Fisco Group Rosl: 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.
Fisco Group Rosl
Largest movements
- Cash +€41,372
up €41,372 (+279%), from €14,853 to €56,224
mainly Net result for the year (+€55,458) and Tax, wage and social debts (+€11,393)
- Receivables within one year +€8,094
up €8,094 (+22.0%), from €36,839 to €44,932
- Tangible fixed assets -€4,536
down €4,536 (-3.2%), from €142,568 to €138,032
of which Land and buildings: -€4,000
- Profit (loss) carried forward +€55,458
up €55,458 (+376%), from €14,751 to €70,210
- Other debts -€12,581
down €12,581 (-24.1%), from €52,244 to €39,663
- Tax, wage and social debts +€11,393
up €11,393 (+74.5%), from €15,295 to €26,688
of which Taxes: +€8,718
- Debts after one year -€5,649
down €5,649 (-6.1%), from €92,591 to €86,942
- Trade debts -€4,927
down €4,927 (-34.4%), from €14,338 to €9,411
- Gross operating margin +€24,867
up €24,867 (+39.0%), from €63,710 to €88,577
- Staff costs -€20,564
no longer reported in 2025 (was €20,564)
- Other operating charges -€14,387
down €14,387 (-82.4%), from €17,461 to €3,074
- Taxes +€13,925
up €13,925 (+344%), from €4,046 to €17,971
- Depreciation +€3,342
up €3,342 (+90.3%), from €3,702 to €7,044
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 | €196,803 | €241,563 | +€44,760 | +22.7% |
| Fixed assets | 21/28 | €144,833 | €140,297 | -€4,536 | -3.1% |
| Tangible fixed assets | 22/27 | €142,568 | €138,032 | -€4,536 | -3.2% |
| Land and buildings | 22 | €122,333 | €118,333 | -€4,000 | -3.3% |
| Plant, machinery and equipment | 23 | €17,571 | €17,987 | +€416 | +2.4% |
| Furniture and vehicles | 24 | €2,664 | €1,712 | -€952 | -35.7% |
| Financial fixed assets | 28 | €2,265 | €2,265 | = | 0.0% |
| Current assets | 29/58 | €51,970 | €101,266 | +€49,296 | +94.9% |
| Amounts receivable within one year | 40/41 | €36,839 | €44,932 | +€8,094 | +22.0% |
| Trade receivables | 40 | €36,839 | €44,932 | +€8,094 | +22.0% |
| Cash at bank and in hand | 54/58 | €14,853 | €56,224 | +€41,372 | +279% |
| Deferred charges and accrued income | 490/1 | €278 | €109 | -€169 | -60.8% |
| Total equity and liabilities | 10/49 | €196,803 | €241,563 | +€44,760 | +22.7% |
| Equity | 10/15 | €17,751 | €73,210 | +€55,458 | +312% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,751 | €70,210 | +€55,458 | +376% |
| Amounts payable | 17/49 | €179,051 | €168,353 | -€10,699 | -6.0% |
| Amounts payable after more than one year | 17 | €92,591 | €86,942 | -€5,649 | -6.1% |
| Financial debts | 170/4 | €92,591 | €86,942 | -€5,649 | -6.1% |
| Amounts payable within one year | 42/48 | €86,461 | €81,411 | -€5,049 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €4,583 | €5,649 | +€1,066 | +23.3% |
| Trade debts | 44 | €14,338 | €9,411 | -€4,927 | -34.4% |
| Suppliers | 440/4 | €14,338 | €9,411 | -€4,927 | -34.4% |
| Taxes, remuneration and social security | 45 | €15,295 | €26,688 | +€11,393 | +74.5% |
| Taxes | 450/3 | €12,706 | €21,423 | +€8,718 | +68.6% |
| Remuneration and social security | 454/9 | €2,590 | €5,265 | +€2,675 | +103% |
| Other amounts payable | 47/48 | €52,244 | €39,663 | -€12,581 | -24.1% |
| Remuneration, social security and pensions | 62 | €20,564 | - | -€20,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,702 | €7,044 | +€3,342 | +90.3% |
| Other operating charges | 640/8 | €17,461 | €3,074 | -€14,387 | -82.4% |
| Non-recurring operating charges | 66A | - | €1,112 | +€1,112 | |
| Gross operating margin | 9900 | €63,710 | €88,577 | +€24,867 | +39.0% |
| Operating profit (loss) | 9901 | €21,982 | €77,347 | +€55,364 | +252% |
| Financial income | 75/76B | €478 | €1,424 | +€946 | +198% |
| Recurring financial income | 75 | €478 | €1,424 | +€946 | +198% |
| Financial charges | 65/66B | €3,663 | €5,341 | +€1,679 | +45.8% |
| Recurring financial charges | 65 | €3,663 | €5,341 | +€1,679 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €18,798 | €73,429 | +€54,632 | +291% |
| Income taxes | 67/77 | €4,046 | €17,971 | +€13,925 | +344% |
| Profit (loss) for the period | 9904 | €14,751 | €55,458 | +€40,707 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €14,751 | €55,458 | +€40,707 | +276% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.