Rozendom: 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.
Rozendom
Largest movements
- Tangible fixed assets +€254,968
up €254,968 (+33.8%), from €754,037 to €1.0m
of which Furniture and vehicles: +€182,145
- Cash -€63,050
down €63,050 (-24.8%), from €253,728 to €190,678
mainly Investment in fixed assets (net) (-€407,128) and Other debts (-€5,283)
- Reserves +€84,459
up €84,459 (+26.4%), from €319,514 to €403,973
of which Distributable reserves: +€48,984
- Current portion of long-term debt +€37,375
up €37,375 (+29.4%), from €127,145 to €164,520
- Debts after one year +€36,055
up €36,055 (+7.9%), from €456,381 to €492,436
of which Financial debts: +€33,625
- Gross operating margin +€73,611
up €73,611 (+30.8%), from €238,943 to €312,554
- Depreciation +€15,212
up €15,212 (+11.1%), from €137,241 to €152,452
- Taxes +€8,660
up €8,660 (+40.3%), from €21,513 to €30,173
- Other operating charges +€7,429
up €7,429 (+197.4%), from €3,764 to €11,193
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 | €1,062,356 | €1,240,001 | +€177,645 | +16.7% |
| Fixed assets | 21/28 | €756,587 | €1,011,262 | +€254,675 | +33.7% |
| Intangible fixed assets | 21 | €1,387 | €1,094 | -€293 | -21.1% |
| Tangible fixed assets | 22/27 | €754,037 | €1,009,005 | +€254,968 | +33.8% |
| Land and buildings | 22 | €216,980 | €203,534 | -€13,446 | -6.2% |
| Plant, machinery and equipment | 23 | €451,566 | €537,835 | +€86,269 | +19.1% |
| Furniture and vehicles | 24 | €85,491 | €267,635 | +€182,145 | +213.1% |
| Financial fixed assets | 28 | €1,163 | €1,163 | = | 0.0% |
| Current assets | 29/58 | €305,769 | €228,739 | -€77,031 | -25.2% |
| Stocks and contracts in progress | 3 | €9,889 | €10,303 | +€414 | +4.2% |
| Stocks | 30/36 | €9,889 | €10,303 | +€414 | +4.2% |
| Amounts receivable within one year | 40/41 | €33,082 | €27,758 | -€5,324 | -16.1% |
| Trade receivables | 40 | €29,447 | €23,263 | -€6,184 | -21.0% |
| Other amounts receivable | 41 | €3,635 | €4,495 | +€860 | +23.7% |
| Cash at bank and in hand | 54/58 | €253,728 | €190,678 | -€63,050 | -24.8% |
| Deferred charges and accrued income | 490/1 | €9,071 | - | -€9,071 | |
| Total equity and liabilities | 10/49 | €1,062,356 | €1,240,001 | +€177,645 | +16.7% |
| Equity | 10/15 | €338,114 | €422,573 | +€84,459 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €319,514 | €403,973 | +€84,459 | +26.4% |
| Tax-exempt reserves | 132 | - | €35,475 | +€35,475 | |
| Distributable reserves | 133 | €319,514 | €368,498 | +€48,984 | +15.3% |
| Provisions and deferred taxes | 16 | - | €11,825 | +€11,825 | |
| Deferred taxes | 168 | - | €11,825 | +€11,825 | |
| Amounts payable | 17/49 | €724,242 | €805,602 | +€81,361 | +11.2% |
| Amounts payable after more than one year | 17 | €456,381 | €492,436 | +€36,055 | +7.9% |
| Financial debts | 170/4 | €450,606 | €484,231 | +€33,625 | +7.5% |
| Other amounts payable | 178/9 | €5,775 | €8,205 | +€2,430 | +42.1% |
| Amounts payable within one year | 42/48 | €265,907 | €310,507 | +€44,600 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €127,145 | €164,520 | +€37,375 | +29.4% |
| Trade debts | 44 | €3,338 | €14,054 | +€10,716 | +321.0% |
| Suppliers | 440/4 | €3,338 | €14,054 | +€10,716 | +321.0% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €13,057 | €16,850 | +€3,793 | +29.0% |
| Taxes | 450/3 | €13,057 | €16,850 | +€3,793 | +29.0% |
| Other amounts payable | 47/48 | €120,366 | €115,083 | -€5,283 | -4.4% |
| Accrued charges and deferred income | 492/3 | €1,954 | €2,660 | +€706 | +36.1% |
| Non-recurring operating income | 76A | - | €57,300 | +€57,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,241 | €152,452 | +€15,212 | +11.1% |
| Other operating charges | 640/8 | €3,764 | €11,193 | +€7,429 | +197.4% |
| Gross operating margin | 9900 | €238,943 | €312,554 | +€73,611 | +30.8% |
| Operating profit (loss) | 9901 | €97,938 | €148,909 | +€50,971 | +52.0% |
| Financial income | 75/76B | €25 | €354 | +€329 | +1310.4% |
| Recurring financial income | 75 | €25 | €354 | +€329 | +1310.4% |
| Financial charges | 65/66B | €20,895 | €22,806 | +€1,912 | +9.1% |
| Recurring financial charges | 65 | €20,895 | €22,806 | +€1,912 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €77,068 | €126,457 | +€49,388 | +64.1% |
| Transfer to deferred taxes | 680 | - | €11,825 | +€11,825 | |
| Income taxes | 67/77 | €21,513 | €30,173 | +€8,660 | +40.3% |
| Profit (loss) for the period | 9904 | €55,556 | €84,459 | +€28,903 | +52.0% |
| Transfer to tax-exempt reserves | 689 | - | €35,475 | +€35,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,556 | €48,984 | -€6,572 | -11.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.