ROZEE: 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.
ROZEE
Largest movements
- Tangible fixed assets -€125,597
down €125,597 (-5.5%), from €2.3m to €2.2m
of which Land and buildings: -€97,401
- Current investments +€125,003
up €125,003 (+119.1%), from €105,000 to €230,003
- Profit (loss) carried forward -€47,405
down €47,405 (-69.1%), from -€68,570 to -€115,975
- Debts after one year +€32,656
up €32,656 (+3.2%), from €1.0m to €1.0m
of which Financial debts: +€32,656
- Gross operating margin -€14,411
down €14,411 (-9.0%), from €160,185 to €145,774
- Taxes -€1,808
down €1,808 (-87.3%), from €2,070 to €262
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.
Cash bridge derived
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 | €2,420,145 | €2,410,065 | -€10,080 | -0.4% |
| Fixed assets | 21/28 | €2,279,562 | €2,153,964 | -€125,597 | -5.5% |
| Tangible fixed assets | 22/27 | €2,279,562 | €2,153,964 | -€125,597 | -5.5% |
| Land and buildings | 22 | €2,193,279 | €2,095,878 | -€97,401 | -4.4% |
| Plant, machinery and equipment | 23 | €1,107 | €802 | -€304 | -27.5% |
| Furniture and vehicles | 24 | €85,176 | €57,284 | -€27,892 | -32.7% |
| Current assets | 29/58 | €140,583 | €256,100 | +€115,517 | +82.2% |
| Amounts receivable within one year | 40/41 | €1,649 | €8,880 | +€7,231 | +438.7% |
| Trade receivables | 40 | €172 | €4,149 | +€3,977 | +2316.0% |
| Other amounts receivable | 41 | €1,477 | €4,731 | +€3,255 | +220.4% |
| Current investments | 50/53 | €105,000 | €230,003 | +€125,003 | +119.1% |
| Cash at bank and in hand | 54/58 | €30,242 | €12,197 | -€18,045 | -59.7% |
| Deferred charges and accrued income | 490/1 | €3,693 | €5,021 | +€1,328 | +36.0% |
| Total equity and liabilities | 10/49 | €2,420,145 | €2,410,065 | -€10,080 | -0.4% |
| Equity | 10/15 | €1,246,015 | €1,198,609 | -€47,405 | -3.8% |
| Contributions | 10/11 | €404,822 | €404,822 | = | 0.0% |
| Revaluation surpluses | 12 | €339,678 | €318,136 | -€21,542 | -6.3% |
| Reserves | 13 | €570,084 | €591,626 | +€21,542 | +3.8% |
| Distributable reserves | 133 | €570,084 | €591,626 | +€21,542 | +3.8% |
| Profit (loss) carried forward | 14 | -€68,570 | -€115,975 | -€47,405 | -69.1% |
| Amounts payable | 17/49 | €1,174,130 | €1,211,455 | +€37,325 | +3.2% |
| Amounts payable after more than one year | 17 | €1,014,384 | €1,047,040 | +€32,656 | +3.2% |
| Financial debts | 170/4 | €1,012,724 | €1,045,380 | +€32,656 | +3.2% |
| Other amounts payable | 178/9 | €1,660 | €1,660 | = | 0.0% |
| Amounts payable within one year | 42/48 | €105,184 | €106,221 | +€1,037 | +1.0% |
| Trade debts | 44 | €3,856 | €5,150 | +€1,293 | +33.5% |
| Suppliers | 440/4 | €3,856 | €5,150 | +€1,293 | +33.5% |
| Taxes, remuneration and social security | 45 | €1,389 | €1,132 | -€257 | -18.5% |
| Taxes | 450/3 | €1,389 | €1,132 | -€257 | -18.5% |
| Other amounts payable | 47/48 | €99,939 | €99,939 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €54,562 | €58,195 | +€3,633 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,982 | €125,597 | -€385 | -0.3% |
| Other operating charges | 640/8 | €17,183 | €17,302 | +€120 | +0.7% |
| Gross operating margin | 9900 | €160,185 | €145,774 | -€14,411 | -9.0% |
| Operating profit (loss) | 9901 | €17,020 | €2,874 | -€14,146 | -83.1% |
| Financial income | 75/76B | €1,930 | €1,723 | -€206 | -10.7% |
| Recurring financial income | 75 | €1,930 | €1,723 | -€206 | -10.7% |
| Financial charges | 65/66B | €50,362 | €51,740 | +€1,378 | +2.7% |
| Recurring financial charges | 65 | €50,362 | €51,740 | +€1,378 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,413 | -€47,143 | -€15,730 | -50.1% |
| Income taxes | 67/77 | €2,070 | €262 | -€1,808 | -87.3% |
| Profit (loss) for the period | 9904 | -€33,483 | -€47,405 | -€13,922 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,483 | -€47,405 | -€13,922 | -41.6% |
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 9 October 2026 via checked.be.