ROSELIEN: 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.
ROSELIEN
Largest movements
- Receivables within one year +€11,222
up €11,222 (+11.8%), from €94,848 to €106,070
- Profit (loss) carried forward +€8,598
up €8,598 (+4.2%), from -€203,910 to -€195,312
- Gross operating margin -€1,090
down €1,090 (-12.6%), from €8,668 to €7,578
- Other operating charges +€507
up €507 (+15.2%), from €3,325 to €3,832
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 | €217,909 | €228,796 | +€10,887 | +5.0% |
| Fixed assets | 21/28 | €122,443 | €122,004 | -€439 | -0.4% |
| Tangible fixed assets | 22/27 | €122,443 | €122,004 | -€439 | -0.4% |
| Land and buildings | 22 | €122,177 | €121,934 | -€243 | -0.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €266 | €70 | -€196 | -73.7% |
| Current assets | 29/58 | €95,466 | €106,792 | +€11,326 | +11.9% |
| Amounts receivable within one year | 40/41 | €94,848 | €106,070 | +€11,222 | +11.8% |
| Other amounts receivable | 41 | €94,848 | €106,070 | +€11,222 | +11.8% |
| Cash at bank and in hand | 54/58 | €618 | €283 | -€335 | -54.2% |
| Deferred charges and accrued income | 490/1 | - | €439 | +€439 | |
| Total equity and liabilities | 10/49 | €217,909 | €228,796 | +€10,887 | +5.0% |
| Equity | 10/15 | €217,159 | €225,757 | +€8,598 | +4.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €359,069 | €359,069 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Legal reserve | 130 | €6,817 | €6,817 | = | 0.0% |
| Distributable reserves | 133 | €352,252 | €352,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€203,910 | -€195,312 | +€8,598 | +4.2% |
| Amounts payable | 17/49 | €750 | €3,039 | +€2,289 | +305% |
| Amounts payable within one year | 42/48 | €750 | €2,639 | +€1,889 | +252% |
| Trade debts | 44 | - | €1,889 | +€1,889 | |
| Suppliers | 440/4 | - | €1,889 | +€1,889 | |
| Taxes, remuneration and social security | 45 | €750 | €750 | = | 0.0% |
| Remuneration and social security | 454/9 | €750 | €750 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439 | €439 | = | 0.0% |
| Other operating charges | 640/8 | €3,325 | €3,832 | +€507 | +15.2% |
| Gross operating margin | 9900 | €8,668 | €7,578 | -€1,090 | -12.6% |
| Operating profit (loss) | 9901 | €4,903 | €3,307 | -€1,597 | -32.6% |
| Financial income | 75/76B | €5,400 | €5,444 | +€44 | +0.8% |
| Recurring financial income | 75 | €5,400 | €5,444 | +€44 | +0.8% |
| Financial charges | 65/66B | €79 | €153 | +€74 | +92.9% |
| Recurring financial charges | 65 | €79 | €153 | +€74 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €10,224 | €8,598 | -€1,626 | -15.9% |
| Profit (loss) for the period | 9904 | €10,224 | €8,598 | -€1,626 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,224 | €8,598 | -€1,626 | -15.9% |
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 13 October 2026 via checked.be.