ROSA-LINA: 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-LINA
Largest movements
- Tangible fixed assets -€1,535
down €1,535 (-16.8%), from €9,139 to €7,605
of which Other tangible fixed assets: -€1,112
- Profit (loss) carried forward -€1,535
down €1,535 (-10.0%), from -€15,379 to -€16,913
No income-statement line moved by more than 1% of the activity.
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,643 | €33,109 | -€1,535 | -4.4% |
| Fixed assets | 21/28 | €9,139 | €7,605 | -€1,535 | -16.8% |
| Tangible fixed assets | 22/27 | €9,139 | €7,605 | -€1,535 | -16.8% |
| Furniture and vehicles | 24 | €987 | €564 | -€423 | -42.9% |
| Other tangible fixed assets | 26 | €8,152 | €7,041 | -€1,112 | -13.6% |
| Current assets | 29/58 | €25,504 | €25,504 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,504 | €25,504 | = | 0.0% |
| Trade receivables | 40 | €105 | €105 | = | 0.0% |
| Other amounts receivable | 41 | €25,399 | €25,399 | = | 0.0% |
| Total equity and liabilities | 10/49 | €34,643 | €33,109 | -€1,535 | -4.4% |
| Equity | 10/15 | €34,621 | €33,087 | -€1,535 | -4.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,379 | -€16,913 | -€1,535 | -10.0% |
| Amounts payable | 17/49 | €22 | €22 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22 | €22 | = | 0.0% |
| Financial debts | 43 | €22 | €22 | = | 0.0% |
| Credit institutions | 430/8 | €22 | €22 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,535 | €1,535 | = | 0.0% |
| Operating profit (loss) | 9901 | -€1,535 | -€1,535 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,535 | -€1,535 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€1,535 | -€1,535 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,535 | -€1,535 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.