ROSA
InactiveInactive; last annual accounts for fiscal year 2025.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-11-2025 was due by 30-06-2026 and was filed on 10-03-2026, 112 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
112 d early
2024
5 d early
2023
41 d early
2022
35 d early
2021
12 d early
2020
8 d early
2019
on the day
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 30 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-11-2026 and is due by 30-06-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
28-09-2026 today30-11-2026 close30-06-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Turnover
€88,449▼ 66.4%
2024 · €263,419
EBIT margin
54.9%▼ 10.3pp
2024 · 65.2%
Net result
€111▼ 99.9%
2024 · €188,194
Working capital
€1.1m▼ 16.5%
2024 · €1.3m
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Turnover€228,552€263,419▲ 15.3%€88,449▼ 66.4%
Operating result€284,069▲ 420%€109,243▼ 61.5%€116,738▲ 6.9%€171,840▲ 47.2%€48,588▼ 71.7%
Net result€230,554▲ 587%€75,182▼ 67.4%€104,342▲ 38.8%€188,194▲ 80.4%€111▼ 99.9%
EBIT margin51.1%65.2%▲ 14.2pp54.9%▼ 10.3pp
Equity€1.1m▲ 10.3%€1.2m▲ 6.6%€1.3m▲ 8.6%€1.5m▲ 14.3%€1.5m=
Total assets€1.2m▲ 12.6%€1.2m▲ 4.8%€1.3m▲ 8.8%€1.5m▲ 14.9%€1.5m▼ 1.4%
Debt€30,216▲ 481%€10,562▼ 65.0%€13,947▲ 32.1%€23,379▲ 67.6%€1,813▼ 92.2%
Working capital€920,917▲ 105%€1.0m▲ 9.5%€1.0m▲ 4.2%€1.3m▲ 19.9%€1.1m▼ 16.5%
Staff (FTE)
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 72% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €1.5m
Fixed assets
€451,313 ▲ 85.3%
Current assets
€1.1m ▼ 17.9%
Equity and liabilities €1.5m
Equity
€1.5m =
Debt
€1,813 ▼ 92.2%
Debt's share of the balance-sheet total falls from 1.5% to 0.1%. Debt is lower.
Key figures and ratios
EBITDA
€51,116▼
2024 · €194,081
Cash flow
€2,639▼
2024 · €210,435
Debt to equity
0.00▼
2024 · 0.02
ROE
0.0%▼
2024 · 12.5%
ROA
0.0%▼
2024 · 12.3%
Interest coverage
28.70▼
2024 · 6065.03
Debt ≤ 1 year
€1,813▼
2024 · €23,379
Income taxes
€29,057▼
2024 · €80,689
A ratio outside any meaningful range has been withheld (balance sheet total €1.5m, equity €1.5m).
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | - | - | €228,552 | €263,419 | €88,449 | ▼ 66.4% |
| Non-recurring operating income76A | €167,738 | €429 | - | - | €14,490 | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | €88,435 | €68,244 | €50,697 | ▼ 25.7% |
| Remuneration, social security and pensions62 | €2,580 | €868 | €960 | €968 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €18,640 | €19,911 | €22,304 | €22,241 | €2,528 | ▼ 88.6% |
| Other operating charges640/8 | €111 | €112 | €115 | €126 | €1,126 | ▲ 794% |
| Gross operating margin9900 | €305,400 | €130,134 | €140,117 | €195,175 | €52,242 | ▼ 73.2% |
| Operating profit (loss)9901 | €284,069 | €109,243 | €116,738 | €171,840 | €48,588 | ▼ 71.7% |
| Financial income75/76B | €4,728 | €13,409 | €25,049 | €97,075 | €32,361 | ▼ 66.7% |
| Recurring financial income75 | €4,728 | €13,409 | €25,049 | €97,075 | €32,361 | ▼ 66.7% |
| Non-recurring financial income76B | €0 | - | - | - | - | - |
| Financial charges65/66B | €31 | €30 | €31 | €32 | €51,781 | ▲ 161,716% |
| Recurring financial charges65 | €31 | €30 | €31 | €32 | €1,781 | ▲ 5,466% |
| Non-recurring financial charges66B | €0 | - | - | - | €50,000 | - |
| Profit (loss) for the period before taxes9903 | €288,766 | €122,622 | €141,756 | €268,883 | €29,168 | ▼ 89.2% |
| Income taxes67/77 | €58,212 | €47,440 | €37,414 | €80,689 | €29,057 | ▼ 64.0% |
| Profit (loss) for the period9904 | €230,554 | €75,182 | €104,342 | €188,194 | €111 | ▼ 99.9% |
| Transfer from tax-exempt reserves789 | €18,750 | €4,796 | - | €19,784 | - | - |
| Profit (loss) for the period to be appropriated9905 | €249,304 | €79,978 | €104,342 | €207,978 | €111 | ▼ 99.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.2m | €1.2m | €1.3m | €1.5m | €1.5m | ▼ 1.4% |
| Fixed assets21/28 | €213,884 | €201,976 | €264,380 | €243,539 | €451,313 | ▲ 85.3% |
| Intangible fixed assets21 | €0 | - | - | - | - | - |
| Tangible fixed assets22/27 | €73,884 | €61,976 | €44,380 | €23,539 | €3,113 | ▼ 86.8% |
| Plant, machinery and equipment23 | €4,513 | €2,726 | €4,814 | €3,913 | €3,068 | ▼ 21.6% |
| Furniture and vehicles24 | €69,371 | €57,819 | €38,617 | €19,406 | - | - |
| Other tangible fixed assets26 | - | €1,432 | €950 | €220 | €45 | ▼ 79.5% |
