ROSIERS BEHEER: what changed
What changed
ROSIERS BEHEER
filed annual accounts (NBB)
Net result for the year
€63,330
2024 · €77,513-€14,183
Equity
€1.3m
2024 · €1.2m+€63,330
Cash
€877,503
2024 · €822,530+€54,973
Balance sheet total
€1.3m
2024 · €1.2m+€61,537
Largest movements
Assets
- Cash +€54,973
up €54,973 (+6.7%), from €822,530 to €877,503
mainly Net result for the year (+€63,330) and Deferred charges and accrued income (+€290)
Equity and liabilities
- Reserves +€63,330
up €63,330 (+5.2%), from €1.2m to €1.3m
of which Distributable reserves: +€63,330
Income statement
- Financial charges +€14,084
up €14,084 (+78.8%), from -€17,874 to -€3,790
- Taxes -€1,920
down €1,920 (-6.4%), from €30,163 to €28,244
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
€77,513
Gross operating margin
-€788
Other operating charges
-€369
Financial income
-€862
Financial charges
-€14,084
Taxes
+€1,920
Result 2025
€63,330
raises the resultlowers the result
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
+€58,904
Investment
-€3,931
Financing
€0
Cash 2024
€822,530
From operations (derived)
+€58,904
Net result for the year
+€63,330
Receivables within one year
-€2,924
Deferred charges and accrued income
+€290
Smaller working-capital items
-€179
Tax, wage and social debts
-€1,614
Investment (derived)
-€3,931
Current investments
-€3,931
Cash 2025
€877,503
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,242,934 | €1,304,471 | +€61,537 | +5.0% |
| Fixed assets | 21/28 | €74,368 | €74,368 | = | 0.0% |
| Tangible fixed assets | 22/27 | €74,368 | €74,368 | = | 0.0% |
| Land and buildings | 22 | €74,368 | €74,368 | = | 0.0% |
| Current assets | 29/58 | €1,168,566 | €1,230,103 | +€61,537 | +5.3% |
| Amounts receivable after more than one year | 29 | €95,000 | €95,000 | = | 0.0% |
| Other amounts receivable | 291 | €95,000 | €95,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,757 | €5,681 | +€2,924 | +106% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,757 | €5,681 | +€2,924 | +106% |
| Current investments | 50/53 | €239,904 | €243,835 | +€3,931 | +1.6% |
| Cash at bank and in hand | 54/58 | €822,530 | €877,503 | +€54,973 | +6.7% |
| Deferred charges and accrued income | 490/1 | €8,374 | €8,084 | -€290 | -3.5% |
| Total equity and liabilities | 10/49 | €1,242,934 | €1,304,471 | +€61,537 | +5.0% |
| Equity | 10/15 | €1,233,125 | €1,296,456 | +€63,330 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,214,525 | €1,277,856 | +€63,330 | +5.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,214,525 | €1,277,856 | +€63,330 | +5.2% |
| Amounts payable | 17/49 | €9,808 | €8,015 | -€1,793 | -18.3% |
| Amounts payable within one year | 42/48 | €3,823 | €2,091 | -€1,732 | -45.3% |
| Trade debts | 44 | €118 | €0 | -€118 | -100% |
| Suppliers | 440/4 | €118 | €0 | -€118 | -100% |
| Taxes, remuneration and social security | 45 | €3,705 | €2,091 | -€1,614 | -43.6% |
| Taxes | 450/3 | €3,705 | €2,091 | -€1,614 | -43.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €5,985 | €5,924 | -€61 | -1.0% |
| Other operating charges | 640/8 | €10,985 | €11,354 | +€369 | +3.4% |
| Gross operating margin | 9900 | €89,826 | €89,039 | -€788 | -0.9% |
| Operating profit (loss) | 9901 | €78,841 | €77,685 | -€1,156 | -1.5% |
| Financial income | 75/76B | €10,961 | €10,099 | -€862 | -7.9% |
| Recurring financial income | 75 | €10,961 | €10,099 | -€862 | -7.9% |
| Financial charges | 65/66B | -€17,874 | -€3,790 | +€14,084 | +78.8% |
| Recurring financial charges | 65 | -€17,874 | -€3,790 | +€14,084 | +78.8% |
| Profit (loss) for the period before taxes | 9903 | €107,676 | €91,574 | -€16,102 | -15.0% |
| Income taxes | 67/77 | €30,163 | €28,244 | -€1,920 | -6.4% |
| Profit (loss) for the period | 9904 | €77,513 | €63,330 | -€14,183 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,513 | €63,330 | -€14,183 | -18.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.