RoosY: what changed
Two fiscal 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.
RoosY
Largest movements
- Receivables within one year -€11,019
down €11,019 (-99.5%), from €11,077 to €58
of which Trade receivables: -€11,077
- Cash -€7,534
down €7,534 (-96.6%), from €7,801 to €267
mainly Tax, wage and social debts (-€10,451) and Net result for the year (-€8,523)
- Tax, wage and social debts -€10,451
down €10,451 (-99.5%), from €10,498 to €47
of which Remuneration and social security: -€6,562
- Profit (loss) carried forward -€8,523
down €8,523 (-132.5%), from -€6,435 to -€14,958
- Other debts +€6,065
up €6,065 (+110.4%), from €5,493 to €11,558
- Trade debts -€5,644
down €5,644 (-82.7%), from €6,821 to €1,178
- Gross operating margin -€56,280
down €56,280, from €48,524 to -€7,756
- Staff costs -€48,277
down €48,277, from €47,789 to -€489
- Financial income -€1,749
down €1,749 (-100.0%), from €1,749 to €0
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.
Cash bridge derived
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 | €18,878 | €325 | -€18,553 | -98.3% |
| Current assets | 29/58 | €18,878 | €325 | -€18,553 | -98.3% |
| Amounts receivable within one year | 40/41 | €11,077 | €58 | -€11,019 | -99.5% |
| Trade receivables | 40 | €11,077 | - | -€11,077 | |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €7,801 | €267 | -€7,534 | -96.6% |
| Total equity and liabilities | 10/49 | €18,878 | €325 | -€18,553 | -98.3% |
| Equity | 10/15 | -€3,935 | -€12,458 | -€8,523 | -216.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,435 | -€14,958 | -€8,523 | -132.5% |
| Amounts payable | 17/49 | €22,812 | €12,783 | -€10,029 | -44.0% |
| Amounts payable within one year | 42/48 | €22,812 | €12,783 | -€10,029 | -44.0% |
| Trade debts | 44 | €6,821 | €1,178 | -€5,644 | -82.7% |
| Suppliers | 440/4 | €6,821 | €1,178 | -€5,644 | -82.7% |
| Taxes, remuneration and social security | 45 | €10,498 | €47 | -€10,451 | -99.5% |
| Taxes | 450/3 | €3,936 | €47 | -€3,888 | -98.8% |
| Remuneration and social security | 454/9 | €6,562 | - | -€6,562 | |
| Other amounts payable | 47/48 | €5,493 | €11,558 | +€6,065 | +110.4% |
| Remuneration, social security and pensions | 62 | €47,789 | -€489 | -€48,277 | |
| Other operating charges | 640/8 | €1,399 | €1,176 | -€223 | -16.0% |
| Gross operating margin | 9900 | €48,524 | -€7,756 | -€56,280 | |
| Operating profit (loss) | 9901 | -€664 | -€8,444 | -€7,779 | -1171.0% |
| Financial income | 75/76B | €1,749 | €0 | -€1,749 | -100.0% |
| Recurring financial income | 75 | €1,749 | €0 | -€1,749 | -100.0% |
| Financial charges | 65/66B | €117 | €79 | -€38 | -32.2% |
| Recurring financial charges | 65 | €117 | €79 | -€38 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €968 | -€8,523 | -€9,491 | |
| Income taxes | 67/77 | €186 | €1 | -€185 | -99.6% |
| Profit (loss) for the period | 9904 | €782 | -€8,523 | -€9,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €782 | -€8,523 | -€9,306 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.