ROSELIES OCCASIONS: what changed
What changed
ROSELIES OCCASIONS
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€56,387
2024 · €36,222+€20,165
Equity
€864,903
2024 · €808,123+€56,780
Cash
€175,767
2024 · €212,590-€36,823
Balance sheet total
€1.1m
2024 · €1.0m+€79,512
Largest movements
Assets
- Receivables within one year +€156,267
up €156,267 (+277%), from €56,445 to €212,712
of which Trade receivables: +€157,363
- Cash -€36,823
down €36,823 (-17.3%), from €212,590 to €175,767
mainly Receivables within one year (-€156,267) and Debts after one year (-€26,374)
- Tangible fixed assets -€20,915
down €20,915 (-10.5%), from €198,880 to €177,965
of which Land and buildings: -€10,778
- Stocks and contracts -€18,313
down €18,313 (-3.6%), from €510,141 to €491,828
Equity and liabilities
- Profit (loss) carried forward +€56,780
up €56,780 (+7.2%), from €787,672 to €844,452
- Tax, wage and social debts +€49,632
up €49,632 (+248%), from €20,034 to €69,665
of which Taxes: +€47,404
- Debts after one year -€26,374
down €26,374 (-18.8%), from €140,646 to €114,273
Income statement
- Gross operating margin +€48,530
up €48,530 (+43.5%), from €111,555 to €160,085
- Taxes +€16,471
up €16,471 (+104%), from €15,814 to €32,285
- Staff costs +€12,030
up €12,030 (+354%), from €3,399 to €15,429
- Other operating charges +€10,852
up €10,852 (+95.0%), from €11,426 to €22,278
- Financial charges -€9,466
down €9,466 (-44.1%), from €21,485 to €12,019
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.
Result 2024
€36,222
Gross operating margin
+€48,530
Staff costs
-€12,030
Depreciation
+€57
Other operating charges
-€10,852
Other operating items
+€447
Financial income
+€1,017
Financial charges
+€9,466
Taxes
-€16,471
Result 2025
€56,387
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€435
Investment
-€1,207
Financing
-€36,050
Cash 2024
€212,590
From operations (derived)
+€435
Net result for the year
+€56,387
Depreciation
+€22,123
Stocks and contracts
+€18,313
Receivables within one year
-€156,267
Deferred charges and accrued income
+€703
Trade debts
+€4,344
Tax, wage and social debts
+€49,632
Advances received
+€3,000
Accrued charges and deferred income
+€2,199
Investment (derived)
-€1,207
Investment in fixed assets (net)
-€1,207
Financing
-€36,050
Debts after one year
-€26,374
Current portion of long-term debt
-€9,813
Short-term financial debts
-€256
Contributions, distributions and other
+€393
Cash 2025
€175,767
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,027,025 | €1,106,537 | +€79,512 | +7.7% |
| Fixed assets | 21/28 | €199,309 | €178,394 | -€20,915 | -10.5% |
| Tangible fixed assets | 22/27 | €198,880 | €177,965 | -€20,915 | -10.5% |
| Land and buildings | 22 | €176,545 | €165,767 | -€10,778 | -6.1% |
| Plant, machinery and equipment | 23 | €341 | €156 | -€184 | -54.1% |
| Furniture and vehicles | 24 | €21,995 | €12,041 | -€9,953 | -45.3% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €827,715 | €928,143 | +€100,427 | +12.1% |
| Stocks and contracts in progress | 3 | €510,141 | €491,828 | -€18,313 | -3.6% |
| Stocks | 30/36 | €510,141 | €491,828 | -€18,313 | -3.6% |
| Amounts receivable within one year | 40/41 | €56,445 | €212,712 | +€156,267 | +277% |
| Trade receivables | 40 | €24,520 | €181,883 | +€157,363 | +642% |
| Other amounts receivable | 41 | €31,925 | €30,829 | -€1,096 | -3.4% |
| Cash at bank and in hand | 54/58 | €212,590 | €175,767 | -€36,823 | -17.3% |
| Deferred charges and accrued income | 490/1 | €48,540 | €47,837 | -€703 | -1.4% |
| Total equity and liabilities | 10/49 | €1,027,025 | €1,106,537 | +€79,512 | +7.7% |
| Equity | 10/15 | €808,123 | €864,903 | +€56,780 | +7.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €787,672 | €844,452 | +€56,780 | +7.2% |
| Amounts payable | 17/49 | €218,902 | €241,634 | +€22,732 | +10.4% |
| Amounts payable after more than one year | 17 | €140,646 | €114,273 | -€26,374 | -18.8% |
| Financial debts | 170/4 | €140,646 | €114,273 | -€26,374 | -18.8% |
| Amounts payable within one year | 42/48 | €78,256 | €125,162 | +€46,907 | +59.9% |
| Current portion of amounts payable after more than one year | 42 | €36,187 | €26,374 | -€9,813 | -27.1% |
| Financial debts | 43 | €4,000 | €3,744 | -€256 | -6.4% |
| Credit institutions | 430/8 | €4,000 | €3,744 | -€256 | -6.4% |
| Trade debts | 44 | €18,035 | €22,379 | +€4,344 | +24.1% |
| Suppliers | 440/4 | €18,035 | €22,379 | +€4,344 | +24.1% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €20,034 | €69,665 | +€49,632 | +248% |
| Taxes | 450/3 | €15,232 | €62,636 | +€47,404 | +311% |
| Remuneration and social security | 454/9 | €4,802 | €7,030 | +€2,228 | +46.4% |
| Accrued charges and deferred income | 492/3 | - | €2,199 | +€2,199 | |
| Remuneration, social security and pensions | 62 | €3,399 | €15,429 | +€12,030 | +354% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,180 | €22,123 | -€57 | -0.3% |
| Other operating charges | 640/8 | €11,426 | €22,278 | +€10,852 | +95.0% |
| Non-recurring operating charges | 66A | €1,892 | €1,445 | -€447 | -23.6% |
| Gross operating margin | 9900 | €111,555 | €160,085 | +€48,530 | +43.5% |
| Operating profit (loss) | 9901 | €72,657 | €98,810 | +€26,153 | +36.0% |
| Financial income | 75/76B | €865 | €1,882 | +€1,017 | +118% |
| Recurring financial income | 75 | €865 | €1,882 | +€1,017 | +118% |
| Financial charges | 65/66B | €21,485 | €12,019 | -€9,466 | -44.1% |
| Recurring financial charges | 65 | €21,485 | €12,019 | -€9,466 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €52,037 | €88,673 | +€36,636 | +70.4% |
| Income taxes | 67/77 | €15,814 | €32,285 | +€16,471 | +104% |
| Profit (loss) for the period | 9904 | €36,222 | €56,387 | +€20,165 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,222 | €56,387 | +€20,165 | +55.7% |
Next steps
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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 3 November 2026 via checked.be.