ROUWCENTRUM HESSEL: 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.
ROUWCENTRUM HESSEL
Largest movements
- Receivables after one year +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Tangible fixed assets -€44,646
down €44,646 (-15.2%), from €293,416 to €248,770
of which Land and buildings: -€39,030
- Cash +€34,181
up €34,181 (+323%), from €10,586 to €44,767
mainly Net result for the year (+€96,334) and Depreciation (+€45,313)
- Receivables within one year +€11,901
up €11,901 (+4.1%), from €287,784 to €299,686
of which Trade receivables: +€9,606
- Reserves +€95,000
up €95,000 (+76.0%), from €125,000 to €220,000
of which Distributable reserves: +€95,000
- Current portion of long-term debt -€29,511
down €29,511 (-66.2%), from €44,603 to €15,091
- Trade debts +€23,312
up €23,312 (+24.3%), from €95,752 to €119,064
- Accrued charges and deferred income -€15,646
down €15,646 (-51.1%), from €30,646 to €15,000
- Debts after one year -€15,091
down €15,091 (-8.3%), from €180,957 to €165,866
- Staff costs -€7,629
down €7,629 (-25.2%), from €30,255 to €22,625
- Gross operating margin -€3,795
down €3,795 (-1.7%), from €223,115 to €219,320
- Taxes +€3,632
up €3,632 (+8.8%), from €41,107 to €44,740
- Financial income +€2,369
up €2,369 (+56.2%), from €4,216 to €6,585
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 | €975,153 | €1,025,740 | +€50,587 | +5.2% |
| Fixed assets | 21/28 | €470,582 | €424,687 | -€45,895 | -9.8% |
| Intangible fixed assets | 21 | €1,676 | €1,009 | -€667 | -39.8% |
| Tangible fixed assets | 22/27 | €293,416 | €248,770 | -€44,646 | -15.2% |
| Land and buildings | 22 | €266,776 | €227,746 | -€39,030 | -14.6% |
| Plant, machinery and equipment | 23 | €22,880 | €18,454 | -€4,426 | -19.3% |
| Furniture and vehicles | 24 | €3,760 | €2,569 | -€1,191 | -31.7% |
| Financial fixed assets | 28 | €175,490 | €174,908 | -€582 | -0.3% |
| Current assets | 29/58 | €504,570 | €601,053 | +€96,482 | +19.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Other amounts receivable | 291 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Stocks and contracts in progress | 3 | €52,600 | €52,600 | = | 0.0% |
| Stocks | 30/36 | €52,600 | €52,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €287,784 | €299,686 | +€11,901 | +4.1% |
| Trade receivables | 40 | €238,614 | €248,220 | +€9,606 | +4.0% |
| Other amounts receivable | 41 | €49,171 | €51,466 | +€2,295 | +4.7% |
| Cash at bank and in hand | 54/58 | €10,586 | €44,767 | +€34,181 | +323% |
| Deferred charges and accrued income | 490/1 | €3,600 | €4,000 | +€400 | +11.1% |
| Total equity and liabilities | 10/49 | €975,153 | €1,025,740 | +€50,587 | +5.2% |
| Equity | 10/15 | €507,015 | €603,349 | +€96,334 | +19.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €125,000 | €220,000 | +€95,000 | +76.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €125,000 | €220,000 | +€95,000 | +76.0% |
| Profit (loss) carried forward | 14 | €332,015 | €333,349 | +€1,334 | +0.4% |
| Amounts payable | 17/49 | €468,137 | €422,391 | -€45,747 | -9.8% |
| Amounts payable after more than one year | 17 | €180,957 | €165,866 | -€15,091 | -8.3% |
| Financial debts | 170/4 | €180,957 | €165,866 | -€15,091 | -8.3% |
| Amounts payable within one year | 42/48 | €256,534 | €241,525 | -€15,009 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €44,603 | €15,091 | -€29,511 | -66.2% |
| Financial debts | 43 | €13,437 | €0 | -€13,437 | -100% |
| Credit institutions | 430/8 | €13,437 | €0 | -€13,437 | -100% |
| Trade debts | 44 | €95,752 | €119,064 | +€23,312 | +24.3% |
| Suppliers | 440/4 | €95,752 | €119,064 | +€23,312 | +24.3% |
| Taxes, remuneration and social security | 45 | €64,193 | €61,485 | -€2,708 | -4.2% |
| Taxes | 450/3 | €46,041 | €57,583 | +€11,541 | +25.1% |
| Remuneration and social security | 454/9 | €18,152 | €3,903 | -€14,249 | -78.5% |
| Other amounts payable | 47/48 | €38,549 | €45,885 | +€7,336 | +19.0% |
| Accrued charges and deferred income | 492/3 | €30,646 | €15,000 | -€15,646 | -51.1% |
| Remuneration, social security and pensions | 62 | €30,255 | €22,625 | -€7,629 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,889 | €45,313 | -€1,576 | -3.4% |
| Other operating charges | 640/8 | €6,217 | €7,114 | +€897 | +14.4% |
| Gross operating margin | 9900 | €223,115 | €219,320 | -€3,795 | -1.7% |
| Operating profit (loss) | 9901 | €139,754 | €144,268 | +€4,514 | +3.2% |
| Financial income | 75/76B | €4,216 | €6,585 | +€2,369 | +56.2% |
| Recurring financial income | 75 | €4,216 | €6,585 | +€2,369 | +56.2% |
| Financial charges | 65/66B | €10,102 | €9,779 | -€323 | -3.2% |
| Recurring financial charges | 65 | €10,102 | €9,779 | -€323 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €133,868 | €141,073 | +€7,205 | +5.4% |
| Income taxes | 67/77 | €41,107 | €44,740 | +€3,632 | +8.8% |
| Profit (loss) for the period | 9904 | €92,761 | €96,334 | +€3,573 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,761 | €96,334 | +€3,573 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.