ROSA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€39,612
down €39,612 (-42.6%), from €92,945 to €53,333
of which Trade receivables: -€43,938
- Tangible fixed assets +€5,633
up €5,633 (+283%), from €1,989 to €7,622
of which Furniture and vehicles: +€5,375
- Cash +€3,721
up €3,721 (+156%), from €2,388 to €6,109
mainly Receivables within one year (+€39,612) and Depreciation (+€3,687)
- Trade debts -€21,321
down €21,321 (-43.5%), from €49,045 to €27,724
- Tax, wage and social debts -€9,493
down €9,493 (-47.9%), from €19,806 to €10,312
of which Taxes: -€12,243
- Profit (loss) carried forward +€2,325
up €2,325 (+124,325%), from €2 to €2,327
- Other debts -€1,544
down €1,544 (-50.4%), from €3,063 to €1,519
- Gross operating margin -€25,870
down €25,870 (-67.8%), from €38,129 to €12,259
- Taxes -€8,046
down €8,046 (-84.8%), from €9,493 to €1,447
- Depreciation +€1,687
up €1,687 (+84.4%), from €2,000 to €3,687
- Other operating charges +€659
up €659 (+25.6%), from €2,577 to €3,236
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 | €98,060 | €68,027 | -€30,034 | -30.6% |
| Fixed assets | 21/28 | €1,989 | €7,622 | +€5,633 | +283% |
| Tangible fixed assets | 22/27 | €1,989 | €7,622 | +€5,633 | +283% |
| Plant, machinery and equipment | 23 | - | €257 | +€257 | |
| Furniture and vehicles | 24 | €1,989 | €7,364 | +€5,375 | +270% |
| Current assets | 29/58 | €96,071 | €60,405 | -€35,666 | -37.1% |
| Amounts receivable within one year | 40/41 | €92,945 | €53,333 | -€39,612 | -42.6% |
| Trade receivables | 40 | €92,880 | €48,942 | -€43,938 | -47.3% |
| Other amounts receivable | 41 | €65 | €4,391 | +€4,326 | +6,655% |
| Cash at bank and in hand | 54/58 | €2,388 | €6,109 | +€3,721 | +156% |
| Deferred charges and accrued income | 490/1 | €738 | €963 | +€225 | +30.4% |
| Total equity and liabilities | 10/49 | €98,060 | €68,027 | -€30,034 | -30.6% |
| Equity | 10/15 | €26,147 | €28,472 | +€2,325 | +8.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €22,145 | €22,145 | = | 0.0% |
| Distributable reserves | 133 | €22,145 | €22,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2 | €2,327 | +€2,325 | +124,325% |
| Amounts payable | 17/49 | €71,914 | €39,555 | -€32,358 | -45.0% |
| Amounts payable within one year | 42/48 | €71,914 | €39,555 | -€32,358 | -45.0% |
| Trade debts | 44 | €49,045 | €27,724 | -€21,321 | -43.5% |
| Suppliers | 440/4 | €49,045 | €27,724 | -€21,321 | -43.5% |
| Taxes, remuneration and social security | 45 | €19,806 | €10,312 | -€9,493 | -47.9% |
| Taxes | 450/3 | €19,806 | €7,562 | -€12,243 | -61.8% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €3,063 | €1,519 | -€1,544 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €3,687 | +€1,687 | +84.4% |
| Other operating charges | 640/8 | €2,577 | €3,236 | +€659 | +25.6% |
| Gross operating margin | 9900 | €38,129 | €12,259 | -€25,870 | -67.8% |
| Operating profit (loss) | 9901 | €33,552 | €5,335 | -€28,216 | -84.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €912 | €732 | -€180 | -19.8% |
| Recurring financial charges | 65 | €912 | €732 | -€180 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €32,640 | €4,605 | -€28,035 | -85.9% |
| Income taxes | 67/77 | €9,493 | €1,447 | -€8,046 | -84.8% |
| Profit (loss) for the period | 9904 | €23,147 | €3,158 | -€19,989 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,147 | €3,158 | -€19,989 | -86.4% |
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 13 October 2026 via checked.be.