ROSA & CO: 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 & CO
Largest movements
- Receivables within one year -€7,527
down €7,527 (-99.8%), from €7,543 to €16
- Tangible fixed assets -€3,541
down €3,541 (-10.7%), from €32,985 to €29,444
of which Plant, machinery and equipment: -€3,823
- Cash -€1,505
down €1,505 (-7.5%), from €20,122 to €18,616
mainly Other debts (-€7,544) and Debts after one year (-€5,796)
- Formation expenses -€1,305
down €1,305 (-100%), from €1,305 to €0
- Stocks and contracts +€883
up €883 (+14.5%), from €6,104 to €6,986
- Other debts -€7,544
down €7,544 (-83.8%), from €9,004 to €1,460
- Debts after one year -€5,796
down €5,796 (-16.9%), from €34,395 to €28,600
- Accrued charges and deferred income -€2,139
down €2,139 (-57.0%), from €3,755 to €1,616
- Trade debts +€2,079
up €2,079 (+96.2%), from €2,161 to €4,240
- Tax, wage and social debts +€811
up €811 (+31.7%), from €2,558 to €3,370
of which Taxes: +€1,861
- Gross operating margin +€3,133
up €3,133 (+61.0%), from €5,132 to €8,265
- Depreciation +€2,322
up €2,322 (+62.3%), from €3,728 to €6,050
- Financial charges +€1,775
up €1,775 (+776%), from €229 to €2,004
- Other operating charges -€382
down €382 (-64.2%), from €596 to €213
- Financial income +€237
new in 2025: €237
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 | €68,058 | €55,843 | -€12,215 | -17.9% |
| Formation expenses | 20 | €1,305 | €0 | -€1,305 | -100% |
| Fixed assets | 21/28 | €32,985 | €29,444 | -€3,541 | -10.7% |
| Tangible fixed assets | 22/27 | €32,985 | €29,444 | -€3,541 | -10.7% |
| Plant, machinery and equipment | 23 | €28,914 | €25,092 | -€3,823 | -13.2% |
| Furniture and vehicles | 24 | €1,338 | €2,048 | +€711 | +53.1% |
| Other tangible fixed assets | 26 | €2,733 | €2,304 | -€429 | -15.7% |
| Current assets | 29/58 | €33,769 | €26,399 | -€7,369 | -21.8% |
| Stocks and contracts in progress | 3 | €6,104 | €6,986 | +€883 | +14.5% |
| Stocks | 30/36 | €6,104 | €6,986 | +€883 | +14.5% |
| Amounts receivable within one year | 40/41 | €7,543 | €16 | -€7,527 | -99.8% |
| Other amounts receivable | 41 | €7,543 | €16 | -€7,527 | -99.8% |
| Cash at bank and in hand | 54/58 | €20,122 | €18,616 | -€1,505 | -7.5% |
| Deferred charges and accrued income | 490/1 | - | €780 | +€780 | |
| Total equity and liabilities | 10/49 | €68,058 | €55,843 | -€12,215 | -17.9% |
| Equity | 10/15 | €10,580 | €10,762 | +€182 | +1.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €580 | €762 | +€182 | +31.3% |
| Distributable reserves | 133 | €580 | €762 | +€182 | +31.3% |
| Amounts payable | 17/49 | €57,478 | €45,081 | -€12,397 | -21.6% |
| Amounts payable after more than one year | 17 | €34,395 | €28,600 | -€5,796 | -16.9% |
| Financial debts | 170/4 | €34,395 | €28,600 | -€5,796 | -16.9% |
| Amounts payable within one year | 42/48 | €19,328 | €14,866 | -€4,462 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €5,605 | €5,796 | +€191 | +3.4% |
| Trade debts | 44 | €2,161 | €4,240 | +€2,079 | +96.2% |
| Suppliers | 440/4 | €2,161 | €4,240 | +€2,079 | +96.2% |
| Taxes, remuneration and social security | 45 | €2,558 | €3,370 | +€811 | +31.7% |
| Taxes | 450/3 | €1,508 | €3,370 | +€1,861 | +123% |
| Remuneration and social security | 454/9 | €1,050 | €0 | -€1,050 | -100% |
| Other amounts payable | 47/48 | €9,004 | €1,460 | -€7,544 | -83.8% |
| Accrued charges and deferred income | 492/3 | €3,755 | €1,616 | -€2,139 | -57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,728 | €6,050 | +€2,322 | +62.3% |
| Other operating charges | 640/8 | €596 | €213 | -€382 | -64.2% |
| Gross operating margin | 9900 | €5,132 | €8,265 | +€3,133 | +61.0% |
| Operating profit (loss) | 9901 | €809 | €2,001 | +€1,192 | +147% |
| Financial income | 75/76B | - | €237 | +€237 | |
| Recurring financial income | 75 | - | €237 | +€237 | |
| Financial charges | 65/66B | €229 | €2,004 | +€1,775 | +776% |
| Recurring financial charges | 65 | €229 | €2,004 | +€1,775 | +776% |
| Profit (loss) for the period before taxes | 9903 | €580 | €234 | -€346 | -59.7% |
| Income taxes | 67/77 | - | €52 | +€52 | |
| Profit (loss) for the period | 9904 | €580 | €182 | -€398 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €580 | €182 | -€398 | -68.7% |
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 15 October 2026 via checked.be.