 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,335 | €3,335 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,654 | €76,654 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,397 | €235,083 | +€49,686 | +26.8% |
| Amounts payable | 17/49 | €107,537 | €81,269 | -€26,267 | -24.4% |
| Amounts payable after more than one year | 17 | €59,153 | €42,846 | -€16,307 | -27.6% |
| Financial debts | 170/4 | €59,153 | €42,846 | -€16,307 | -27.6% |
| Amounts payable within one year | 42/48 | €48,383 | €38,423 | -€9,960 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €15,801 | €16,307 | +€506 | +3.2% |
| Trade debts | 44 | €30,126 | €155 | -€29,971 | -99.5% |
| Suppliers | 440/4 | €30,126 | €155 | -€29,971 | -99.5% |
| Taxes, remuneration and social security | 45 | €2,456 | €21,961 | +€19,505 | +794% |
| Taxes | 450/3 | €2,456 | €21,961 | +€19,505 | +794% |
| Non-recurring operating income | 76A | - | €76 | +€76 | |
| Remuneration, social security and pensions | 62 | €534 | €790 | +€256 | +47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,709 | €12,043 | -€6,666 | -35.6% |
| Other operating charges | 640/8 | €10,345 | €9,797 | -€548 | -5.3% |
| Gross operating margin | 9900 | €49,552 | €99,295 | +€49,743 | +100% |
| Operating profit (loss) | 9901 | €19,964 | €76,665 | +€56,701 | +284% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | €2,853 | €2,317 | -€536 | -18.8% |
| Recurring financial charges | 65 | €2,853 | €2,317 | -€536 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €17,111 | €74,681 | +€57,570 | +336% |
| Income taxes | 67/77 | €4,423 | €24,995 | +€20,572 | +465% |
| Profit (loss) for the period | 9904 | €12,688 | €49,686 | +€36,998 | +292% |
| Profit (loss) for the period to be appropriated | 9905 | €12,688 | €49,686 | +€36,998 | +292% |
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 1 November 2026 via checked.be.