Le Rosipa: 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.
Le Rosipa
Largest movements
- Stocks and contracts -€12,500
no longer reported in 2025 (was €12,500)
- Tangible fixed assets -€11,073
down €11,073 (-10.5%), from €105,780 to €94,707
of which Land and buildings: -€7,653
- Cash +€7,135
up €7,135 (+2,833%), from €252 to €7,386
mainly Net result for the year (+€36,516) and Depreciation (+€13,308)
- Receivables within one year -€6,515
down €6,515 (-35.1%), from €18,587 to €12,072
of which Other amounts receivable: -€6,525
- Other debts -€42,358
down €42,358 (-52.0%), from €81,499 to €39,141
- Profit (loss) carried forward +€36,516
up €36,516 (+45.6%), from -€80,070 to -€43,554
- Current portion of long-term debt -€13,950
no longer reported in 2025 (was €13,950)
- Trade debts -€3,895
down €3,895 (-85.3%), from €4,566 to €671
- Accrued charges and deferred income -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin +€24,062
up €24,062 (+76.4%), from €31,479 to €55,541
- Depreciation -€19,950
down €19,950 (-60.0%), from €33,259 to €13,308
- Taxes +€2,510
up €2,510, from -€510 to €2,000
- Other operating charges +€1,797
up €1,797 (+125%), from €1,434 to €3,231
- Financial charges -€981
down €981 (-66.9%), from €1,466 to €485
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 | €145,215 | €120,840 | -€24,375 | -16.8% |
| Fixed assets | 21/28 | €105,780 | €94,707 | -€11,073 | -10.5% |
| Tangible fixed assets | 22/27 | €105,780 | €94,707 | -€11,073 | -10.5% |
| Land and buildings | 22 | €93,253 | €85,599 | -€7,653 | -8.2% |
| Plant, machinery and equipment | 23 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Other tangible fixed assets | 26 | €6,527 | €5,107 | -€1,420 | -21.8% |
| Current assets | 29/58 | €39,435 | €26,134 | -€13,301 | -33.7% |
| Stocks and contracts in progress | 3 | €12,500 | - | -€12,500 | |
| Contracts in progress | 37 | €12,500 | - | -€12,500 | |
| Amounts receivable within one year | 40/41 | €18,587 | €12,072 | -€6,515 | -35.1% |
| Trade receivables | 40 | - | €10 | +€10 | |
| Other amounts receivable | 41 | €18,587 | €12,062 | -€6,525 | -35.1% |
| Cash at bank and in hand | 54/58 | €252 | €7,386 | +€7,135 | +2,833% |
| Deferred charges and accrued income | 490/1 | €8,096 | €6,676 | -€1,421 | -17.5% |
| Total equity and liabilities | 10/49 | €145,215 | €120,840 | -€24,375 | -16.8% |
| Equity | 10/15 | €13,530 | €50,046 | +€36,516 | +270% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,070 | -€43,554 | +€36,516 | +45.6% |
| Amounts payable | 17/49 | €131,685 | €70,794 | -€60,891 | -46.2% |
| Amounts payable after more than one year | 17 | €28,983 | €28,983 | = | 0.0% |
| Financial debts | 170/4 | €28,983 | €28,983 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,702 | €41,812 | -€58,891 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €13,950 | - | -€13,950 | |
| Trade debts | 44 | €4,566 | €671 | -€3,895 | -85.3% |
| Suppliers | 440/4 | €4,566 | €671 | -€3,895 | -85.3% |
| Taxes, remuneration and social security | 45 | €687 | €2,000 | +€1,313 | +191% |
| Taxes | 450/3 | €687 | €2,000 | +€1,313 | +191% |
| Other amounts payable | 47/48 | €81,499 | €39,141 | -€42,358 | -52.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,259 | €13,308 | -€19,950 | -60.0% |
| Other operating charges | 640/8 | €1,434 | €3,231 | +€1,797 | +125% |
| Gross operating margin | 9900 | €31,479 | €55,541 | +€24,062 | +76.4% |
| Operating profit (loss) | 9901 | -€3,214 | €39,001 | +€42,215 | |
| Financial charges | 65/66B | €1,466 | €485 | -€981 | -66.9% |
| Recurring financial charges | 65 | €1,466 | €485 | -€981 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,680 | €38,516 | +€43,196 | |
| Income taxes | 67/77 | -€510 | €2,000 | +€2,510 | |
| Profit (loss) for the period | 9904 | -€4,170 | €36,516 | +€40,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,170 | €36,516 | +€40,686 |
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 21 October 2026 via checked.be.