ROSEIMMO: what changed
Two fiscal 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.
ROSEIMMO
Largest movements
- Tangible fixed assets +€332,876
up €332,876 (+29.5%), from €1.1m to €1.5m
of which Land and buildings: +€333,067
- Current investments -€307,055
down €307,055 (-85.9%), from €357,258 to €50,204
- Reserves +€24,821
up €24,821 (+3.4%), from €724,485 to €749,306
of which Distributable reserves: +€37,137
- Gross operating margin -€6,404
down €6,404 (-7.1%), from €90,663 to €84,259
- Financial income -€5,492
down €5,492 (-60.6%), from €9,057 to €3,565
- Taxes -€3,494
down €3,494 (-16.2%), from €21,554 to €18,061
- Depreciation +€2,413
up €2,413 (+6.8%), from €35,336 to €37,749
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 | €1,533,580 | €1,552,994 | +€19,414 | +1.3% |
| Formation expenses | 20 | €1,485 | €1,114 | -€371 | -25.0% |
| Fixed assets | 21/28 | €1,129,419 | €1,462,295 | +€332,876 | +29.5% |
| Tangible fixed assets | 22/27 | €1,129,419 | €1,462,295 | +€332,876 | +29.5% |
| Land and buildings | 22 | €1,128,448 | €1,461,515 | +€333,067 | +29.5% |
| Furniture and vehicles | 24 | €971 | €780 | -€191 | -19.7% |
| Current assets | 29/58 | €402,676 | €89,585 | -€313,091 | -77.8% |
| Amounts receivable within one year | 40/41 | €600 | €1,700 | +€1,100 | +183.3% |
| Other amounts receivable | 41 | €600 | €1,700 | +€1,100 | +183.3% |
| Current investments | 50/53 | €357,258 | €50,204 | -€307,055 | -85.9% |
| Cash at bank and in hand | 54/58 | €44,381 | €37,230 | -€7,151 | -16.1% |
| Deferred charges and accrued income | 490/1 | €437 | €451 | +€15 | +3.3% |
| Total equity and liabilities | 10/49 | €1,533,580 | €1,552,994 | +€19,414 | +1.3% |
| Equity | 10/15 | €911,985 | €936,806 | +€24,821 | +2.7% |
| Contributions | 10/11 | €187,500 | €187,500 | = | 0.0% |
| Capital | 10 | €187,500 | €187,500 | = | 0.0% |
| Issued capital | 100 | €187,500 | €187,500 | = | 0.0% |
| Reserves | 13 | €724,485 | €749,306 | +€24,821 | +3.4% |
| Non-distributable reserves | 130/1 | €12,029 | €14,178 | +€2,149 | +17.9% |
| Legal reserve | 130 | €12,029 | €14,178 | +€2,149 | +17.9% |
| Tax-exempt reserves | 132 | €507,818 | €493,354 | -€14,465 | -2.8% |
| Distributable reserves | 133 | €204,638 | €241,774 | +€37,137 | +18.1% |
| Provisions and deferred taxes | 16 | €169,273 | €164,451 | -€4,822 | -2.8% |
| Deferred taxes | 168 | €169,273 | €164,451 | -€4,822 | -2.8% |
| Amounts payable | 17/49 | €452,323 | €451,737 | -€586 | -0.1% |
| Amounts payable after more than one year | 17 | €425,000 | €425,000 | = | 0.0% |
| Other amounts payable | 178/9 | €425,000 | €425,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,323 | €24,907 | -€2,415 | -8.8% |
| Trade debts | 44 | €1,077 | - | -€1,077 | |
| Suppliers | 440/4 | €1,077 | - | -€1,077 | |
| Taxes, remuneration and social security | 45 | €4,400 | €3,700 | -€700 | -15.9% |
| Taxes | 450/3 | €4,400 | €3,700 | -€700 | -15.9% |
| Other amounts payable | 47/48 | €21,846 | €21,207 | -€638 | -2.9% |
| Accrued charges and deferred income | 492/3 | - | €1,830 | +€1,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,336 | €37,749 | +€2,413 | +6.8% |
| Other operating charges | 640/8 | €11,576 | €11,939 | +€364 | +3.1% |
| Non-recurring operating charges | 66A | €2,008 | - | -€2,008 | |
| Gross operating margin | 9900 | €90,663 | €84,259 | -€6,404 | -7.1% |
| Operating profit (loss) | 9901 | €41,743 | €34,571 | -€7,172 | -17.2% |
| Financial income | 75/76B | €9,057 | €3,565 | -€5,492 | -60.6% |
| Recurring financial income | 75 | €9,057 | €3,565 | -€5,492 | -60.6% |
| Financial charges | 65/66B | €80 | €75 | -€5 | -6.4% |
| Recurring financial charges | 65 | €80 | €75 | -€5 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €50,720 | €38,061 | -€12,659 | -25.0% |
| Transfer from deferred taxes | 780 | €4,428 | €4,822 | +€393 | +8.9% |
| Income taxes | 67/77 | €21,554 | €18,061 | -€3,494 | -16.2% |
| Profit (loss) for the period | 9904 | €33,594 | €24,821 | -€8,772 | -26.1% |
| Transfer from tax-exempt reserves | 789 | €13,285 | €14,465 | +€1,179 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,879 | €39,286 | -€7,593 | -16.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.