YVES ROSIER: what changed
YVES ROSIER
Largest movements
- Cash +€13,805
up €13,805 (+4.1%), from €334,547 to €348,352
mainly Net result for the year (+€27,432) and Tax, wage and social debts (+€3,062)
- Tangible fixed assets +€9,882
up €9,882 (+331%), from €2,982 to €12,864
of which Other tangible fixed assets: +€10,246
- Receivables within one year +€6,587
up €6,587 (+200%), from €3,288 to €9,875
- Reserves +€27,432
up €27,432 (+10.3%), from €265,983 to €293,415
of which Distributable reserves: +€27,432
- Financial income -€33,017
down €33,017 (-97.4%), from €33,898 to €881
- Gross operating margin +€4,529
up €4,529 (+12.4%), from €36,485 to €41,014
- Taxes -€3,078
down €3,078 (-19.0%), from €16,171 to €13,093
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,566 | €371,334 | +€29,768 | +8.7% |
| Fixed assets | 21/28 | €2,982 | €12,864 | +€9,882 | +331% |
| Tangible fixed assets | 22/27 | €2,982 | €12,864 | +€9,882 | +331% |
| Plant, machinery and equipment | 23 | €2,982 | €2,618 | -€364 | -12.2% |
| Other tangible fixed assets | 26 | - | €10,246 | +€10,246 | |
| Current assets | 29/58 | €338,584 | €358,470 | +€19,886 | +5.9% |
| Amounts receivable within one year | 40/41 | €3,288 | €9,875 | +€6,587 | +200% |
| Other amounts receivable | 41 | €3,288 | €9,875 | +€6,587 | +200% |
| Cash at bank and in hand | 54/58 | €334,547 | €348,352 | +€13,805 | +4.1% |
| Deferred charges and accrued income | 490/1 | €749 | €243 | -€506 | -67.6% |
| Total equity and liabilities | 10/49 | €341,566 | €371,334 | +€29,768 | +8.7% |
| Equity | 10/15 | €327,552 | €354,984 | +€27,432 | +8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €265,983 | €293,415 | +€27,432 | +10.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €264,123 | €291,555 | +€27,432 | +10.4% |
| Profit (loss) carried forward | 14 | €49,169 | €49,169 | = | 0.0% |
| Amounts payable | 17/49 | €14,014 | €16,350 | +€2,336 | +16.7% |
| Amounts payable within one year | 42/48 | €14,014 | €16,271 | +€2,257 | +16.1% |
| Trade debts | 44 | €23 | €46 | +€23 | +100% |
| Suppliers | 440/4 | €23 | €46 | +€23 | +100% |
| Taxes, remuneration and social security | 45 | €1,084 | €4,146 | +€3,062 | +282% |
| Taxes | 450/3 | €1,084 | €4,146 | +€3,062 | +282% |
| Other amounts payable | 47/48 | €12,907 | €12,079 | -€828 | -6.4% |
| Accrued charges and deferred income | 492/3 | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €656 | +€292 | +80.2% |
| Other operating charges | 640/8 | €231 | €638 | +€407 | +176% |
| Gross operating margin | 9900 | €36,485 | €41,014 | +€4,529 | +12.4% |
| Operating profit (loss) | 9901 | €35,890 | €39,720 | +€3,830 | +10.7% |
| Financial income | 75/76B | €33,898 | €881 | -€33,017 | -97.4% |
| Recurring financial income | 75 | €33,898 | €881 | -€33,017 | -97.4% |
| Financial charges | 65/66B | €74 | €76 | +€2 | +2.7% |
| Recurring financial charges | 65 | €74 | €76 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €69,714 | €40,525 | -€29,189 | -41.9% |
| Income taxes | 67/77 | €16,171 | €13,093 | -€3,078 | -19.0% |
| Profit (loss) for the period | 9904 | €53,543 | €27,432 | -€26,111 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,543 | €27,432 | -€26,111 | -48.8% |
Next steps
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 6 November 2026 via checked.be.