ROS concept: 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.
ROS concept
Largest movements
- Stocks and contracts -€2.9m
down €2.9m (-99.7%), from €2.9m to €9,144
- Cash +€46,078
up €46,078 (+196.3%), from €23,475 to €69,553
mainly Stocks and contracts (+€2.9m) and Net result for the year (+€91,625)
- Other debts -€1.9m
down €1.9m (-100.0%), from €1.9m to €0
- Current portion of long-term debt -€863,635
down €863,635 (-100.0%), from €863,635 to €0
- Trade debts -€71,427
down €71,427 (-53.3%), from €134,034 to €62,607
- Gross operating margin -€633,541
down €633,541 (-81.9%), from €773,479 to €139,938
- Taxes -€158,033
down €158,033 (-83.8%), from €188,574 to €30,542
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 | €2,916,428 | €84,146 | -€2.8m | -97.1% |
| Fixed assets | 21/28 | €1,435 | €932 | -€504 | -35.1% |
| Tangible fixed assets | 22/27 | €1,435 | €932 | -€504 | -35.1% |
| Plant, machinery and equipment | 23 | €1,191 | €932 | -€260 | -21.8% |
| Furniture and vehicles | 24 | €244 | €0 | -€244 | -100.0% |
| Current assets | 29/58 | €2,914,993 | €83,215 | -€2.8m | -97.1% |
| Stocks and contracts in progress | 3 | €2,870,404 | €9,144 | -€2.9m | -99.7% |
| Stocks | 30/36 | €2,870,404 | €9,144 | -€2.9m | -99.7% |
| Amounts receivable within one year | 40/41 | €15,648 | €58 | -€15,590 | -99.6% |
| Trade receivables | 40 | €8,222 | €0 | -€8,222 | -100.0% |
| Other amounts receivable | 41 | €7,426 | €58 | -€7,367 | -99.2% |
| Cash at bank and in hand | 54/58 | €23,475 | €69,553 | +€46,078 | +196.3% |
| Deferred charges and accrued income | 490/1 | €5,466 | €4,459 | -€1,007 | -18.4% |
| Total equity and liabilities | 10/49 | €2,916,428 | €84,146 | -€2.8m | -97.1% |
| Equity | 10/15 | €3,000 | €19,625 | +€16,625 | +554.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €16,625 | +€16,625 | |
| Amounts payable | 17/49 | €2,913,428 | €64,521 | -€2.8m | -97.8% |
| Amounts payable within one year | 42/48 | €2,913,428 | €64,521 | -€2.8m | -97.8% |
| Current portion of amounts payable after more than one year | 42 | €863,635 | €0 | -€863,635 | -100.0% |
| Trade debts | 44 | €134,034 | €62,607 | -€71,427 | -53.3% |
| Suppliers | 440/4 | €134,034 | €62,607 | -€71,427 | -53.3% |
| Taxes, remuneration and social security | 45 | €1,724 | €1,914 | +€190 | +11.1% |
| Taxes | 450/3 | €1,724 | €1,914 | +€190 | +11.1% |
| Other amounts payable | 47/48 | €1,914,036 | €0 | -€1.9m | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €999 | €504 | -€495 | -49.6% |
| Other operating charges | 640/8 | €1,085 | €5,096 | +€4,012 | +369.9% |
| Gross operating margin | 9900 | €773,479 | €139,938 | -€633,541 | -81.9% |
| Operating profit (loss) | 9901 | €771,395 | €134,338 | -€637,058 | -82.6% |
| Financial income | 75/76B | €263 | €2 | -€261 | -99.3% |
| Recurring financial income | 75 | €263 | €2 | -€261 | -99.3% |
| Financial charges | 65/66B | €10,762 | €12,173 | +€1,410 | +13.1% |
| Recurring financial charges | 65 | €10,762 | €12,173 | +€1,410 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €760,896 | €122,167 | -€638,730 | -83.9% |
| Income taxes | 67/77 | €188,574 | €30,542 | -€158,033 | -83.8% |
| Profit (loss) for the period | 9904 | €572,322 | €91,625 | -€480,697 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €572,322 | €91,625 | -€480,697 | -84.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.