GB ROSC: 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.
GB ROSC
Largest movements
- Tangible fixed assets +€84,670
up €84,670 (+1,714%), from €4,940 to €89,609
- Cash -€38,762
down €38,762 (-46.4%), from €83,564 to €44,802
mainly Investment in fixed assets (net) (-€91,912) and Contributions, distributions and other (-€53,862)
- Deferred charges and accrued income -€2,735
down €2,735 (-22.3%), from €12,240 to €9,505
- Other debts +€53,862
new in 2025: €53,862
- Tax, wage and social debts -€10,441
down €10,441 (-55.9%), from €18,684 to €8,243
- Gross operating margin +€12,175
up €12,175 (+17.5%), from €69,634 to €81,809
- Depreciation +€5,033
up €5,033 (+228%), from €2,210 to €7,243
- Other operating charges +€2,431
new in 2025: €2,431
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 | €101,177 | €144,759 | +€43,582 | +43.1% |
| Fixed assets | 21/28 | €4,940 | €89,609 | +€84,670 | +1,714% |
| Tangible fixed assets | 22/27 | €4,940 | €89,609 | +€84,670 | +1,714% |
| Furniture and vehicles | 24 | €4,940 | €89,609 | +€84,670 | +1,714% |
| Current assets | 29/58 | €96,238 | €55,150 | -€41,088 | -42.7% |
| Amounts receivable within one year | 40/41 | €434 | €842 | +€409 | +94.3% |
| Other amounts receivable | 41 | €434 | €842 | +€409 | +94.3% |
| Cash at bank and in hand | 54/58 | €83,564 | €44,802 | -€38,762 | -46.4% |
| Deferred charges and accrued income | 490/1 | €12,240 | €9,505 | -€2,735 | -22.3% |
| Total equity and liabilities | 10/49 | €101,177 | €144,759 | +€43,582 | +43.1% |
| Equity | 10/15 | €82,151 | €82,151 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,151 | €79,151 | = | 0.0% |
| Distributable reserves | 133 | €79,151 | €79,151 | = | 0.0% |
| Amounts payable | 17/49 | €19,026 | €62,608 | +€43,582 | +229% |
| Amounts payable within one year | 42/48 | €19,026 | €62,608 | +€43,582 | +229% |
| Trade debts | 44 | €342 | €503 | +€161 | +47.0% |
| Suppliers | 440/4 | €342 | €503 | +€161 | +47.0% |
| Taxes, remuneration and social security | 45 | €18,684 | €8,243 | -€10,441 | -55.9% |
| Taxes | 450/3 | €18,684 | €8,243 | -€10,441 | -55.9% |
| Other amounts payable | 47/48 | - | €53,862 | +€53,862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,210 | €7,243 | +€5,033 | +228% |
| Other operating charges | 640/8 | - | €2,431 | +€2,431 | |
| Gross operating margin | 9900 | €69,634 | €81,809 | +€12,175 | +17.5% |
| Operating profit (loss) | 9901 | €67,424 | €72,135 | +€4,711 | +7.0% |
| Financial income | 75/76B | €12 | €41 | +€29 | +234% |
| Recurring financial income | 75 | €12 | €41 | +€29 | +234% |
| Financial charges | 65/66B | €108 | €72 | -€36 | -33.4% |
| Recurring financial charges | 65 | €108 | €72 | -€36 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €67,328 | €72,105 | +€4,776 | +7.1% |
| Income taxes | 67/77 | €18,684 | €18,243 | -€441 | -2.4% |
| Profit (loss) for the period | 9904 | €48,645 | €53,862 | +€5,217 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,645 | €53,862 | +€5,217 | +10.7% |
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 13 October 2026 via checked.be.