ROSAELIS: what changed
What changed
ROSAELIS
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€93,822
2024 · €97,097-€3,276
Equity
€500,991
2024 · €502,169-€1,178
Cash
€217,913
2024 · €203,884+€14,029
Balance sheet total
€675,819
2024 · €588,723+€87,096
Largest movements
Assets
- Receivables within one year +€82,953
up €82,953 (+25.7%), from €322,337 to €405,290
of which Other amounts receivable: +€41,758
- Cash +€14,029
up €14,029 (+6.9%), from €203,884 to €217,913
mainly Net result for the year (+€93,822) and Other debts (+€70,618)
Equity and liabilities
- Other debts +€70,618
up €70,618 (+232%), from €30,377 to €100,995
- Tax, wage and social debts +€16,208
up €16,208 (+48.6%), from €33,334 to €49,541
of which Remuneration and social security: +€8,435
- Debts after one year -€8,378
down €8,378 (-85.4%), from €9,809 to €1,430
- Trade debts +€7,047
up €7,047 (+178%), from €3,968 to €11,015
Income statement
- Staff costs -€10,848
down €10,848 (-8.0%), from €135,207 to €124,359
- Financial charges +€6,169
up €6,169 (+177%), from €3,493 to €9,662
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€97,097
Gross operating margin
+€1,152
Staff costs
+€10,848
Depreciation
-€1,729
Other operating charges
-€473
Other operating items
-€4,442
Financial income
-€875
Financial charges
-€6,169
Taxes
-€1,585
Result 2025
€93,822
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€124,232
Investment
-€7,162
Financing
-€103,041
Cash 2024
€203,884
From operations (derived)
+€124,232
Net result for the year
+€93,822
Depreciation
+€15,993
Receivables within one year
-€82,953
Deferred charges and accrued income
+€1,055
Trade debts
+€7,047
Tax, wage and social debts
+€16,208
Other debts
+€70,618
Accrued charges and deferred income
+€2,443
Investment (derived)
-€7,162
Investment in fixed assets (net)
-€7,162
Financing
-€103,041
Debts after one year
-€8,378
Current portion of long-term debt
+€337
Contributions, distributions and other
-€95,000
Cash 2025
€217,913
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,723 | €675,819 | +€87,096 | +14.8% |
| Fixed assets | 21/28 | €52,686 | €43,855 | -€8,831 | -16.8% |
| Intangible fixed assets | 21 | €15,417 | €10,417 | -€5,000 | -32.4% |
| Tangible fixed assets | 22/27 | €36,656 | €32,826 | -€3,831 | -10.5% |
| Plant, machinery and equipment | 23 | €12,654 | €11,071 | -€1,583 | -12.5% |
| Furniture and vehicles | 24 | €5,374 | €6,960 | +€1,586 | +29.5% |
| Other tangible fixed assets | 26 | €18,628 | €14,794 | -€3,834 | -20.6% |
| Financial fixed assets | 28 | €613 | €613 | = | 0.0% |
| Current assets | 29/58 | €536,037 | €631,964 | +€95,927 | +17.9% |
| Amounts receivable within one year | 40/41 | €322,337 | €405,290 | +€82,953 | +25.7% |
| Trade receivables | 40 | €14,509 | €55,705 | +€41,195 | +284% |
| Other amounts receivable | 41 | €307,827 | €349,586 | +€41,758 | +13.6% |
| Cash at bank and in hand | 54/58 | €203,884 | €217,913 | +€14,029 | +6.9% |
| Deferred charges and accrued income | 490/1 | €9,816 | €8,761 | -€1,055 | -10.7% |
| Total equity and liabilities | 10/49 | €588,723 | €675,819 | +€87,096 | +14.8% |
| Equity | 10/15 | €502,169 | €500,991 | -€1,178 | -0.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €481,709 | €480,531 | -€1,178 | -0.2% |
| Amounts payable | 17/49 | €86,554 | €174,828 | +€88,275 | +102% |
| Amounts payable after more than one year | 17 | €9,809 | €1,430 | -€8,378 | -85.4% |
| Financial debts | 170/4 | €9,809 | €1,430 | -€8,378 | -85.4% |
| Amounts payable within one year | 42/48 | €75,720 | €169,930 | +€94,210 | +124% |
| Current portion of amounts payable after more than one year | 42 | €8,041 | €8,378 | +€337 | +4.2% |
| Trade debts | 44 | €3,968 | €11,015 | +€7,047 | +178% |
| Suppliers | 440/4 | €3,968 | €11,015 | +€7,047 | +178% |
| Taxes, remuneration and social security | 45 | €33,334 | €49,541 | +€16,208 | +48.6% |
| Taxes | 450/3 | €17,807 | €25,579 | +€7,772 | +43.6% |
| Remuneration and social security | 454/9 | €15,527 | €23,962 | +€8,435 | +54.3% |
| Other amounts payable | 47/48 | €30,377 | €100,995 | +€70,618 | +232% |
| Accrued charges and deferred income | 492/3 | €1,026 | €3,468 | +€2,443 | +238% |
| Remuneration, social security and pensions | 62 | €135,207 | €124,359 | -€10,848 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,263 | €15,993 | +€1,729 | +12.1% |
| Other operating charges | 640/8 | - | €473 | +€473 | |
| Non-recurring operating charges | 66A | €38 | €4,480 | +€4,442 | +11,846% |
| Gross operating margin | 9900 | €270,774 | €271,925 | +€1,152 | +0.4% |
| Operating profit (loss) | 9901 | €121,267 | €126,621 | +€5,354 | +4.4% |
| Financial income | 75/76B | €13,078 | €12,203 | -€875 | -6.7% |
| Recurring financial income | 75 | €13,078 | €12,203 | -€875 | -6.7% |
| Financial charges | 65/66B | €3,493 | €9,662 | +€6,169 | +177% |
| Recurring financial charges | 65 | €3,493 | €9,662 | +€6,169 | +177% |
| Profit (loss) for the period before taxes | 9903 | €130,852 | €129,162 | -€1,690 | -1.3% |
| Income taxes | 67/77 | €33,755 | €35,340 | +€1,585 | +4.7% |
| Profit (loss) for the period | 9904 | €97,097 | €93,822 | -€3,276 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,097 | €93,822 | -€3,276 | -3.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.