ROSEOL: 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.
ROSEOL
Largest movements
- Tangible fixed assets -€124,647
down €124,647 (-6.1%), from €2.0m to €1.9m
of which Other tangible fixed assets: -€103,273
- Debts after one year -€251,009
down €251,009 (-11.7%), from €2.1m to €1.9m
- Profit (loss) carried forward +€122,521
up €122,521 (+69.1%), from -€177,327 to -€54,806
- Gross operating margin +€191,383
up €191,383 (+259.4%), from €73,772 to €265,155
- Taxes +€12,133
up €12,133 (+107.7%), from €11,264 to €23,397
- Depreciation -€7,739
down €7,739 (-7.3%), from €106,670 to €98,932
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 | €2,105,406 | €1,972,589 | -€132,817 | -6.3% |
| Fixed assets | 21/28 | €2,042,637 | €1,917,991 | -€124,647 | -6.1% |
| Tangible fixed assets | 22/27 | €2,041,587 | €1,916,941 | -€124,647 | -6.1% |
| Land and buildings | 22 | €343,369 | €328,221 | -€15,148 | -4.4% |
| Furniture and vehicles | 24 | €32,488 | €26,262 | -€6,226 | -19.2% |
| Other tangible fixed assets | 26 | €1,665,730 | €1,562,457 | -€103,273 | -6.2% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €62,769 | €54,598 | -€8,170 | -13.0% |
| Amounts receivable within one year | 40/41 | €273 | €261 | -€12 | -4.5% |
| Other amounts receivable | 41 | €273 | €261 | -€12 | -4.5% |
| Cash at bank and in hand | 54/58 | €51,048 | €44,409 | -€6,639 | -13.0% |
| Deferred charges and accrued income | 490/1 | €11,447 | €9,929 | -€1,519 | -13.3% |
| Total equity and liabilities | 10/49 | €2,105,406 | €1,972,589 | -€132,817 | -6.3% |
| Equity | 10/15 | -€158,727 | -€36,206 | +€122,521 | +77.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€177,327 | -€54,806 | +€122,521 | +69.1% |
| Amounts payable | 17/49 | €2,264,133 | €2,008,795 | -€255,338 | -11.3% |
| Amounts payable after more than one year | 17 | €2,149,781 | €1,898,772 | -€251,009 | -11.7% |
| Other amounts payable | 178/9 | €2,149,781 | €1,898,772 | -€251,009 | -11.7% |
| Amounts payable within one year | 42/48 | €112,263 | €108,025 | -€4,238 | -3.8% |
| Trade debts | 44 | €12,263 | €8,025 | -€4,238 | -34.6% |
| Suppliers | 440/4 | €12,263 | €8,025 | -€4,238 | -34.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,089 | €1,998 | -€91 | -4.4% |
| Non-recurring operating income | 76A | - | €218,775 | +€218,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,670 | €98,932 | -€7,739 | -7.3% |
| Other operating charges | 640/8 | €19,650 | €20,248 | +€597 | +3.0% |
| Non-recurring operating charges | 66A | €310 | €0 | -€310 | -100.0% |
| Gross operating margin | 9900 | €73,772 | €265,155 | +€191,383 | +259.4% |
| Operating profit (loss) | 9901 | -€52,858 | €145,976 | +€198,834 | |
| Financial income | 75/76B | €124 | €86 | -€38 | -30.5% |
| Recurring financial income | 75 | €124 | €86 | -€38 | -30.5% |
| Financial charges | 65/66B | €132 | €145 | +€12 | +9.3% |
| Recurring financial charges | 65 | €132 | €145 | +€12 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€52,867 | €145,917 | +€198,784 | |
| Income taxes | 67/77 | €11,264 | €23,397 | +€12,133 | +107.7% |
| Profit (loss) for the period | 9904 | -€64,131 | €122,521 | +€186,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,131 | €122,521 | +€186,651 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.