ROSA CONSULTING SERVICES: 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 CONSULTING SERVICES
Largest movements
- Cash +€68,364
up €68,364 (+168%), from €40,665 to €109,029
mainly Net result for the year (+€91,955) and Other debts (+€46,250)
- Receivables within one year +€24,957
up €24,957 (+35.5%), from €70,302 to €95,259
of which Other amounts receivable: +€18,423
- Tangible fixed assets -€7,041
down €7,041 (-34.2%), from €20,561 to €13,520
of which Furniture and vehicles: -€6,628
- Deferred charges and accrued income -€2,442
down €2,442 (-32.0%), from €7,638 to €5,196
- Other debts +€46,250
up €46,250 (+247%), from €18,750 to €65,000
- Profit (loss) carried forward +€26,955
up €26,955 (+40.9%), from €65,943 to €92,898
- Tax, wage and social debts +€19,537
up €19,537 (+55.8%), from €35,024 to €54,561
of which Taxes: +€19,787
- Debts after one year -€8,511
no longer reported in 2025 (was €8,511)
- Gross operating margin +€62,333
up €62,333 (+99.1%), from €62,872 to €125,205
- Taxes +€13,714
up €13,714 (+119%), from €11,570 to €25,284
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 | €140,652 | €224,490 | +€83,838 | +59.6% |
| Fixed assets | 21/28 | €20,561 | €13,520 | -€7,041 | -34.2% |
| Tangible fixed assets | 22/27 | €20,561 | €13,520 | -€7,041 | -34.2% |
| Plant, machinery and equipment | 23 | €1,400 | €987 | -€413 | -29.5% |
| Furniture and vehicles | 24 | €19,161 | €12,533 | -€6,628 | -34.6% |
| Current assets | 29/58 | €120,091 | €210,970 | +€90,879 | +75.7% |
| Amounts receivable within one year | 40/41 | €70,302 | €95,259 | +€24,957 | +35.5% |
| Trade receivables | 40 | €23,656 | €30,190 | +€6,534 | +27.6% |
| Other amounts receivable | 41 | €46,646 | €65,069 | +€18,423 | +39.5% |
| Current investments | 50/53 | €1,486 | €1,486 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,665 | €109,029 | +€68,364 | +168% |
| Deferred charges and accrued income | 490/1 | €7,638 | €5,196 | -€2,442 | -32.0% |
| Total equity and liabilities | 10/49 | €140,652 | €224,490 | +€83,838 | +59.6% |
| Equity | 10/15 | €67,943 | €94,898 | +€26,955 | +39.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,943 | €92,898 | +€26,955 | +40.9% |
| Amounts payable | 17/49 | €72,709 | €129,592 | +€56,883 | +78.2% |
| Amounts payable after more than one year | 17 | €8,511 | - | -€8,511 | |
| Financial debts | 170/4 | €8,511 | - | -€8,511 | |
| Amounts payable within one year | 42/48 | €64,198 | €129,592 | +€65,394 | +102% |
| Current portion of amounts payable after more than one year | 42 | €8,943 | €8,511 | -€432 | -4.8% |
| Trade debts | 44 | €1,481 | €1,520 | +€39 | +2.6% |
| Suppliers | 440/4 | €1,481 | €1,520 | +€39 | +2.6% |
| Taxes, remuneration and social security | 45 | €35,024 | €54,561 | +€19,537 | +55.8% |
| Taxes | 450/3 | €32,774 | €52,561 | +€19,787 | +60.4% |
| Remuneration and social security | 454/9 | €2,250 | €2,000 | -€250 | -11.1% |
| Other amounts payable | 47/48 | €18,750 | €65,000 | +€46,250 | +247% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,992 | €7,041 | +€49 | +0.7% |
| Other operating charges | 640/8 | €1,786 | €1,735 | -€51 | -2.9% |
| Gross operating margin | 9900 | €62,872 | €125,205 | +€62,333 | +99.1% |
| Operating profit (loss) | 9901 | €54,094 | €116,429 | +€62,335 | +115% |
| Financial income | 75/76B | €1,023 | €1,551 | +€528 | +51.6% |
| Recurring financial income | 75 | €1,023 | €1,551 | +€528 | +51.6% |
| Financial charges | 65/66B | €1,068 | €741 | -€327 | -30.6% |
| Recurring financial charges | 65 | €1,068 | €741 | -€327 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €54,049 | €117,239 | +€63,190 | +117% |
| Income taxes | 67/77 | €11,570 | €25,284 | +€13,714 | +119% |
| Profit (loss) for the period | 9904 | €42,479 | €91,955 | +€49,476 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €42,479 | €91,955 | +€49,476 | +116% |
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 23 October 2026 via checked.be.