ROS@LIA: 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.
ROS@LIA
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Cash -€23,545
down €23,545 (-40.0%), from €58,884 to €35,339
mainly Current investments (-€75,000) and Investment in fixed assets (net) (-€2,722)
- Reserves +€38,904
up €38,904 (+65.4%), from €59,459 to €98,363
- Tax, wage and social debts +€10,538
up €10,538 (+47.2%), from €22,303 to €32,842
of which Taxes: +€7,000
- Trade debts +€5,875
up €5,875 (+1,155%), from €509 to €6,383
- Other debts -€1,500
down €1,500 (-57.3%), from €2,619 to €1,119
- Gross operating margin +€1,796
up €1,796 (+3.6%), from €49,634 to €51,431
- Depreciation +€721
up €721 (+46.8%), from €1,542 to €2,263
- Financial income +€707
new in 2025: €707
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 | €86,116 | €139,935 | +€53,818 | +62.5% |
| Fixed assets | 21/28 | €7,200 | €7,659 | +€459 | +6.4% |
| Tangible fixed assets | 22/27 | €7,200 | €7,659 | +€459 | +6.4% |
| Plant, machinery and equipment | 23 | €1,665 | €1,182 | -€482 | -29.0% |
| Furniture and vehicles | 24 | €5,536 | €6,477 | +€941 | +17.0% |
| Current assets | 29/58 | €78,916 | €132,275 | +€53,359 | +67.6% |
| Amounts receivable within one year | 40/41 | €18,367 | €18,963 | +€596 | +3.2% |
| Trade receivables | 40 | €18,367 | €18,963 | +€596 | +3.2% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €58,884 | €35,339 | -€23,545 | -40.0% |
| Deferred charges and accrued income | 490/1 | €1,665 | €2,974 | +€1,309 | +78.6% |
| Total equity and liabilities | 10/49 | €86,116 | €139,935 | +€53,818 | +62.5% |
| Equity | 10/15 | €60,459 | €99,363 | +€38,904 | +64.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,459 | €98,363 | +€38,904 | +65.4% |
| Distributable reserves | 133 | €59,459 | €98,363 | +€38,904 | +65.4% |
| Amounts payable | 17/49 | €25,657 | €40,571 | +€14,914 | +58.1% |
| Amounts payable within one year | 42/48 | €25,431 | €40,344 | +€14,913 | +58.6% |
| Trade debts | 44 | €509 | €6,383 | +€5,875 | +1,155% |
| Suppliers | 440/4 | €509 | €6,383 | +€5,875 | +1,155% |
| Taxes, remuneration and social security | 45 | €22,303 | €32,842 | +€10,538 | +47.2% |
| Taxes | 450/3 | €21,619 | €28,619 | +€7,000 | +32.4% |
| Remuneration and social security | 454/9 | €684 | €4,222 | +€3,538 | +517% |
| Other amounts payable | 47/48 | €2,619 | €1,119 | -€1,500 | -57.3% |
| Accrued charges and deferred income | 492/3 | €226 | €227 | +€1 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,542 | €2,263 | +€721 | +46.8% |
| Other operating charges | 640/8 | €515 | €650 | +€135 | +26.2% |
| Gross operating margin | 9900 | €49,634 | €51,431 | +€1,796 | +3.6% |
| Operating profit (loss) | 9901 | €47,577 | €48,517 | +€940 | +2.0% |
| Financial income | 75/76B | - | €707 | +€707 | |
| Recurring financial income | 75 | - | €707 | +€707 | |
| Financial charges | 65/66B | €41 | €64 | +€23 | +56.3% |
| Recurring financial charges | 65 | €41 | €64 | +€23 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €47,536 | €49,160 | +€1,624 | +3.4% |
| Income taxes | 67/77 | €9,948 | €10,256 | +€308 | +3.1% |
| Profit (loss) for the period | 9904 | €37,588 | €38,904 | +€1,316 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,588 | €38,904 | +€1,316 | +3.5% |
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 17 October 2026 via checked.be.