ROSE-LIE: what changed
ROSE-LIE
Largest movements
- Tangible fixed assets +€70,663
new in 2025: €70,663
- Receivables within one year +€49,534
up €49,534 (+16.8%), from €295,436 to €344,970
of which Other amounts receivable: +€52,296
- Cash -€17,229
down €17,229 (-82.1%), from €20,993 to €3,764
mainly Investment in fixed assets (net) (-€81,277) and Contributions, distributions and other (-€79,540)
- Reserves +€92,995
up €92,995 (+13.8%), from €675,866 to €768,861
- Other debts +€50,373
up €50,373 (+95.1%), from €52,996 to €103,369
- Debts after one year -€34,527
down €34,527 (-13.1%), from €263,034 to €228,507
- Tax, wage and social debts -€22,638
down €22,638 (-42.4%), from €53,363 to €30,725
- Current portion of long-term debt +€16,705
up €16,705 (+49.4%), from €33,822 to €50,527
- Gross operating margin +€34,699
up €34,699 (+14.9%), from €233,284 to €267,983
- Depreciation +€10,614
up €10,614, from €0 to €10,614
- Taxes +€8,904
up €8,904 (+13.2%), from €67,352 to €76,256
- Financial charges -€3,848
down €3,848 (-22.0%), from €17,470 to €13,623
- Other operating charges +€3,802
up €3,802 (+195%), from €1,948 to €5,750
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,103,656 | €1,207,539 | +€103,883 | +9.4% |
| Fixed assets | 21/28 | €783,460 | €854,123 | +€70,663 | +9.0% |
| Tangible fixed assets | 22/27 | - | €70,663 | +€70,663 | |
| Furniture and vehicles | 24 | - | €70,663 | +€70,663 | |
| Financial fixed assets | 28 | €783,460 | €783,460 | = | 0.0% |
| Current assets | 29/58 | €320,196 | €353,416 | +€33,221 | +10.4% |
| Amounts receivable within one year | 40/41 | €295,436 | €344,970 | +€49,534 | +16.8% |
| Trade receivables | 40 | €6,046 | €3,284 | -€2,762 | -45.7% |
| Other amounts receivable | 41 | €289,390 | €341,686 | +€52,296 | +18.1% |
| Cash at bank and in hand | 54/58 | €20,993 | €3,764 | -€17,229 | -82.1% |
| Deferred charges and accrued income | 490/1 | €3,767 | €4,683 | +€915 | +24.3% |
| Total equity and liabilities | 10/49 | €1,103,656 | €1,207,539 | +€103,883 | +9.4% |
| Equity | 10/15 | €694,466 | €787,461 | +€92,995 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €675,866 | €768,861 | +€92,995 | +13.8% |
| Distributable reserves | 133 | €675,866 | €768,861 | +€92,995 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €409,189 | €420,078 | +€10,889 | +2.7% |
| Amounts payable after more than one year | 17 | €263,034 | €228,507 | -€34,527 | -13.1% |
| Financial debts | 170/4 | €263,034 | €228,507 | -€34,527 | -13.1% |
| Amounts payable within one year | 42/48 | €141,058 | €188,669 | +€47,611 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €33,822 | €50,527 | +€16,705 | +49.4% |
| Trade debts | 44 | €877 | €4,048 | +€3,171 | +362% |
| Suppliers | 440/4 | €877 | €4,048 | +€3,171 | +362% |
| Taxes, remuneration and social security | 45 | €53,363 | €30,725 | -€22,638 | -42.4% |
| Taxes | 450/3 | €53,363 | €30,725 | -€22,638 | -42.4% |
| Other amounts payable | 47/48 | €52,996 | €103,369 | +€50,373 | +95.1% |
| Accrued charges and deferred income | 492/3 | €5,097 | €2,902 | -€2,195 | -43.1% |
| Non-recurring operating income | 76A | - | €17,769 | +€17,769 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €10,614 | +€10,614 | |
| Other operating charges | 640/8 | €1,948 | €5,750 | +€3,802 | +195% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €233,284 | €267,983 | +€34,699 | +14.9% |
| Operating profit (loss) | 9901 | €231,336 | €251,619 | +€20,282 | +8.8% |
| Financial income | 75/76B | €10,494 | €10,795 | +€301 | +2.9% |
| Recurring financial income | 75 | €10,494 | €10,795 | +€301 | +2.9% |
| Financial charges | 65/66B | €17,470 | €13,623 | -€3,848 | -22.0% |
| Recurring financial charges | 65 | €17,470 | €13,623 | -€3,848 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €224,360 | €248,791 | +€24,431 | +10.9% |
| Income taxes | 67/77 | €67,352 | €76,256 | +€8,904 | +13.2% |
| Profit (loss) for the period | 9904 | €157,007 | €172,535 | +€15,528 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €157,007 | €172,535 | +€15,528 | +9.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.