COME & ROSE: what changed
Two fiscal 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.
COME & ROSE
Largest movements
- Cash +€2,318
up €2,318 (+120.9%), from €1,918 to €4,236
mainly Net result for the year (+€9,945) and Tax, wage and social debts (+€1,092)
- Tangible fixed assets +€1,266
new in 2025: €1,266
- Receivables within one year -€269
down €269 (-59.8%), from €449 to €181
of which Other amounts receivable: -€419
- Profit (loss) carried forward +€9,945
up €9,945 (+27.2%), from -€36,598 to -€26,653
- Other debts -€8,354
down €8,354 (-36.9%), from €22,623 to €14,269
- Tax, wage and social debts +€1,092
up €1,092 (+2076.4%), from €53 to €1,145
- Accrued charges and deferred income +€800
new in 2025: €800
- Trade debts -€118
down €118 (-4.5%), from €2,600 to €2,482
- Gross operating margin +€11,121
up €11,121 (+1199.0%), from €928 to €12,049
- Depreciation +€587
new in 2025: €587
- Other operating charges +€137
up €137 (+70.0%), from €196 to €334
- Financial charges +€125
up €125 (+14.0%), from €893 to €1,018
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.
Cash bridge derived
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 | €2,367 | €5,683 | +€3,316 | +140.1% |
| Fixed assets | 21/28 | - | €1,266 | +€1,266 | |
| Tangible fixed assets | 22/27 | - | €1,266 | +€1,266 | |
| Furniture and vehicles | 24 | - | €1,266 | +€1,266 | |
| Current assets | 29/58 | €2,367 | €4,417 | +€2,049 | +86.6% |
| Amounts receivable within one year | 40/41 | €449 | €181 | -€269 | -59.8% |
| Trade receivables | 40 | - | €150 | +€150 | |
| Other amounts receivable | 41 | €449 | €31 | -€419 | -93.1% |
| Cash at bank and in hand | 54/58 | €1,918 | €4,236 | +€2,318 | +120.9% |
| Total equity and liabilities | 10/49 | €2,367 | €5,683 | +€3,316 | +140.1% |
| Equity | 10/15 | -€22,958 | -€13,013 | +€9,945 | +43.3% |
| Contributions | 10/11 | €13,640 | €13,640 | = | 0.0% |
| Outside capital | 11 | €13,640 | €13,640 | = | 0.0% |
| Other | 1109/19 | €13,640 | €13,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,598 | -€26,653 | +€9,945 | +27.2% |
| Amounts payable | 17/49 | €25,326 | €18,696 | -€6,629 | -26.2% |
| Amounts payable within one year | 42/48 | €25,326 | €17,896 | -€7,429 | -29.3% |
| Financial debts | 43 | €49 | - | -€49 | |
| Credit institutions | 430/8 | €49 | - | -€49 | |
| Trade debts | 44 | €2,600 | €2,482 | -€118 | -4.5% |
| Suppliers | 440/4 | €2,600 | €2,482 | -€118 | -4.5% |
| Taxes, remuneration and social security | 45 | €53 | €1,145 | +€1,092 | +2076.4% |
| Taxes | 450/3 | €53 | €1,145 | +€1,092 | +2076.4% |
| Other amounts payable | 47/48 | €22,623 | €14,269 | -€8,354 | -36.9% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €587 | +€587 | |
| Other operating charges | 640/8 | €196 | €334 | +€137 | +70.0% |
| Gross operating margin | 9900 | €928 | €12,049 | +€11,121 | +1199.0% |
| Operating profit (loss) | 9901 | €731 | €11,128 | +€10,397 | +1421.4% |
| Financial charges | 65/66B | €893 | €1,018 | +€125 | +14.0% |
| Recurring financial charges | 65 | €893 | €1,018 | +€125 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | -€162 | €10,110 | +€10,272 | |
| Income taxes | 67/77 | €86 | €165 | +€79 | +92.1% |
| Profit (loss) for the period | 9904 | -€248 | €9,945 | +€10,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€248 | €9,945 | +€10,193 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.