ROOS KATARINA: what changed
ROOS KATARINA
Largest movements
- Cash -€40,387
down €40,387 (-47.1%), from €85,696 to €45,309
mainly Net result for the year (-€59,664) and Other debts (-€14,977)
- Receivables within one year -€19,847
down €19,847 (-95.2%), from €20,847 to €1,000
of which Trade receivables: -€13,124
- Tangible fixed assets -€8,352
down €8,352 (-30.8%), from €27,089 to €18,736
- Deferred charges and accrued income +€2,000
up €2,000 (+66.7%), from €3,000 to €5,000
- Profit (loss) carried forward -€59,664
down €59,664 (-92.7%), from -€64,394 to -€124,058
- Other debts -€14,977
down €14,977 (-13.8%), from €108,275 to €93,298
- Trade debts +€5,072
new in 2025: €5,072
- Tax, wage and social debts +€2,983
new in 2025: €2,983
of which Remuneration and social security: +€2,692
- Gross operating margin -€36,964
down €36,964 (-270%), from -€13,671 to -€50,634
- Depreciation -€534
down €534 (-6.0%), from €8,886 to €8,352
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,631 | €70,045 | -€66,587 | -48.7% |
| Fixed assets | 21/28 | €27,089 | €18,736 | -€8,352 | -30.8% |
| Tangible fixed assets | 22/27 | €27,089 | €18,736 | -€8,352 | -30.8% |
| Furniture and vehicles | 24 | €27,089 | €18,736 | -€8,352 | -30.8% |
| Current assets | 29/58 | €109,543 | €51,309 | -€58,234 | -53.2% |
| Amounts receivable within one year | 40/41 | €20,847 | €1,000 | -€19,847 | -95.2% |
| Trade receivables | 40 | €13,124 | - | -€13,124 | |
| Other amounts receivable | 41 | €7,723 | €1,000 | -€6,723 | -87.1% |
| Cash at bank and in hand | 54/58 | €85,696 | €45,309 | -€40,387 | -47.1% |
| Deferred charges and accrued income | 490/1 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Total equity and liabilities | 10/49 | €136,631 | €70,045 | -€66,587 | -48.7% |
| Equity | 10/15 | €28,356 | -€31,308 | -€59,664 | |
| Contributions | 10/11 | €92,750 | €92,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,394 | -€124,058 | -€59,664 | -92.7% |
| Amounts payable | 17/49 | €108,275 | €101,353 | -€6,923 | -6.4% |
| Amounts payable within one year | 42/48 | €108,275 | €101,353 | -€6,923 | -6.4% |
| Trade debts | 44 | - | €5,072 | +€5,072 | |
| Suppliers | 440/4 | - | €5,072 | +€5,072 | |
| Taxes, remuneration and social security | 45 | - | €2,983 | +€2,983 | |
| Taxes | 450/3 | - | €291 | +€291 | |
| Remuneration and social security | 454/9 | - | €2,692 | +€2,692 | |
| Other amounts payable | 47/48 | €108,275 | €93,298 | -€14,977 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,886 | €8,352 | -€534 | -6.0% |
| Other operating charges | 640/8 | €174 | - | -€174 | |
| Gross operating margin | 9900 | -€13,671 | -€50,634 | -€36,964 | -270% |
| Operating profit (loss) | 9901 | -€22,731 | -€58,987 | -€36,256 | -159% |
| Financial charges | 65/66B | €305 | €386 | +€81 | +26.6% |
| Recurring financial charges | 65 | €305 | €386 | +€81 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,036 | -€59,373 | -€36,337 | -158% |
| Income taxes | 67/77 | €277 | €291 | +€15 | +5.3% |
| Profit (loss) for the period | 9904 | -€23,313 | -€59,664 | -€36,351 | -156% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,313 | -€59,664 | -€36,351 | -156% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.