| Financial fixed assets28 | €140,000 | €140,000 | €220,000 | €220,000 | €448,200 | ▲ 104% |
| Current assets29/58 | €951,095 | €1.0m | €1.1m | €1.3m | €1.1m | ▼ 17.9% |
| Amounts receivable within one year40/41 | €25,250 | €105,283 | €257,500 | €277,045 | €22,880 | ▼ 91.7% |
| Trade receivables40 | - | - | - | - | €2,396 | - |
| Other amounts receivable41 | €25,250 | €105,283 | €257,500 | €277,045 | €20,484 | ▼ 92.6% |
| Current investments50/53 | €342,947 | €387,482 | €382,482 | €826,735 | €965,541 | ▲ 16.8% |
| Cash at bank and in hand54/58 | €581,643 | €525,765 | €421,782 | €156,651 | €64,671 | ▼ 58.7% |
| Deferred charges and accrued income490/1 | €1,255 | - | €2,089 | €21,890 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.2m | €1.2m | €1.3m | €1.5m | €1.5m | ▼ 1.4% |
| Equity10/15 | €1.1m | €1.2m | €1.3m | €1.5m | €1.5m | = |
| Contributions10/11 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Capital10 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Issued capital100 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Reserves13 | €1.1m | €1.1m | €1.3m | €1.4m | €1.4m | = |
| Non-distributable reserves130/1 | €76,242 | €76,242 | €76,242 | €76,242 | €76,242 | = |
| Legal reserve130 | €76,242 | €76,242 | €76,242 | €76,242 | €76,242 | = |
| Tax-exempt reserves132 | €24,580 | €19,784 | €19,784 | - | - | - |
| Distributable reserves133 | €971,940 | €1.1m | €1.2m | €1.4m | €1.4m | = |
| Profit (loss) carried forward14 | - | - | - | - | €111 | - |
| Amounts payable17/49 | €30,216 | €10,562 | €13,947 | €23,379 | €1,813 | ▼ 92.2% |
| Amounts payable within one year42/48 | €30,177 | €10,562 | €13,947 | €23,379 | €1,813 | ▼ 92.2% |
| Trade debts44 | €4,966 | €2,564 | €3,513 | €2,581 | €1,813 | ▼ 29.8% |
| Suppliers440/4 | €4,966 | €2,564 | €3,513 | €2,581 | €1,813 | ▼ 29.8% |
| Taxes, remuneration and social security45 | €25,212 | €7,998 | €10,434 | €20,798 | - | - |
| Taxes450/3 | €24,930 | €7,998 | €10,434 | €20,798 | - | - |
| Remuneration and social security454/9 | €282 | - | - | - | - | - |
| Accrued charges and deferred income492/3 | €39 | - | - | - | - | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €230,554 | €75,182 | €104,342 | €188,194 | €111 | ▼ 99.9% |
| + Depreciation and write-downs630 | €18,640 | €19,911 | €22,304 | €22,241 | €2,528 | ▼ 88.6% |
| Operating cash flow (approximation) | €249,194 | €95,093 | €126,646 | €210,435 | €2,639 | ▼ 98.7% |
| Investment in fixed assets (approximation) | - | -€8,004 | -€84,707 | -€1,400 | -€210,302 | ▼ 14,922% |
| Change in cash | - | -€55,878 | -€103,983 | -€265,131 | -€91,980 | ▲ 65.3% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
10-03
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
30-11
Financial
Weakest financial yearnet €111 ▼99.9%
Net result drops to €111, the lowest in the series.
30-11
Financial
Liquidity times 11current ratio 580.86
Current ratio from 54.85 to 580.86; short-term debt falls from €23,379 to €1,813.
25-06
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
20-05
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
26-05
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
30-11
Financial
Liquidity triplescurrent ratio 96.43
Current ratio from 31.52 to 96.43; short-term debt falls from €30,177 to €10,562.
18-06
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
30-11
Financial
Highest result since 2018net €230,554 ▲587%
Operating result €284,069, net result €230,554, both a record.
22-06
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
30-06
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
31-05
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
29-05
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
06-06
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 7 acts read
About the unread acts
We know of 7 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Structure & network
Owners and holdings
2 owners · 1 holdingOwners 2
- Roch Pietersnatural personSourceown accounts 30-11-202550%
- Sabine Logiernatural personSourceown accounts 30-11-202550%
Holdings 1
- APSOLUT.subsidiarySourceaccounts APSOLUT. 202573.33%
According to the annual accounts to 30-11-2025 of ROSA and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Recognitions · licences · registrations
Legal Entity Identifier
9676000XZUK1QUWBG998