ROSERAIE: 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.
ROSERAIE
Largest movements
- Receivables within one year +€7,569
up €7,569 (+1.4%), from €550,878 to €558,447
- Profit (loss) carried forward +€6,144
up €6,144 (+2.8%), from €219,471 to €225,614
No income-statement line moved by more than 1% of the activity.
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 | €551,581 | €558,688 | +€7,107 | +1.3% |
| Current assets | 29/58 | €551,581 | €558,688 | +€7,107 | +1.3% |
| Amounts receivable within one year | 40/41 | €550,878 | €558,447 | +€7,569 | +1.4% |
| Other amounts receivable | 41 | €550,878 | €558,447 | +€7,569 | +1.4% |
| Cash at bank and in hand | 54/58 | €703 | €241 | -€462 | -65.7% |
| Total equity and liabilities | 10/49 | €551,581 | €558,688 | +€7,107 | +1.3% |
| Equity | 10/15 | €376,356 | €382,499 | +€6,144 | +1.6% |
| Contributions | 10/11 | €124,450 | €124,450 | = | 0.0% |
| Capital | 10 | €124,450 | €124,450 | = | 0.0% |
| Issued capital | 100 | €136,850 | €136,850 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,435 | €32,435 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,685 | €13,685 | = | 0.0% |
| Legal reserve | 130 | €13,685 | €13,685 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,471 | €225,614 | +€6,144 | +2.8% |
| Amounts payable | 17/49 | €175,225 | €176,188 | +€963 | +0.5% |
| Amounts payable within one year | 42/48 | €175,225 | €176,188 | +€963 | +0.5% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €4,030 | €1,574 | -€2,456 | -60.9% |
| Taxes | 450/3 | €4,030 | €1,574 | -€2,456 | -60.9% |
| Other amounts payable | 47/48 | €170,808 | €174,215 | +€3,407 | +2.0% |
| Operating charges | 60/66A | €36,457 | €892 | -€35,565 | -97.6% |
| Services and other goods | 61 | €361 | €372 | +€11 | +3.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €35,590 | - | -€35,590 | |
| Operating profit (loss) | 9901 | -€36,457 | -€892 | +€35,565 | +97.6% |
| Financial income | 75/76B | €10,822 | €10,921 | +€99 | +0.9% |
| Recurring financial income | 75 | €10,822 | €10,921 | +€99 | +0.9% |
| Income from current assets | 751 | €10,809 | €10,921 | +€113 | +1.0% |
| Other financial income | 752/9 | €13 | - | -€13 | |
| Financial charges | 65/66B | €4,181 | €3,886 | -€295 | -7.1% |
| Recurring financial charges | 65 | €4,181 | €3,886 | -€295 | -7.1% |
| Debt charges | 650 | €3,349 | €3,407 | +€58 | +1.7% |
| Other financial charges | 652/9 | €832 | €479 | -€353 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,815 | €6,144 | +€35,959 | |
| Income taxes | 67/77 | €3,399 | - | -€3,399 | |
| Taxes | 670/3 | €3,399 | - | -€3,399 | |
| Profit (loss) for the period | 9904 | -€33,215 | €6,144 | +€39,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,215 | €6,144 | +€39,358 |
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 3 October 2026 via checked.be.