ROZENHOF: what changed
Two fiscal 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.
ROZENHOF
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash +€21,864
up €21,864 (+6.1%), from €357,827 to €379,691
mainly Net result for the year (+€54,949) and Depreciation (+€3,384)
- Reserves +€54,949
up €54,949 (+15.2%), from €360,743 to €415,692
of which Distributable reserves: +€54,949
- Purchases and services +€10,072
new in 2025: €10,072
- Financial income -€1,003
down €1,003 (-56.3%), from €1,782 to €779
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 | €503,900 | €562,406 | +€58,506 | +11.6% |
| Fixed assets | 21/28 | €145,539 | €142,155 | -€3,384 | -2.3% |
| Tangible fixed assets | 22/27 | €145,539 | €142,155 | -€3,384 | -2.3% |
| Land and buildings | 22 | €136,341 | €136,341 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,198 | €5,813 | -€3,384 | -36.8% |
| Current assets | 29/58 | €358,361 | €420,251 | +€61,890 | +17.3% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €357,827 | €379,691 | +€21,864 | +6.1% |
| Deferred charges and accrued income | 490/1 | €534 | €560 | +€26 | +4.9% |
| Total equity and liabilities | 10/49 | €503,900 | €562,406 | +€58,506 | +11.6% |
| Equity | 10/15 | €380,743 | €435,692 | +€54,949 | +14.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €360,743 | €415,692 | +€54,949 | +15.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €358,743 | €413,692 | +€54,949 | +15.3% |
| Amounts payable | 17/49 | €123,157 | €126,714 | +€3,557 | +2.9% |
| Amounts payable within one year | 42/48 | €123,157 | €126,714 | +€3,557 | +2.9% |
| Trade debts | 44 | €99 | €65 | -€34 | -34.1% |
| Suppliers | 440/4 | €99 | €65 | -€34 | -34.1% |
| Taxes, remuneration and social security | 45 | €2,343 | €3,049 | +€706 | +30.1% |
| Taxes | 450/3 | €2,343 | €3,049 | +€706 | +30.1% |
| Other amounts payable | 47/48 | €120,715 | €123,600 | +€2,885 | +2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,072 | +€10,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,384 | €3,384 | = | 0.0% |
| Other operating charges | 640/8 | €9,001 | €8,847 | -€153 | -1.7% |
| Gross operating margin | 9900 | €98,670 | €97,731 | -€939 | -1.0% |
| Operating profit (loss) | 9901 | €86,285 | €85,500 | -€785 | -0.9% |
| Financial income | 75/76B | €1,782 | €779 | -€1,003 | -56.3% |
| Recurring financial income | 75 | €1,782 | €779 | -€1,003 | -56.3% |
| Financial charges | 65/66B | €4,889 | €5,687 | +€798 | +16.3% |
| Recurring financial charges | 65 | €4,889 | €5,687 | +€798 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €83,178 | €80,592 | -€2,586 | -3.1% |
| Income taxes | 67/77 | €26,450 | €25,643 | -€807 | -3.1% |
| Profit (loss) for the period | 9904 | €56,728 | €54,949 | -€1,779 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,728 | €54,949 | -€1,779 | -3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.