Rozen en Bottels: what changed
Rozen en Bottels
Largest movements
- Stocks and contracts -€63,153
down €63,153 (-100%), from €63,153 to €0
- Receivables within one year -€15,150
down €15,150 (-51.9%), from €29,204 to €14,054
of which Trade receivables: -€16,384
- Tangible fixed assets -€9,585
down €9,585 (-4.7%), from €203,078 to €193,492
of which Land and buildings: -€5,833
- Cash -€5,485
down €5,485 (-39.5%), from €13,870 to €8,385
mainly Net result for the year (-€32,872) and Debts after one year (-€26,248)
- Profit (loss) carried forward -€32,872
down €32,872 (-84.8%), from -€38,760 to -€71,632
- Debts after one year -€26,248
down €26,248 (-10.0%), from €263,153 to €236,906
- Advances received -€18,433
down €18,433 (-100%), from €18,433 to €0
- Trade debts -€8,682
down €8,682 (-56.2%), from €15,451 to €6,769
- Short-term financial debts -€7,473
down €7,473 (-100%), from €7,473 to €0
- Gross operating margin -€6,414
down €6,414, from €6,342 to -€72
- Other operating charges +€2,752
up €2,752 (+264%), from €1,044 to €3,796
- Financial charges +€1,032
up €1,032 (+5.6%), from €18,582 to €19,614
of which Financial charges: +€7,032
- Depreciation -€1,026
down €1,026 (-9.7%), from €10,611 to €9,585
- Financial income +€151
up €151 (+78.4%), from €193 to €344
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,305 | €221,939 | -€92,366 | -29.4% |
| Fixed assets | 21/28 | €203,078 | €193,492 | -€9,585 | -4.7% |
| Tangible fixed assets | 22/27 | €203,078 | €193,492 | -€9,585 | -4.7% |
| Land and buildings | 22 | €186,603 | €180,769 | -€5,833 | -3.1% |
| Plant, machinery and equipment | 23 | €6,828 | €4,678 | -€2,150 | -31.5% |
| Furniture and vehicles | 24 | €2,202 | €1,127 | -€1,075 | -48.8% |
| Other tangible fixed assets | 26 | €7,446 | €6,918 | -€527 | -7.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €111,227 | €28,447 | -€82,780 | -74.4% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €63,153 | €0 | -€63,153 | -100% |
| Stocks | 30/36 | €63,153 | €0 | -€63,153 | -100% |
| Amounts receivable within one year | 40/41 | €29,204 | €14,054 | -€15,150 | -51.9% |
| Trade receivables | 40 | €22,970 | €6,586 | -€16,384 | -71.3% |
| Other amounts receivable | 41 | €6,235 | €7,468 | +€1,234 | +19.8% |
| Cash at bank and in hand | 54/58 | €13,870 | €8,385 | -€5,485 | -39.5% |
| Deferred charges and accrued income | 490/1 | - | €1,008 | +€1,008 | |
| Total equity and liabilities | 10/49 | €314,305 | €221,939 | -€92,366 | -29.4% |
| Equity | 10/15 | -€4,274 | -€37,146 | -€32,872 | -769% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €19,486 | €19,486 | = | 0.0% |
| Distributable reserves | 133 | €19,486 | €19,486 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,760 | -€71,632 | -€32,872 | -84.8% |
| Amounts payable | 17/49 | €318,579 | €259,085 | -€59,494 | -18.7% |
| Amounts payable after more than one year | 17 | €263,153 | €236,906 | -€26,248 | -10.0% |
| Financial debts | 170/4 | €263,153 | €236,906 | -€26,248 | -10.0% |
| Amounts payable within one year | 42/48 | €55,426 | €22,179 | -€33,246 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | €11,351 | €11,248 | -€104 | -0.9% |
| Financial debts | 43 | €7,473 | €0 | -€7,473 | -100% |
| Credit institutions | 430/8 | €7,473 | €0 | -€7,473 | -100% |
| Trade debts | 44 | €15,451 | €6,769 | -€8,682 | -56.2% |
| Suppliers | 440/4 | €15,451 | €6,769 | -€8,682 | -56.2% |
| Advances received on contracts in progress | 46 | €18,433 | €0 | -€18,433 | -100% |
| Taxes, remuneration and social security | 45 | €2,718 | €4,163 | +€1,445 | +53.1% |
| Taxes | 450/3 | €168 | €1,663 | +€1,495 | +887% |
| Remuneration and social security | 454/9 | €2,550 | €2,500 | -€50 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,611 | €9,585 | -€1,026 | -9.7% |
| Other operating charges | 640/8 | €1,044 | €3,796 | +€2,752 | +264% |
| Non-recurring operating charges | 66A | €14,891 | €0 | -€14,891 | -100% |
| Gross operating margin | 9900 | €6,342 | -€72 | -€6,414 | |
| Operating profit (loss) | 9901 | -€20,203 | -€13,453 | +€6,750 | +33.4% |
| Financial income | 75/76B | €193 | €344 | +€151 | +78.4% |
| Recurring financial income | 75 | €193 | €344 | +€151 | +78.4% |
| Financial charges | 65/66B | €18,582 | €19,614 | +€1,032 | +5.6% |
| Recurring financial charges | 65 | €12,582 | €19,614 | +€7,032 | +55.9% |
| Non-recurring financial charges | 66B | €6,000 | €0 | -€6,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€38,592 | -€32,723 | +€5,869 | +15.2% |
| Income taxes | 67/77 | €168 | €149 | -€19 | -11.4% |
| Profit (loss) for the period | 9904 | -€38,760 | -€32,872 | +€5,889 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,760 | -€32,872 | +€5,889 | +15.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.