WILLIAM ROSE: 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.
WILLIAM ROSE
Largest movements
- Receivables within one year +€12,159
up €12,159 (+190%), from €6,395 to €18,554
of which Other amounts receivable: +€12,935
- Tangible fixed assets -€8,454
down €8,454 (-5.3%), from €159,759 to €151,305
of which Land and buildings: -€8,087
- Profit (loss) carried forward +€2,751
up €2,751 (+2.5%), from €111,988 to €114,739
- Financial income +€227
up €227 (+225%), from €101 to €328
- Depreciation -€174
down €174 (-2.0%), from €8,629 to €8,454
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,180 | €171,166 | +€3,985 | +2.4% |
| Fixed assets | 21/28 | €159,759 | €151,305 | -€8,454 | -5.3% |
| Tangible fixed assets | 22/27 | €159,759 | €151,305 | -€8,454 | -5.3% |
| Land and buildings | 22 | €153,718 | €145,631 | -€8,087 | -5.3% |
| Plant, machinery and equipment | 23 | €651 | €482 | -€169 | -26.0% |
| Furniture and vehicles | 24 | €5,390 | €5,192 | -€198 | -3.7% |
| Current assets | 29/58 | €7,421 | €19,861 | +€12,440 | +168% |
| Amounts receivable within one year | 40/41 | €6,395 | €18,554 | +€12,159 | +190% |
| Trade receivables | 40 | €2,139 | €1,363 | -€776 | -36.3% |
| Other amounts receivable | 41 | €4,256 | €17,191 | +€12,935 | +304% |
| Cash at bank and in hand | 54/58 | €118 | €345 | +€227 | +193% |
| Deferred charges and accrued income | 490/1 | €909 | €962 | +€53 | +5.8% |
| Total equity and liabilities | 10/49 | €167,180 | €171,166 | +€3,985 | +2.4% |
| Equity | 10/15 | €166,525 | €169,276 | +€2,751 | +1.7% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,988 | €114,739 | +€2,751 | +2.5% |
| Amounts payable | 17/49 | €656 | €1,890 | +€1,234 | +188% |
| Amounts payable within one year | 42/48 | €656 | €1,890 | +€1,234 | +188% |
| Trade debts | 44 | €227 | €1,708 | +€1,481 | +652% |
| Suppliers | 440/4 | €227 | €1,708 | +€1,481 | +652% |
| Taxes, remuneration and social security | 45 | €429 | €182 | -€247 | -57.6% |
| Taxes | 450/3 | €429 | €182 | -€247 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,629 | €8,454 | -€174 | -2.0% |
| Other operating charges | 640/8 | €2,806 | €2,693 | -€113 | -4.0% |
| Gross operating margin | 9900 | €14,495 | €14,555 | +€60 | +0.4% |
| Operating profit (loss) | 9901 | €3,061 | €3,408 | +€347 | +11.3% |
| Financial income | 75/76B | €101 | €328 | +€227 | +225% |
| Recurring financial income | 75 | €101 | €328 | +€227 | +225% |
| Financial charges | 65/66B | €108 | €45 | -€63 | -58.2% |
| Recurring financial charges | 65 | €108 | €45 | -€63 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €3,054 | €3,691 | +€637 | +20.8% |
| Income taxes | 67/77 | €797 | €940 | +€142 | +17.9% |
| Profit (loss) for the period | 9904 | €2,257 | €2,751 | +€494 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,257 | €2,751 | +€494 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.