VAN BIESBROECK - ROOSENS: 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.
VAN BIESBROECK - ROOSENS
Largest movements
- Receivables within one year +€160,548
up €160,548 (+33.2%), from €483,671 to €644,219
of which Other amounts receivable: +€159,486
- Cash -€97,693
down €97,693 (-68.2%), from €143,179 to €45,486
mainly Receivables within one year (-€160,548) and Investment in fixed assets (net) (-€25,902)
- Deferred charges and accrued income +€15,810
new in 2025: €15,810
- Tangible fixed assets +€10,546
up €10,546 (+27.7%), from €38,099 to €48,646
of which Furniture and vehicles: +€10,809
- Reserves +€94,677
up €94,677 (+15.3%), from €620,313 to €714,990
of which Distributable reserves: +€94,677
- Gross operating margin -€93,254
down €93,254 (-41.8%), from €223,106 to €129,852
- Taxes -€33,040
down €33,040 (-41.5%), from €79,613 to €46,574
- Depreciation +€6,030
up €6,030 (+64.7%), from €9,326 to €15,355
- Financial income +€2,456
up €2,456 (+8.7%), from €28,076 to €30,532
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 | €669,489 | €758,701 | +€89,212 | +13.3% |
| Fixed assets | 21/28 | €38,099 | €48,646 | +€10,546 | +27.7% |
| Tangible fixed assets | 22/27 | €38,099 | €48,646 | +€10,546 | +27.7% |
| Land and buildings | 22 | €304 | €9,582 | +€9,278 | +3,050% |
| Plant, machinery and equipment | 23 | €31,400 | €21,859 | -€9,541 | -30.4% |
| Furniture and vehicles | 24 | €6,395 | €17,204 | +€10,809 | +169% |
| Current assets | 29/58 | €631,390 | €710,055 | +€78,665 | +12.5% |
| Amounts receivable within one year | 40/41 | €483,671 | €644,219 | +€160,548 | +33.2% |
| Trade receivables | 40 | - | €1,062 | +€1,062 | |
| Other amounts receivable | 41 | €483,671 | €643,157 | +€159,486 | +33.0% |
| Current investments | 50/53 | €4,540 | €4,540 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €143,179 | €45,486 | -€97,693 | -68.2% |
| Deferred charges and accrued income | 490/1 | - | €15,810 | +€15,810 | |
| Total equity and liabilities | 10/49 | €669,489 | €758,701 | +€89,212 | +13.3% |
| Equity | 10/15 | €626,513 | €721,190 | +€94,677 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620,313 | €714,990 | +€94,677 | +15.3% |
| Tax-exempt reserves | 132 | €16,820 | €16,820 | = | 0.0% |
| Distributable reserves | 133 | €603,494 | €698,171 | +€94,677 | +15.7% |
| Amounts payable | 17/49 | €42,976 | €37,510 | -€5,465 | -12.7% |
| Amounts payable within one year | 42/48 | €42,976 | €37,510 | -€5,465 | -12.7% |
| Trade debts | 44 | €21,420 | €21,537 | +€117 | +0.5% |
| Suppliers | 440/4 | €21,420 | €21,537 | +€117 | +0.5% |
| Taxes, remuneration and social security | 45 | €21,556 | €15,974 | -€5,582 | -25.9% |
| Taxes | 450/3 | €21,556 | €15,974 | -€5,582 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,326 | €15,355 | +€6,030 | +64.7% |
| Other operating charges | 640/8 | €3,339 | €3,322 | -€17 | -0.5% |
| Gross operating margin | 9900 | €223,106 | €129,852 | -€93,254 | -41.8% |
| Operating profit (loss) | 9901 | €210,441 | €111,174 | -€99,267 | -47.2% |
| Financial income | 75/76B | €28,076 | €30,532 | +€2,456 | +8.7% |
| Recurring financial income | 75 | €28,076 | €30,532 | +€2,456 | +8.7% |
| Financial charges | 65/66B | €449 | €455 | +€6 | +1.4% |
| Recurring financial charges | 65 | €449 | €455 | +€6 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €238,068 | €141,251 | -€96,818 | -40.7% |
| Income taxes | 67/77 | €79,613 | €46,574 | -€33,040 | -41.5% |
| Profit (loss) for the period | 9904 | €158,455 | €94,677 | -€63,778 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €158,455 | €94,677 | -€63,778 | -40.2% |
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 22 October 2026 via checked.be.