Rosseel Loppem: what changed
What changed
Rosseel Loppem
NACE 47.540, Retail sale of electrical household appliances
filed annual accounts (NBB)
Net result for the year
€166,037
2025 · €316,915-€150,878
Equity
€3.2m
2025 · €3.1m+€46,037
Cash
€360,280
2025 · -+€360,280
Balance sheet total
€5.8m
2025 · €6.3m-€485,560
Largest movements
Assets
- Current investments -€459,262
no longer reported in 2026 (was €459,262)
- Tangible fixed assets -€398,029
down €398,029 (-9.6%), from €4.2m to €3.8m
of which Land and buildings: -€327,723
- Cash +€360,280
new in 2026: €360,280
mainly Current investments (+€459,262) and Depreciation (+€359,744)
- Stocks and contracts +€100,495
up €100,495 (+7.2%), from €1.4m to €1.5m
- Receivables within one year -€82,992
down €82,992 (-37.1%), from €223,740 to €140,748
of which Trade receivables: -€61,929
Equity and liabilities
- Accrued charges and deferred income -€333,657
down €333,657 (-70.3%), from €474,656 to €140,999
- Debts after one year -€320,000
down €320,000 (-14.1%), from €2.3m to €2.0m
- Other debts +€106,897
up €106,897 (+210%), from €50,797 to €157,694
Income statement
- Gross operating margin -€267,198
down €267,198 (-18.6%), from €1.4m to €1.2m
- Taxes -€121,908
down €121,908 (-85.0%), from €143,394 to €21,486
- Financial charges -€38,969
down €38,969 (-21.0%), from €185,576 to €146,607
- Financial income -€28,387
down €28,387 (-56.0%), from €50,701 to €22,315
- Other operating charges +€18,353
up €18,353 (+102%), from €17,940 to €36,293
Change in the result, 2025 to 2026
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 2025
€316,915
Gross operating margin
-€267,198
Staff costs
-€2,556
Depreciation
+€4,739
Other operating charges
-€18,353
Financial income
-€28,387
Financial charges
+€38,969
Taxes
+€121,908
Result 2026
€166,037
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€302,732
Investment
+€497,548
Financing
-€440,000
Cash 2025
€0
From operations (derived)
+€302,732
Net result for the year
+€166,037
Depreciation
+€359,744
Stocks and contracts
-€100,495
Receivables within one year
+€82,992
Deferred charges and accrued income
+€6,052
Trade debts
+€60,018
Tax, wage and social debts
-€44,855
Other debts
+€106,897
Accrued charges and deferred income
-€333,657
Investment (derived)
+€497,548
Investment in fixed assets (net)
+€38,285
Current investments
+€459,262
Financing
-€440,000
Debts after one year
-€320,000
Contributions, distributions and other
-€120,000
Cash 2026
€360,280
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,250,533 | €5,764,973 | -€485,560 | -7.8% |
| Fixed assets | 21/28 | €4,159,378 | €3,761,349 | -€398,029 | -9.6% |
| Tangible fixed assets | 22/27 | €4,159,378 | €3,761,349 | -€398,029 | -9.6% |
| Land and buildings | 22 | €3,964,457 | €3,636,734 | -€327,723 | -8.3% |
| Plant, machinery and equipment | 23 | €41,535 | €48,870 | +€7,335 | +17.7% |
| Furniture and vehicles | 24 | €88,517 | €39,040 | -€49,477 | -55.9% |
| Other tangible fixed assets | 26 | €64,869 | €36,706 | -€28,164 | -43.4% |
| Current assets | 29/58 | €2,091,155 | €2,003,623 | -€87,532 | -4.2% |
| Stocks and contracts in progress | 3 | €1,390,221 | €1,490,716 | +€100,495 | +7.2% |
| Stocks | 30/36 | €1,390,221 | €1,490,716 | +€100,495 | +7.2% |
| Amounts receivable within one year | 40/41 | €223,740 | €140,748 | -€82,992 | -37.1% |
| Trade receivables | 40 | €194,814 | €132,884 | -€61,929 | -31.8% |
| Other amounts receivable | 41 | €28,926 | €7,864 | -€21,062 | -72.8% |
| Current investments | 50/53 | €459,262 | - | -€459,262 | |
| Cash at bank and in hand | 54/58 | - | €360,280 | +€360,280 | |
| Deferred charges and accrued income | 490/1 | €17,932 | €11,879 | -€6,052 | -33.8% |
| Total equity and liabilities | 10/49 | €6,250,533 | €5,764,973 | -€485,560 | -7.8% |
| Equity | 10/15 | €3,146,847 | €3,192,884 | +€46,037 | +1.5% |
| Contributions | 10/11 | €805,000 | €805,000 | = | 0.0% |
| Reserves | 13 | €2,341,847 | €2,387,884 | +€46,037 | +2.0% |
| Tax-exempt reserves | 132 | €10,190 | €10,190 | = | 0.0% |
| Distributable reserves | 133 | €2,331,657 | €2,377,694 | +€46,037 | +2.0% |
| Amounts payable | 17/49 | €3,103,686 | €2,572,089 | -€531,597 | -17.1% |
| Amounts payable after more than one year | 17 | €2,270,000 | €1,950,000 | -€320,000 | -14.1% |
| Other amounts payable | 178/9 | €2,270,000 | €1,950,000 | -€320,000 | -14.1% |
| Amounts payable within one year | 42/48 | €359,030 | €481,090 | +€122,060 | +34.0% |
| Trade debts | 44 | €146,877 | €206,895 | +€60,018 | +40.9% |
| Suppliers | 440/4 | €146,877 | €206,895 | +€60,018 | +40.9% |
| Taxes, remuneration and social security | 45 | €161,355 | €116,501 | -€44,855 | -27.8% |
| Taxes | 450/3 | €85,112 | €47,315 | -€37,797 | -44.4% |
| Remuneration and social security | 454/9 | €76,243 | €69,186 | -€7,057 | -9.3% |
| Other amounts payable | 47/48 | €50,797 | €157,694 | +€106,897 | +210% |
| Accrued charges and deferred income | 492/3 | €474,656 | €140,999 | -€333,657 | -70.3% |
| Non-recurring operating income | 76A | €1,850 | €11,570 | +€9,720 | +525% |
| Remuneration, social security and pensions | 62 | €459,686 | €462,243 | +€2,556 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364,483 | €359,744 | -€4,739 | -1.3% |
| Other operating charges | 640/8 | €17,940 | €36,293 | +€18,353 | +102% |
| Gross operating margin | 9900 | €1,437,293 | €1,170,095 | -€267,198 | -18.6% |
| Operating profit (loss) | 9901 | €595,183 | €311,815 | -€283,368 | -47.6% |
| Financial income | 75/76B | €50,701 | €22,315 | -€28,387 | -56.0% |
| Recurring financial income | 75 | €50,701 | €22,315 | -€28,387 | -56.0% |
| Financial charges | 65/66B | €185,576 | €146,607 | -€38,969 | -21.0% |
| Recurring financial charges | 65 | €185,576 | €146,607 | -€38,969 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €460,309 | €187,523 | -€272,786 | -59.3% |
| Income taxes | 67/77 | €143,394 | €21,486 | -€121,908 | -85.0% |
| Profit (loss) for the period | 9904 | €316,915 | €166,037 | -€150,878 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €316,915 | €166,037 | -€150,878 | -47.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.