LAS ROSAS DIVERSAS: 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.
LAS ROSAS DIVERSAS
Largest movements
- Tangible fixed assets -€4,275
down €4,275 (-37.3%), from €11,455 to €7,179
- Cash -€2,878
down €2,878 (-91.0%), from €3,162 to €284
mainly Trade debts (-€21,994) and Receivables within one year (-€2,296)
- Receivables within one year +€2,296
up €2,296 (+586%), from €392 to €2,688
of which Trade receivables: +€2,688
- Intangible fixed assets -€1,440
down €1,440 (-14.8%), from €9,720 to €8,280
- Trade debts -€21,994
down €21,994 (-85.1%), from €25,844 to €3,850
- Profit (loss) carried forward +€15,806
up €15,806 (+40.0%), from -€39,503 to -€23,696
- Tax, wage and social debts +€2,210
up €2,210 (+514%), from €430 to €2,640
- Other debts -€1,827
down €1,827 (-3.6%), from €50,351 to €48,524
- Gross operating margin +€25,940
up €25,940, from -€3,432 to €22,507
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 | €38,123 | €32,318 | -€5,805 | -15.2% |
| Fixed assets | 21/28 | €21,175 | €15,459 | -€5,715 | -27.0% |
| Intangible fixed assets | 21 | €9,720 | €8,280 | -€1,440 | -14.8% |
| Tangible fixed assets | 22/27 | €11,455 | €7,179 | -€4,275 | -37.3% |
| Furniture and vehicles | 24 | €11,455 | €7,179 | -€4,275 | -37.3% |
| Current assets | 29/58 | €16,948 | €16,858 | -€90 | -0.5% |
| Stocks and contracts in progress | 3 | €13,113 | €13,453 | +€340 | +2.6% |
| Stocks | 30/36 | €13,113 | €13,453 | +€340 | +2.6% |
| Amounts receivable within one year | 40/41 | €392 | €2,688 | +€2,296 | +586% |
| Trade receivables | 40 | €0 | €2,688 | +€2,688 | |
| Other amounts receivable | 41 | €392 | €0 | -€392 | -100% |
| Cash at bank and in hand | 54/58 | €3,162 | €284 | -€2,878 | -91.0% |
| Deferred charges and accrued income | 490/1 | €281 | €433 | +€152 | +54.1% |
| Total equity and liabilities | 10/49 | €38,123 | €32,318 | -€5,805 | -15.2% |
| Equity | 10/15 | -€38,503 | -€22,696 | +€15,806 | +41.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,503 | -€23,696 | +€15,806 | +40.0% |
| Amounts payable | 17/49 | €76,625 | €55,014 | -€21,611 | -28.2% |
| Amounts payable within one year | 42/48 | €76,625 | €55,014 | -€21,611 | -28.2% |
| Trade debts | 44 | €25,844 | €3,850 | -€21,994 | -85.1% |
| Suppliers | 440/4 | €25,844 | €3,850 | -€21,994 | -85.1% |
| Taxes, remuneration and social security | 45 | €430 | €2,640 | +€2,210 | +514% |
| Taxes | 450/3 | €430 | €2,640 | +€2,210 | +514% |
| Other amounts payable | 47/48 | €50,351 | €48,524 | -€1,827 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,715 | €5,715 | = | 0.0% |
| Other operating charges | 640/8 | €839 | €718 | -€121 | -14.4% |
| Gross operating margin | 9900 | -€3,432 | €22,507 | +€25,940 | |
| Operating profit (loss) | 9901 | -€9,987 | €16,074 | +€26,060 | |
| Financial charges | 65/66B | €236 | €267 | +€31 | +13.2% |
| Recurring financial charges | 65 | €236 | €267 | +€31 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,223 | €15,806 | +€26,029 | |
| Profit (loss) for the period | 9904 | -€10,223 | €15,806 | +€26,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,223 | €15,806 | +€26,029 |
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.