ROSACORRA: 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.
What changed
ROSACORRA
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€104,921
2024 · -€27,024-€77,897
Equity
€82,114
2024 · €187,035-€104,921
Cash
€19,879
2024 · €15,092+€4,786
Balance sheet total
€5.6m
2024 · €5.8m-€170,159
Largest movements
Assets
- Tangible fixed assets -€171,756
down €171,756 (-3.0%), from €5.7m to €5.6m
of which Land and buildings: -€168,005
Equity and liabilities
- Current portion of long-term debt -€106,884
down €106,884 (-81.5%), from €131,066 to €24,182
- Profit (loss) carried forward -€104,921
down €104,921 (-63.0%), from €166,575 to €61,654
Income statement
- Financial charges +€62,648
up €62,648 (+110%), from €57,101 to €119,748
- Gross operating margin -€18,979
down €18,979 (-9.3%), from €204,377 to €185,399
- Other operating charges -€3,201
down €3,201 (-72.7%), from €4,404 to €1,203
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.
Result 2024
-€27,024
Gross operating margin
-€18,979
Depreciation
-€51
Other operating charges
+€3,201
Other operating items
+€287
Financial income
+€4
Financial charges
-€62,648
Taxes
+€288
Result 2025
-€104,921
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€70,706
Investment
+€2,541
Financing
-€68,461
Cash 2024
€15,092
From operations (derived)
+€70,706
Net result for the year
-€104,921
Depreciation
+€169,215
Receivables within one year
+€3,213
Deferred charges and accrued income
-€24
Trade debts
-€23,935
Tax, wage and social debts
+€27,051
Other debts
-€469
Accrued charges and deferred income
+€576
Investment (derived)
+€2,541
Investment in fixed assets (net)
+€2,541
Financing
-€68,461
Debts after one year
+€38,423
Current portion of long-term debt
-€106,884
Cash 2025
€19,879
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,754,223 | €5,584,065 | -€170,159 | -3.0% |
| Fixed assets | 21/28 | €5,724,848 | €5,553,091 | -€171,756 | -3.0% |
| Tangible fixed assets | 22/27 | €5,724,348 | €5,552,591 | -€171,756 | -3.0% |
| Land and buildings | 22 | €5,718,147 | €5,550,142 | -€168,005 | -2.9% |
| Leasing and similar rights | 25 | €6,201 | €2,450 | -€3,751 | -60.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €29,376 | €30,973 | +€1,598 | +5.4% |
| Amounts receivable within one year | 40/41 | €12,025 | €8,812 | -€3,213 | -26.7% |
| Trade receivables | 40 | €12,025 | €8,812 | -€3,213 | -26.7% |
| Cash at bank and in hand | 54/58 | €15,092 | €19,879 | +€4,786 | +31.7% |
| Deferred charges and accrued income | 490/1 | €2,258 | €2,283 | +€24 | +1.1% |
| Total equity and liabilities | 10/49 | €5,754,223 | €5,584,065 | -€170,159 | -3.0% |
| Equity | 10/15 | €187,035 | €82,114 | -€104,921 | -56.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,575 | €61,654 | -€104,921 | -63.0% |
| Amounts payable | 17/49 | €5,567,188 | €5,501,950 | -€65,238 | -1.2% |
| Amounts payable after more than one year | 17 | €5,131,455 | €5,169,878 | +€38,423 | +0.7% |
| Financial debts | 170/4 | €5,131,455 | €5,169,878 | +€38,423 | +0.7% |
| Amounts payable within one year | 42/48 | €425,665 | €321,428 | -€104,237 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €131,066 | €24,182 | -€106,884 | -81.5% |
| Trade debts | 44 | €47,749 | €23,814 | -€23,935 | -50.1% |
| Suppliers | 440/4 | €47,749 | €23,814 | -€23,935 | -50.1% |
| Taxes, remuneration and social security | 45 | €12,426 | €39,477 | +€27,051 | +218% |
| Taxes | 450/3 | €6,611 | €6,000 | -€611 | -9.2% |
| Remuneration and social security | 454/9 | €5,815 | €33,477 | +€27,662 | +476% |
| Other amounts payable | 47/48 | €234,424 | €233,955 | -€469 | -0.2% |
| Accrued charges and deferred income | 492/3 | €10,068 | €10,644 | +€576 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,165 | €169,215 | +€51 | 0.0% |
| Other operating charges | 640/8 | €4,404 | €1,203 | -€3,201 | -72.7% |
| Non-recurring operating charges | 66A | €499 | €212 | -€287 | -57.5% |
| Gross operating margin | 9900 | €204,377 | €185,399 | -€18,979 | -9.3% |
| Operating profit (loss) | 9901 | €30,310 | €14,768 | -€15,542 | -51.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €57,101 | €119,748 | +€62,648 | +110% |
| Recurring financial charges | 65 | €57,101 | €119,748 | +€62,648 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€26,791 | -€104,976 | -€78,185 | -292% |
| Income taxes | 67/77 | €233 | -€55 | -€288 | |
| Profit (loss) for the period | 9904 | -€27,024 | -€104,921 | -€77,897 | -288% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,024 | -€104,921 | -€77,897 | -288% |
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 22 October 2026 via checked.be.