Rosa-Lee: 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-Lee
Largest movements
- Receivables within one year +€16,918
up €16,918 (+130%), from €13,030 to €29,949
of which Trade receivables: +€24,918
- Stocks and contracts +€4,501
up €4,501 (+22.6%), from €19,934 to €24,435
- Cash -€2,029
down €2,029 (-11.7%), from €17,287 to €15,258
mainly Receivables within one year (-€16,918) and Tax, wage and social debts (-€11,179)
- Other debts +€19,274
up €19,274 (+55.9%), from €34,498 to €53,773
- Profit (loss) carried forward +€18,856
up €18,856 (+35.7%), from -€52,783 to -€33,927
- Tax, wage and social debts -€11,179
down €11,179 (-58.4%), from €19,126 to €7,948
of which Remuneration and social security: -€7,090
- Short-term financial debts -€3,381
no longer reported in 2025 (was €3,381)
- Accrued charges and deferred income -€2,434
down €2,434 (-87.9%), from €2,770 to €336
- Staff costs -€44,847
down €44,847 (-65.1%), from €68,920 to €24,073
- Gross operating margin +€26,038
up €26,038 (+109%), from €23,857 to €49,895
- Other operating charges -€1,816
down €1,816 (-48.2%), from €3,766 to €1,950
- Financial charges +€1,516
up €1,516 (+62.2%), from €2,436 to €3,951
- Depreciation -€564
down €564 (-42.9%), from €1,315 to €751
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 | €57,395 | €76,442 | +€19,047 | +33.2% |
| Fixed assets | 21/28 | €4,697 | €3,945 | -€751 | -16.0% |
| Tangible fixed assets | 22/27 | €1,936 | €1,185 | -€751 | -38.8% |
| Land and buildings | 22 | €1,936 | €1,185 | -€751 | -38.8% |
| Financial fixed assets | 28 | €2,761 | €2,761 | = | 0.0% |
| Current assets | 29/58 | €52,698 | €72,496 | +€19,799 | +37.6% |
| Stocks and contracts in progress | 3 | €19,934 | €24,435 | +€4,501 | +22.6% |
| Stocks | 30/36 | €19,934 | €24,435 | +€4,501 | +22.6% |
| Amounts receivable within one year | 40/41 | €13,030 | €29,949 | +€16,918 | +130% |
| Trade receivables | 40 | €3,253 | €28,172 | +€24,918 | +766% |
| Other amounts receivable | 41 | €9,777 | €1,777 | -€8,000 | -81.8% |
| Cash at bank and in hand | 54/58 | €17,287 | €15,258 | -€2,029 | -11.7% |
| Deferred charges and accrued income | 490/1 | €2,446 | €2,855 | +€409 | +16.7% |
| Total equity and liabilities | 10/49 | €57,395 | €76,442 | +€19,047 | +33.2% |
| Equity | 10/15 | -€49,783 | -€30,927 | +€18,856 | +37.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,783 | -€33,927 | +€18,856 | +35.7% |
| Amounts payable | 17/49 | €107,178 | €107,369 | +€191 | +0.2% |
| Amounts payable within one year | 42/48 | €104,408 | €107,033 | +€2,625 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €1,087 | - | -€1,087 | |
| Financial debts | 43 | €3,381 | - | -€3,381 | |
| Credit institutions | 430/8 | €3,381 | - | -€3,381 | |
| Trade debts | 44 | €46,315 | €45,312 | -€1,003 | -2.2% |
| Suppliers | 440/4 | €46,315 | €45,312 | -€1,003 | -2.2% |
| Taxes, remuneration and social security | 45 | €19,126 | €7,948 | -€11,179 | -58.4% |
| Taxes | 450/3 | €12,036 | €7,948 | -€4,088 | -34.0% |
| Remuneration and social security | 454/9 | €7,090 | - | -€7,090 | |
| Other amounts payable | 47/48 | €34,498 | €53,773 | +€19,274 | +55.9% |
| Accrued charges and deferred income | 492/3 | €2,770 | €336 | -€2,434 | -87.9% |
| Remuneration, social security and pensions | 62 | €68,920 | €24,073 | -€44,847 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €751 | -€564 | -42.9% |
| Other operating charges | 640/8 | €3,766 | €1,950 | -€1,816 | -48.2% |
| Gross operating margin | 9900 | €23,857 | €49,895 | +€26,038 | +109% |
| Operating profit (loss) | 9901 | -€50,145 | €23,120 | +€73,265 | |
| Financial income | 75/76B | €20 | €3 | -€17 | -85.9% |
| Recurring financial income | 75 | €20 | €3 | -€17 | -85.9% |
| Financial charges | 65/66B | €2,436 | €3,951 | +€1,516 | +62.2% |
| Recurring financial charges | 65 | €2,436 | €3,951 | +€1,516 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | -€52,560 | €19,172 | +€71,732 | |
| Income taxes | 67/77 | €223 | €315 | +€92 | +41.4% |
| Profit (loss) for the period | 9904 | -€52,783 | €18,856 | +€71,640 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,783 | €18,856 | +€71,640 |
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 16 October 2026 via checked.be.