Rosalab: 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.
Rosalab
Largest movements
- Cash -€113,055
down €113,055 (-80.5%), from €140,380 to €27,326
mainly Contributions, distributions and other (-€209,759) and Deferred charges and accrued income (-€101,656)
- Deferred charges and accrued income +€101,656
up €101,656 (+206%), from €49,240 to €150,895
- Receivables within one year +€73,375
new in 2025: €73,375
- Tangible fixed assets -€12,174
down €12,174 (-28.8%), from €42,327 to €30,153
of which Furniture and vehicles: -€10,333
- Other debts +€43,591
up €43,591 (+53.9%), from €80,914 to €124,504
- Provisions +€31,400
new in 2025: €31,400
- Reserves -€28,331
down €28,331 (-33.6%), from €84,251 to €55,920
of which Distributable reserves: -€28,331
- Tax, wage and social debts +€17,947
up €17,947 (+58.5%), from €30,678 to €48,625
- Current portion of long-term debt -€15,463
no longer reported in 2025 (was €15,463)
- Gross operating margin +€105,565
up €105,565 (+55.7%), from €189,481 to €295,045
- Provisions +€31,400
new in 2025: €31,400
- Taxes +€26,706
up €26,706 (+58.3%), from €45,837 to €72,543
- Financial income +€3,368
up €3,368 (+45,695%), from €7 to €3,375
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 | €231,947 | €281,749 | +€49,802 | +21.5% |
| Fixed assets | 21/28 | €42,327 | €30,153 | -€12,174 | -28.8% |
| Tangible fixed assets | 22/27 | €42,327 | €30,153 | -€12,174 | -28.8% |
| Furniture and vehicles | 24 | €30,895 | €20,563 | -€10,333 | -33.4% |
| Other tangible fixed assets | 26 | €11,431 | €9,590 | -€1,841 | -16.1% |
| Current assets | 29/58 | €189,620 | €251,596 | +€61,976 | +32.7% |
| Amounts receivable within one year | 40/41 | - | €73,375 | +€73,375 | |
| Other amounts receivable | 41 | - | €73,375 | +€73,375 | |
| Cash at bank and in hand | 54/58 | €140,380 | €27,326 | -€113,055 | -80.5% |
| Deferred charges and accrued income | 490/1 | €49,240 | €150,895 | +€101,656 | +206% |
| Total equity and liabilities | 10/49 | €231,947 | €281,749 | +€49,802 | +21.5% |
| Equity | 10/15 | €103,152 | €74,820 | -€28,331 | -27.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €84,251 | €55,920 | -€28,331 | -33.6% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €82,376 | €54,045 | -€28,331 | -34.4% |
| Profit (loss) carried forward | 14 | €151 | €151 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €31,400 | +€31,400 | |
| Provisions for liabilities and charges | 160/5 | - | €31,400 | +€31,400 | |
| Other liabilities and charges | 164/5 | - | €31,400 | +€31,400 | |
| Amounts payable | 17/49 | €128,795 | €175,528 | +€46,733 | +36.3% |
| Amounts payable within one year | 42/48 | €128,795 | €175,528 | +€46,733 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | €15,463 | - | -€15,463 | |
| Trade debts | 44 | €1,740 | €2,399 | +€658 | +37.8% |
| Suppliers | 440/4 | €1,740 | €2,399 | +€658 | +37.8% |
| Taxes, remuneration and social security | 45 | €30,678 | €48,625 | +€17,947 | +58.5% |
| Taxes | 450/3 | €30,678 | €48,625 | +€17,947 | +58.5% |
| Other amounts payable | 47/48 | €80,914 | €124,504 | +€43,591 | +53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,828 | €12,174 | +€346 | +2.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €31,400 | +€31,400 | |
| Other operating charges | 640/8 | €937 | €480 | -€457 | -48.8% |
| Gross operating margin | 9900 | €189,481 | €295,045 | +€105,565 | +55.7% |
| Operating profit (loss) | 9901 | €176,716 | €250,992 | +€74,276 | +42.0% |
| Financial income | 75/76B | €7 | €3,375 | +€3,368 | +45,695% |
| Recurring financial income | 75 | €7 | €3,375 | +€3,368 | +45,695% |
| Financial charges | 65/66B | €742 | €397 | -€345 | -46.6% |
| Recurring financial charges | 65 | €742 | €397 | -€345 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €175,981 | €253,970 | +€77,989 | +44.3% |
| Income taxes | 67/77 | €45,837 | €72,543 | +€26,706 | +58.3% |
| Profit (loss) for the period | 9904 | €130,145 | €181,427 | +€51,283 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €130,145 | €181,427 | +€51,283 | +39.4% |
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 19 October 2026 via checked.be.