Roshelien: 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.
Roshelien
Largest movements
- Cash +€18,229
up €18,229 (+107%), from €17,082 to €35,310
mainly Other debts (+€38,523) and Net result for the year (+€23,845)
- Receivables within one year -€2,203
down €2,203 (-26.1%), from €8,435 to €6,232
- Tangible fixed assets +€1,088
new in 2025: €1,088
- Other debts +€38,523
up €38,523 (+2,201,334%), from €2 to €38,525
- Profit (loss) carried forward -€21,941
down €21,941 (-100%), from €21,941 to €0
- Tax, wage and social debts +€2,076
up €2,076 (+165%), from €1,256 to €3,332
- Trade debts -€1,273
down €1,273 (-96.6%), from €1,318 to €45
- Gross operating margin +€8,283
up €8,283 (+36.2%), from €22,882 to €31,164
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 | €25,517 | €42,902 | +€17,386 | +68.1% |
| Fixed assets | 21/28 | - | €1,088 | +€1,088 | |
| Tangible fixed assets | 22/27 | - | €1,088 | +€1,088 | |
| Plant, machinery and equipment | 23 | - | €1,088 | +€1,088 | |
| Current assets | 29/58 | €25,517 | €41,814 | +€16,297 | +63.9% |
| Amounts receivable within one year | 40/41 | €8,435 | €6,232 | -€2,203 | -26.1% |
| Trade receivables | 40 | €8,435 | €6,232 | -€2,203 | -26.1% |
| Cash at bank and in hand | 54/58 | €17,082 | €35,310 | +€18,229 | +107% |
| Deferred charges and accrued income | 490/1 | - | €271 | +€271 | |
| Total equity and liabilities | 10/49 | €25,517 | €42,902 | +€17,386 | +68.1% |
| Equity | 10/15 | €22,941 | €1,000 | -€21,941 | -95.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,941 | €0 | -€21,941 | -100% |
| Amounts payable | 17/49 | €2,575 | €41,902 | +€39,327 | +1,527% |
| Amounts payable within one year | 42/48 | €2,575 | €41,902 | +€39,327 | +1,527% |
| Trade debts | 44 | €1,318 | €45 | -€1,273 | -96.6% |
| Suppliers | 440/4 | €1,318 | €45 | -€1,273 | -96.6% |
| Taxes, remuneration and social security | 45 | €1,256 | €3,332 | +€2,076 | +165% |
| Taxes | 450/3 | €1,256 | €3,332 | +€2,076 | +165% |
| Other amounts payable | 47/48 | €2 | €38,525 | +€38,523 | +2,201,334% |
| Remuneration, social security and pensions | 62 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €126 | +€126 | |
| Other operating charges | 640/8 | €387 | €648 | +€260 | +67.2% |
| Gross operating margin | 9900 | €22,882 | €31,164 | +€8,283 | +36.2% |
| Operating profit (loss) | 9901 | €22,494 | €30,190 | +€7,696 | +34.2% |
| Financial income | 75/76B | - | €131 | +€131 | |
| Recurring financial income | 75 | - | €131 | +€131 | |
| Financial charges | 65/66B | €145 | €192 | +€46 | +31.9% |
| Recurring financial charges | 65 | €145 | €192 | +€46 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €22,349 | €30,130 | +€7,781 | +34.8% |
| Income taxes | 67/77 | €6,529 | €6,285 | -€244 | -3.7% |
| Profit (loss) for the period | 9904 | €15,820 | €23,845 | +€8,025 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,820 | €23,845 | +€8,025 | +50.7% |
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 22 October 2026 via checked.be.