Victoria & Roses: what changed
What changed
Victoria & Roses
NACE 47.559, Retail sale of other household articles
filed annual accounts (NBB)
Net result for the year
€647
2024 · -€5,131+€5,778
Equity
€77,197
2024 · €76,550+€647
Cash
€66,936
2024 · €64,278+€2,658
Balance sheet total
€105,597
2024 · €107,431-€1,834
Largest movements
Assets
- Intangible fixed assets -€2,745
down €2,745 (-100%), from €2,745 to €0
- Cash +€2,658
up €2,658 (+4.1%), from €64,278 to €66,936
mainly Depreciation (+€4,616) and Trade debts (+€2,417)
- Tangible fixed assets -€1,871
down €1,871 (-100%), from €1,871 to €0
Equity and liabilities
- Tax, wage and social debts -€4,505
down €4,505 (-55.6%), from €8,108 to €3,602
- Trade debts +€2,417
up €2,417 (+11.4%), from €21,284 to €23,701
Income statement
- Depreciation -€3,660
down €3,660 (-44.2%), from €8,276 to €4,616
- Gross operating margin +€1,060
up €1,060 (+19.1%), from €5,545 to €6,605
- Other operating charges -€947
down €947 (-48.4%), from €1,958 to €1,011
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.
Result 2024
-€5,131
Gross operating margin
+€1,060
Staff costs
-€7
Depreciation
+€3,660
Other operating charges
+€947
Financial income
+€56
Financial charges
+€61
Result 2025
€647
raises the resultlowers the result
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.
From operations
+€2,658
Investment
€0
Financing
€0
Cash 2024
€64,278
From operations (derived)
+€2,658
Net result for the year
+€647
Depreciation
+€4,616
Stocks and contracts
+€275
Receivables within one year
-€687
Deferred charges and accrued income
+€288
Trade debts
+€2,417
Tax, wage and social debts
-€4,505
Other debts
-€392
Cash 2025
€66,936
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,431 | €105,597 | -€1,834 | -1.7% |
| Fixed assets | 21/28 | €4,616 | €0 | -€4,616 | -100% |
| Intangible fixed assets | 21 | €2,745 | €0 | -€2,745 | -100% |
| Tangible fixed assets | 22/27 | €1,871 | €0 | -€1,871 | -100% |
| Other tangible fixed assets | 26 | €1,871 | €0 | -€1,871 | -100% |
| Current assets | 29/58 | €102,815 | €105,597 | +€2,782 | +2.7% |
| Stocks and contracts in progress | 3 | €24,776 | €24,501 | -€275 | -1.1% |
| Stocks | 30/36 | €24,776 | €24,501 | -€275 | -1.1% |
| Amounts receivable within one year | 40/41 | €12,417 | €13,105 | +€687 | +5.5% |
| Trade receivables | 40 | €10,689 | €11,000 | +€311 | +2.9% |
| Other amounts receivable | 41 | €1,729 | €2,105 | +€376 | +21.8% |
| Cash at bank and in hand | 54/58 | €64,278 | €66,936 | +€2,658 | +4.1% |
| Deferred charges and accrued income | 490/1 | €1,344 | €1,056 | -€288 | -21.4% |
| Total equity and liabilities | 10/49 | €107,431 | €105,597 | -€1,834 | -1.7% |
| Equity | 10/15 | €76,550 | €77,197 | +€647 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €71,550 | €72,197 | +€647 | +0.9% |
| Distributable reserves | 133 | €71,550 | €72,197 | +€647 | +0.9% |
| Amounts payable | 17/49 | €30,881 | €28,400 | -€2,480 | -8.0% |
| Amounts payable within one year | 42/48 | €30,881 | €28,400 | -€2,480 | -8.0% |
| Trade debts | 44 | €21,284 | €23,701 | +€2,417 | +11.4% |
| Suppliers | 440/4 | €21,284 | €23,701 | +€2,417 | +11.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,108 | €3,602 | -€4,505 | -55.6% |
| Taxes | 450/3 | €8,108 | €3,602 | -€4,505 | -55.6% |
| Other amounts payable | 47/48 | €1,489 | €1,098 | -€392 | -26.3% |
| Remuneration, social security and pensions | 62 | €163 | €170 | +€7 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,276 | €4,616 | -€3,660 | -44.2% |
| Other operating charges | 640/8 | €1,958 | €1,011 | -€947 | -48.4% |
| Gross operating margin | 9900 | €5,545 | €6,605 | +€1,060 | +19.1% |
| Operating profit (loss) | 9901 | -€4,852 | €809 | +€5,661 | |
| Financial income | 75/76B | €279 | €336 | +€56 | +20.1% |
| Recurring financial income | 75 | €279 | €336 | +€56 | +20.1% |
| Financial charges | 65/66B | €558 | €497 | -€61 | -10.9% |
| Recurring financial charges | 65 | €558 | €497 | -€61 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,131 | €647 | +€5,778 | |
| Profit (loss) for the period | 9904 | -€5,131 | €647 | +€5,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,131 | €647 | +€5,778 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.