ROSIERS BEHEER: 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.
What changed
ROSIERS BEHEER
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€56,128
2024 · €54,244+€1,884
Equity
€8.1m
2024 · €8.0m+€56,128
Cash
€177,474
2024 · €323,073-€145,599
Balance sheet total
€12.5m
2024 · €12.8m-€281,912
Largest movements
Assets
- Cash -€145,599
down €145,599 (-45.1%), from €323,073 to €177,474
mainly Debts after one year (-€331,912) and Investment in fixed assets (net) (-€228,352)
Equity and liabilities
- Debts after one year -€331,912
down €331,912 (-7.7%), from €4.3m to €4.0m
Income statement
- Financial charges -€4,270
down €4,270 (-7.9%), from €54,059 to €49,789
- Depreciation +€4,161
up €4,161 (+1.5%), from €284,014 to €288,175
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.
Result 2024
€54,244
Gross operating margin
+€2,007
Depreciation
-€4,161
Other operating charges
-€85
Financial income
-€146
Financial charges
+€4,270
Result 2025
€56,128
raises the resultlowers the result
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.
From operations
+€414,666
Investment
-€228,352
Financing
-€331,912
Cash 2024
€323,073
From operations (derived)
+€414,666
Net result for the year
+€56,128
Depreciation
+€288,175
Receivables within one year
+€17,220
Deferred charges and accrued income
+€59,270
Trade debts
-€6,127
Investment (derived)
-€228,352
Investment in fixed assets (net)
-€228,352
Financing
-€331,912
Debts after one year
-€331,912
Cash 2025
€177,474
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,801,747 | €12,519,835 | -€281,912 | -2.2% |
| Fixed assets | 21/28 | €9,682,573 | €9,622,749 | -€59,824 | -0.6% |
| Tangible fixed assets | 22/27 | €9,674,573 | €9,614,749 | -€59,824 | -0.6% |
| Land and buildings | 22 | €9,674,573 | €9,614,749 | -€59,824 | -0.6% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €3,119,174 | €2,897,086 | -€222,088 | -7.1% |
| Amounts receivable after more than one year | 29 | €1,742,943 | €1,742,943 | = | 0.0% |
| Other amounts receivable | 291 | €1,742,943 | €1,742,943 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €946,600 | €929,380 | -€17,220 | -1.8% |
| Other amounts receivable | 41 | €946,600 | €929,380 | -€17,220 | -1.8% |
| Cash at bank and in hand | 54/58 | €323,073 | €177,474 | -€145,599 | -45.1% |
| Deferred charges and accrued income | 490/1 | €106,559 | €47,289 | -€59,270 | -55.6% |
| Total equity and liabilities | 10/49 | €12,801,747 | €12,519,835 | -€281,912 | -2.2% |
| Equity | 10/15 | €8,038,839 | €8,094,967 | +€56,128 | +0.7% |
| Contributions | 10/11 | €1,720,400 | €1,720,400 | = | 0.0% |
| Reserves | 13 | €172,040 | €172,040 | = | 0.0% |
| Non-distributable reserves | 130/1 | €172,040 | €0 | -€172,040 | -100% |
| Reserves not available under the articles | 1311 | €172,040 | €0 | -€172,040 | -100% |
| Distributable reserves | 133 | - | €172,040 | +€172,040 | |
| Profit (loss) carried forward | 14 | €6,146,399 | €6,202,527 | +€56,128 | +0.9% |
| Amounts payable | 17/49 | €4,762,908 | €4,424,868 | -€338,040 | -7.1% |
| Amounts payable after more than one year | 17 | €4,314,858 | €3,982,946 | -€331,912 | -7.7% |
| Financial debts | 170/4 | €4,314,858 | €3,982,946 | -€331,912 | -7.7% |
| Amounts payable within one year | 42/48 | €448,050 | €441,922 | -€6,127 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €331,912 | €331,912 | = | 0.0% |
| Trade debts | 44 | €107,712 | €101,584 | -€6,127 | -5.7% |
| Suppliers | 440/4 | €107,712 | €101,584 | -€6,127 | -5.7% |
| Other amounts payable | 47/48 | €8,426 | €8,426 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,625 | €0 | -€2,625 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284,014 | €288,175 | +€4,161 | +1.5% |
| Other operating charges | 640/8 | €4,410 | €4,496 | +€85 | +1.9% |
| Gross operating margin | 9900 | €356,286 | €358,293 | +€2,007 | +0.6% |
| Operating profit (loss) | 9901 | €67,862 | €65,622 | -€2,240 | -3.3% |
| Financial income | 75/76B | €40,441 | €40,295 | -€146 | -0.4% |
| Recurring financial income | 75 | €40,441 | €40,295 | -€146 | -0.4% |
| Financial charges | 65/66B | €54,059 | €49,789 | -€4,270 | -7.9% |
| Recurring financial charges | 65 | €54,059 | €49,789 | -€4,270 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €54,244 | €56,128 | +€1,884 | +3.5% |
| Profit (loss) for the period | 9904 | €54,244 | €56,128 | +€1,884 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,244 | €56,128 | +€1,884 | +3.5% |
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 1 November 2026 via checked.be.