Villa Rozerood: 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.
Villa Rozerood
Largest movements
- Tangible fixed assets -€333,640
down €333,640 (-20.9%), from €1.6m to €1.3m
of which Other tangible fixed assets: -€290,915
- Current investments +€151,586
up €151,586 (+12.0%), from €1.3m to €1.4m
- Cash +€54,968
up €54,968 (+57.6%), from €95,358 to €150,326
mainly Investment in fixed assets (net) (+€251,847) and Depreciation (+€81,793)
- Deferred charges and accrued income +€46,527
up €46,527 (+464%), from €10,032 to €56,559
- Investment grants -€115,947
down €115,947 (-25.7%), from €451,114 to €335,167
- Gross operating margin +€135,089
up €135,089 (+9.9%), from €1.4m to €1.5m
- Staff costs +€133,490
up €133,490 (+10.9%), from €1.2m to €1.4m
- Depreciation -€22,976
down €22,976 (-21.9%), from €104,769 to €81,793
- Financial charges +€17,826
up €17,826 (+122%), from €14,647 to €32,473
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 | €2,978,265 | €2,904,840 | -€73,425 | -2.5% |
| Fixed assets | 21/28 | €1,597,107 | €1,263,467 | -€333,640 | -20.9% |
| Tangible fixed assets | 22/27 | €1,597,107 | €1,263,467 | -€333,640 | -20.9% |
| Land and buildings | 22 | €34,632 | €35,152 | +€520 | +1.5% |
| Plant, machinery and equipment | 23 | €258,301 | €220,410 | -€37,891 | -14.7% |
| Furniture and vehicles | 24 | €28,598 | €23,244 | -€5,354 | -18.7% |
| Other tangible fixed assets | 26 | €1,275,577 | €984,661 | -€290,915 | -22.8% |
| Current assets | 29/58 | €1,381,158 | €1,641,373 | +€260,215 | +18.8% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,436 | €19,571 | +€7,135 | +57.4% |
| Trade receivables | 40 | €12,436 | €19,571 | +€7,135 | +57.4% |
| Current investments | 50/53 | €1,258,332 | €1,409,917 | +€151,586 | +12.0% |
| Cash at bank and in hand | 54/58 | €95,358 | €150,326 | +€54,968 | +57.6% |
| Deferred charges and accrued income | 490/1 | €10,032 | €56,559 | +€46,527 | +464% |
| Total equity and liabilities | 10/49 | €2,978,265 | €2,904,840 | -€73,425 | -2.5% |
| Equity | 10/15 | €2,820,359 | €2,729,520 | -€90,840 | -3.2% |
| Contributions | 10/11 | €2,797,777 | €2,797,777 | = | 0.0% |
| Capital | 10 | €2,797,777 | €2,797,777 | = | 0.0% |
| Reserves | 13 | €18,336 | €14,683 | -€3,653 | -19.9% |
| Profit (loss) carried forward | 14 | -€446,868 | -€418,107 | +€28,760 | +6.4% |
| Investment grants | 15 | €451,114 | €335,167 | -€115,947 | -25.7% |
| Amounts payable | 17/49 | €157,906 | €175,321 | +€17,415 | +11.0% |
| Amounts payable within one year | 42/48 | €141,298 | €174,913 | +€33,615 | +23.8% |
| Trade debts | 44 | €31,892 | €40,865 | +€8,973 | +28.1% |
| Suppliers | 440/4 | €31,892 | €40,865 | +€8,973 | +28.1% |
| Advances received on contracts in progress | 46 | €530 | - | -€530 | |
| Taxes, remuneration and social security | 45 | €108,876 | €134,048 | +€25,172 | +23.1% |
| Remuneration and social security | 454/9 | €108,876 | €134,048 | +€25,172 | +23.1% |
| Accrued charges and deferred income | 492/3 | €16,608 | €408 | -€16,200 | -97.5% |
| Non-recurring operating income | 76A | €101 | €58,500 | +€58,399 | +57,712% |
| Remuneration, social security and pensions | 62 | €1,219,661 | €1,353,150 | +€133,490 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,769 | €81,793 | -€22,976 | -21.9% |
| Other operating charges | 640/8 | €10,421 | €11,109 | +€688 | +6.6% |
| Non-recurring operating charges | 66A | €2,315 | €2,314 | -€1 | 0.0% |
| Gross operating margin | 9900 | €1,363,255 | €1,498,344 | +€135,089 | +9.9% |
| Operating profit (loss) | 9901 | €26,089 | €49,978 | +€23,889 | +91.6% |
| Financial income | 75/76B | €2,951 | €7,603 | +€4,652 | +158% |
| Recurring financial income | 75 | €2,951 | €7,603 | +€4,652 | +158% |
| Financial charges | 65/66B | €14,647 | €32,473 | +€17,826 | +122% |
| Recurring financial charges | 65 | €14,647 | €32,473 | +€17,826 | +122% |
| Profit (loss) for the period before taxes | 9903 | €14,393 | €25,107 | +€10,714 | +74.4% |
| Profit (loss) for the period | 9904 | €14,393 | €25,107 | +€10,714 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,393 | €25,107 | +€10,714 | +74.4% |
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 15 October 2026 via checked.be.