ROSEMOUTARDE: 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.
ROSEMOUTARDE
Largest movements
- Tangible fixed assets +€63,947
up €63,947 (+438%), from €14,584 to €78,531
of which Leasing and similar rights: +€57,766
- Receivables within one year +€21,482
up €21,482 (+562%), from €3,821 to €25,303
of which Trade receivables: +€18,271
- Deferred charges and accrued income -€1,951
down €1,951 (-60.9%), from €3,202 to €1,252
- Cash -€1,697
down €1,697 (-46.6%), from €3,642 to €1,945
mainly Investment in fixed assets (net) (-€74,729) and Receivables within one year (-€21,482)
- Debts after one year +€46,552
up €46,552 (+654%), from €7,123 to €53,675
- Current portion of long-term debt +€15,648
up €15,648 (+898%), from €1,742 to €17,390
- Reserves +€8,500
new in 2025: €8,500
- Other debts +€5,205
up €5,205 (+62.2%), from €8,369 to €13,574
- Profit (loss) carried forward +€4,410
up €4,410, from -€3,895 to €515
- Depreciation +€7,974
up €7,974 (+284%), from €2,808 to €10,782
- Gross operating margin +€4,815
up €4,815 (+14.7%), from €32,714 to €37,530
- Taxes -€2,179
down €2,179 (-28.1%), from €7,764 to €5,585
- Financial charges +€1,665
up €1,665 (+58.0%), from €2,870 to €4,535
- Staff costs -€511
down €511 (-45.9%), from €1,114 to €603
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 | €25,249 | €107,030 | +€81,781 | +324% |
| Fixed assets | 21/28 | €14,584 | €78,531 | +€63,947 | +438% |
| Tangible fixed assets | 22/27 | €14,584 | €78,531 | +€63,947 | +438% |
| Plant, machinery and equipment | 23 | €2,529 | €3,061 | +€532 | +21.1% |
| Furniture and vehicles | 24 | €12,055 | €17,704 | +€5,649 | +46.9% |
| Leasing and similar rights | 25 | - | €57,766 | +€57,766 | |
| Current assets | 29/58 | €10,665 | €28,499 | +€17,834 | +167% |
| Amounts receivable within one year | 40/41 | €3,821 | €25,303 | +€21,482 | +562% |
| Trade receivables | 40 | €3,014 | €21,285 | +€18,271 | +606% |
| Other amounts receivable | 41 | €807 | €4,018 | +€3,211 | +398% |
| Cash at bank and in hand | 54/58 | €3,642 | €1,945 | -€1,697 | -46.6% |
| Deferred charges and accrued income | 490/1 | €3,202 | €1,252 | -€1,951 | -60.9% |
| Total equity and liabilities | 10/49 | €25,249 | €107,030 | +€81,781 | +324% |
| Equity | 10/15 | €4,267 | €17,177 | +€12,910 | +303% |
| Contributions | 10/11 | €8,162 | €8,162 | = | 0.0% |
| Reserves | 13 | - | €8,500 | +€8,500 | |
| Distributable reserves | 133 | - | €8,500 | +€8,500 | |
| Profit (loss) carried forward | 14 | -€3,895 | €515 | +€4,410 | |
| Amounts payable | 17/49 | €20,982 | €89,853 | +€68,871 | +328% |
| Amounts payable after more than one year | 17 | €7,123 | €53,675 | +€46,552 | +654% |
| Financial debts | 170/4 | €7,123 | €53,675 | +€46,552 | +654% |
| Amounts payable within one year | 42/48 | €13,846 | €36,076 | +€22,229 | +161% |
| Current portion of amounts payable after more than one year | 42 | €1,742 | €17,390 | +€15,648 | +898% |
| Trade debts | 44 | €2,871 | €417 | -€2,454 | -85.5% |
| Suppliers | 440/4 | €2,871 | €417 | -€2,454 | -85.5% |
| Taxes, remuneration and social security | 45 | €864 | €4,695 | +€3,831 | +443% |
| Taxes | 450/3 | €864 | €2,695 | +€1,831 | +212% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €8,369 | €13,574 | +€5,205 | +62.2% |
| Accrued charges and deferred income | 492/3 | €12 | €102 | +€90 | +734% |
| Non-recurring operating income | 76A | - | €385 | +€385 | |
| Remuneration, social security and pensions | 62 | €1,114 | €603 | -€511 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,808 | €10,782 | +€7,974 | +284% |
| Other operating charges | 640/8 | €3,515 | €3,120 | -€395 | -11.2% |
| Non-recurring operating charges | 66A | €71 | €0 | -€71 | -100% |
| Gross operating margin | 9900 | €32,714 | €37,530 | +€4,815 | +14.7% |
| Operating profit (loss) | 9901 | €25,206 | €23,025 | -€2,181 | -8.7% |
| Financial income | 75/76B | €42 | €5 | -€37 | -87.6% |
| Recurring financial income | 75 | €42 | €5 | -€37 | -87.6% |
| Financial charges | 65/66B | €2,870 | €4,535 | +€1,665 | +58.0% |
| Recurring financial charges | 65 | €2,870 | €4,535 | +€1,665 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €22,379 | €18,495 | -€3,884 | -17.4% |
| Income taxes | 67/77 | €7,764 | €5,585 | -€2,179 | -28.1% |
| Profit (loss) for the period | 9904 | €14,615 | €12,910 | -€1,705 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,615 | €12,910 | -€1,705 | -11.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.