Rosa Care: 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.
Rosa Care
Largest movements
- Cash +€86,934
up €86,934 (+86.5%), from €100,557 to €187,491
mainly Net result for the year (+€135,769) and Tax, wage and social debts (+€38,154)
- Receivables within one year +€60,008
up €60,008 (+4,796%), from €1,251 to €61,259
- Financial fixed assets +€8,983
new in 2025: €8,983
- Tangible fixed assets -€3,935
down €3,935 (-10.1%), from €38,849 to €34,913
of which Furniture and vehicles: -€8,037
- Reserves +€135,769
up €135,769 (+177%), from €76,725 to €212,494
- Tax, wage and social debts +€38,154
up €38,154 (+249%), from €15,305 to €53,459
of which Taxes: +€37,741
- Accrued charges and deferred income -€14,905
down €14,905 (-99.4%), from €15,000 to €95
- Debts after one year -€7,000
down €7,000 (-21.9%), from €32,000 to €25,000
of which Other amounts payable: -€7,000
- Gross operating margin +€90,169
up €90,169 (+77.8%), from €115,961 to €206,131
- Taxes +€28,598
up €28,598 (+97.5%), from €29,334 to €57,933
- Depreciation +€2,886
up €2,886 (+36.4%), from €7,937 to €10,823
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 | €153,136 | €306,622 | +€153,486 | +100% |
| Fixed assets | 21/28 | €38,849 | €43,896 | +€5,047 | +13.0% |
| Tangible fixed assets | 22/27 | €38,849 | €34,913 | -€3,935 | -10.1% |
| Plant, machinery and equipment | 23 | - | €1,273 | +€1,273 | |
| Furniture and vehicles | 24 | €38,849 | €30,812 | -€8,037 | -20.7% |
| Other tangible fixed assets | 26 | - | €2,829 | +€2,829 | |
| Financial fixed assets | 28 | - | €8,983 | +€8,983 | |
| Current assets | 29/58 | €114,287 | €262,726 | +€148,439 | +130% |
| Amounts receivable within one year | 40/41 | €1,251 | €61,259 | +€60,008 | +4,796% |
| Trade receivables | 40 | €1,251 | €61,259 | +€60,008 | +4,796% |
| Cash at bank and in hand | 54/58 | €100,557 | €187,491 | +€86,934 | +86.5% |
| Deferred charges and accrued income | 490/1 | €12,479 | €13,976 | +€1,497 | +12.0% |
| Total equity and liabilities | 10/49 | €153,136 | €306,622 | +€153,486 | +100% |
| Equity | 10/15 | €84,725 | €220,494 | +€135,769 | +160% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €76,725 | €212,494 | +€135,769 | +177% |
| Distributable reserves | 133 | €76,725 | €212,494 | +€135,769 | +177% |
| Amounts payable | 17/49 | €68,411 | €86,128 | +€17,718 | +25.9% |
| Amounts payable after more than one year | 17 | €32,000 | €25,000 | -€7,000 | -21.9% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €7,000 | €0 | -€7,000 | -100% |
| Amounts payable within one year | 42/48 | €21,411 | €61,034 | +€39,623 | +185% |
| Trade debts | 44 | €4,424 | €6,336 | +€1,912 | +43.2% |
| Suppliers | 440/4 | €4,424 | €6,336 | +€1,912 | +43.2% |
| Taxes, remuneration and social security | 45 | €15,305 | €53,459 | +€38,154 | +249% |
| Taxes | 450/3 | €15,305 | €53,046 | +€37,741 | +247% |
| Remuneration and social security | 454/9 | - | €413 | +€413 | |
| Other amounts payable | 47/48 | €1,682 | €1,239 | -€443 | -26.3% |
| Accrued charges and deferred income | 492/3 | €15,000 | €95 | -€14,905 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,937 | €10,823 | +€2,886 | +36.4% |
| Other operating charges | 640/8 | €1,038 | €932 | -€106 | -10.2% |
| Gross operating margin | 9900 | €115,961 | €206,131 | +€90,169 | +77.8% |
| Operating profit (loss) | 9901 | €106,986 | €194,376 | +€87,389 | +81.7% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €941 | €674 | -€267 | -28.4% |
| Recurring financial charges | 65 | €941 | €674 | -€267 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €106,060 | €193,701 | +€87,642 | +82.6% |
| Income taxes | 67/77 | €29,334 | €57,933 | +€28,598 | +97.5% |
| Profit (loss) for the period | 9904 | €76,725 | €135,769 | +€59,043 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,725 | €135,769 | +€59,043 | +77.0% |
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 19 October 2026 via checked.be.