Fiduciaire ROSU: 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.
Fiduciaire ROSU
Largest movements
- Receivables within one year +€96,390
up €96,390 (+157%), from €61,420 to €157,810
of which Other amounts receivable: +€95,665
- Cash +€69,295
up €69,295 (+135%), from €51,438 to €120,733
mainly Net result for the year (+€70,156) and Receivables after one year (+€50,000)
- Receivables after one year -€50,000
down €50,000 (-40.0%), from €125,000 to €75,000
- Reserves +€70,156
up €70,156 (+95.4%), from €73,576 to €143,732
- Tax, wage and social debts +€42,446
up €42,446 (+219%), from €19,425 to €61,871
of which Taxes: +€42,446
- Gross operating margin +€46,834
up €46,834 (+69.1%), from €67,769 to €114,603
- Taxes +€18,853
up €18,853 (+105%), from €17,928 to €36,782
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 | €244,728 | €358,542 | +€113,814 | +46.5% |
| Fixed assets | 21/28 | €5,617 | €2,313 | -€3,304 | -58.8% |
| Tangible fixed assets | 22/27 | €5,352 | €2,048 | -€3,304 | -61.7% |
| Furniture and vehicles | 24 | €5,352 | €2,048 | -€3,304 | -61.7% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €265 | €265 | = | 0.0% |
| Current assets | 29/58 | €239,111 | €356,228 | +€117,117 | +49.0% |
| Amounts receivable after more than one year | 29 | €125,000 | €75,000 | -€50,000 | -40.0% |
| Trade receivables | 290 | €125,000 | €75,000 | -€50,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €61,420 | €157,810 | +€96,390 | +157% |
| Trade receivables | 40 | €5,891 | €6,616 | +€725 | +12.3% |
| Other amounts receivable | 41 | €55,529 | €151,193 | +€95,665 | +172% |
| Cash at bank and in hand | 54/58 | €51,438 | €120,733 | +€69,295 | +135% |
| Deferred charges and accrued income | 490/1 | €1,253 | €2,685 | +€1,432 | +114% |
| Total equity and liabilities | 10/49 | €244,728 | €358,542 | +€113,814 | +46.5% |
| Equity | 10/15 | €223,100 | €293,255 | +€70,156 | +31.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €73,576 | €143,732 | +€70,156 | +95.4% |
| Distributable reserves | 133 | €73,576 | €143,732 | +€70,156 | +95.4% |
| Profit (loss) carried forward | 14 | €129,064 | €129,064 | = | 0.0% |
| Amounts payable | 17/49 | €21,628 | €65,287 | +€43,658 | +202% |
| Amounts payable within one year | 42/48 | €21,628 | €65,187 | +€43,559 | +201% |
| Trade debts | 44 | €2,203 | €3,316 | +€1,113 | +50.5% |
| Suppliers | 440/4 | €2,203 | €3,316 | +€1,113 | +50.5% |
| Taxes, remuneration and social security | 45 | €19,425 | €61,871 | +€42,446 | +219% |
| Taxes | 450/3 | €19,425 | €61,871 | +€42,446 | +219% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €99 | +€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,371 | €3,304 | -€1,068 | -24.4% |
| Other operating charges | 640/8 | €3,757 | €4,082 | +€325 | +8.7% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Gross operating margin | 9900 | €67,769 | €114,603 | +€46,834 | +69.1% |
| Operating profit (loss) | 9901 | €59,641 | €107,067 | +€47,426 | +79.5% |
| Financial income | 75/76B | €47 | €164 | +€118 | +253% |
| Recurring financial income | 75 | €47 | €164 | +€118 | +253% |
| Financial charges | 65/66B | €411 | €294 | -€118 | -28.6% |
| Recurring financial charges | 65 | €411 | €294 | -€118 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €59,276 | €106,938 | +€47,662 | +80.4% |
| Income taxes | 67/77 | €17,928 | €36,782 | +€18,853 | +105% |
| Profit (loss) for the period | 9904 | €41,347 | €70,156 | +€28,808 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,347 | €70,156 | +€28,808 | +69.7% |
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 31 October 2026 via checked.be.