Rosa Canina: what changed
Rosa Canina
Largest movements
- Cash -€8,290
down €8,290 (-72.1%), from €11,497 to €3,207
mainly Receivables within one year (-€8,030) and Investment in fixed assets (net) (-€6,264)
- Receivables within one year +€8,030
up €8,030 (+70.3%), from €11,423 to €19,453
of which Trade receivables: +€7,744
- Tangible fixed assets -€2,344
down €2,344 (-9.1%), from €25,722 to €23,378
of which Furniture and vehicles: -€2,003
- Debts after one year -€5,081
down €5,081 (-27.2%), from €18,655 to €13,574
- Tax, wage and social debts +€3,574
up €3,574 (+119%), from €3,005 to €6,579
of which Remuneration and social security: +€3,185
- Profit (loss) carried forward +€1,572
up €1,572 (+42.7%), from -€3,681 to -€2,110
- Trade debts -€1,222
down €1,222 (-19.9%), from €6,137 to €4,915
- Contributions -€900
down €900 (-7.0%), from €12,800 to €11,900
- Gross operating margin +€25,433
up €25,433 (+174%), from €14,634 to €40,067
- Staff costs +€24,064
up €24,064 (+5,550%), from €434 to €24,498
- Other operating charges +€2,540
up €2,540 (+175%), from €1,454 to €3,994
- Depreciation -€704
down €704 (-7.2%), from €9,752 to €9,048
- Financial charges -€688
down €688 (-41.9%), from €1,644 to €956
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 | €50,269 | €47,512 | -€2,757 | -5.5% |
| Fixed assets | 21/28 | €26,772 | €23,988 | -€2,784 | -10.4% |
| Intangible fixed assets | 21 | €950 | €510 | -€440 | -46.3% |
| Tangible fixed assets | 22/27 | €25,722 | €23,378 | -€2,344 | -9.1% |
| Plant, machinery and equipment | 23 | €341 | - | -€341 | |
| Furniture and vehicles | 24 | €25,381 | €23,378 | -€2,003 | -7.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €23,497 | €23,524 | +€27 | +0.1% |
| Amounts receivable within one year | 40/41 | €11,423 | €19,453 | +€8,030 | +70.3% |
| Trade receivables | 40 | €11,423 | €19,167 | +€7,744 | +67.8% |
| Other amounts receivable | 41 | - | €286 | +€286 | |
| Cash at bank and in hand | 54/58 | €11,497 | €3,207 | -€8,290 | -72.1% |
| Deferred charges and accrued income | 490/1 | €577 | €864 | +€288 | +49.9% |
| Total equity and liabilities | 10/49 | €50,269 | €47,512 | -€2,757 | -5.5% |
| Equity | 10/15 | €15,311 | €15,983 | +€672 | +4.4% |
| Contributions | 10/11 | €12,800 | €11,900 | -€900 | -7.0% |
| Reserves | 13 | €6,192 | €6,192 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,192 | €6,192 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,192 | €6,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,681 | -€2,110 | +€1,572 | +42.7% |
| Amounts payable | 17/49 | €34,959 | €31,530 | -€3,429 | -9.8% |
| Amounts payable after more than one year | 17 | €18,655 | €13,574 | -€5,081 | -27.2% |
| Financial debts | 170/4 | €18,655 | €13,574 | -€5,081 | -27.2% |
| Amounts payable within one year | 42/48 | €15,987 | €17,815 | +€1,828 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €6,087 | €6,321 | +€234 | +3.9% |
| Trade debts | 44 | €6,137 | €4,915 | -€1,222 | -19.9% |
| Suppliers | 440/4 | €6,137 | €4,915 | -€1,222 | -19.9% |
| Taxes, remuneration and social security | 45 | €3,005 | €6,579 | +€3,574 | +119% |
| Taxes | 450/3 | €3,005 | €3,394 | +€389 | +13.0% |
| Remuneration and social security | 454/9 | - | €3,185 | +€3,185 | |
| Other amounts payable | 47/48 | €758 | - | -€758 | |
| Accrued charges and deferred income | 492/3 | €317 | €140 | -€176 | -55.6% |
| Remuneration, social security and pensions | 62 | €434 | €24,498 | +€24,064 | +5,550% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,752 | €9,048 | -€704 | -7.2% |
| Other operating charges | 640/8 | €1,454 | €3,994 | +€2,540 | +175% |
| Gross operating margin | 9900 | €14,634 | €40,067 | +€25,433 | +174% |
| Operating profit (loss) | 9901 | €2,995 | €2,528 | -€467 | -15.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.5% |
| Financial charges | 65/66B | €1,644 | €956 | -€688 | -41.9% |
| Recurring financial charges | 65 | €1,644 | €956 | -€688 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €1,352 | €1,572 | +€220 | +16.3% |
| Profit (loss) for the period | 9904 | €1,352 | €1,572 | +€220 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,352 | €1,572 | +€220 | +16.3% |
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 7 November 2026 via checked.be.