Rosales: 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.
Rosales
Largest movements
- Tangible fixed assets +€18,068
up €18,068 (+83.8%), from €21,560 to €39,627
of which Plant, machinery and equipment: +€22,741
- Cash -€2,343
down €2,343 (-36.9%), from €6,347 to €4,004
mainly Trade debts (-€33,554) and Investment in fixed assets (net) (-€31,836)
- Receivables within one year +€2,127
up €2,127 (+29.1%), from €7,312 to €9,439
of which Other amounts receivable: +€1,668
- Other debts +€42,300
up €42,300 (+210%), from €20,117 to €62,417
- Trade debts -€33,554
down €33,554 (-68.5%), from €48,969 to €15,415
- Profit (loss) carried forward +€9,115
up €9,115 (+30.6%), from -€29,822 to -€20,707
- Gross operating margin +€26,276
up €26,276, from -€2,659 to €23,617
- Depreciation +€4,331
up €4,331 (+45.9%), from €9,437 to €13,768
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 | €79,264 | €97,125 | +€17,861 | +22.5% |
| Fixed assets | 21/28 | €64,893 | €82,961 | +€18,068 | +27.8% |
| Tangible fixed assets | 22/27 | €21,560 | €39,627 | +€18,068 | +83.8% |
| Land and buildings | 22 | €4,925 | €4,925 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,631 | €32,372 | +€22,741 | +236% |
| Furniture and vehicles | 24 | €7,003 | €2,330 | -€4,673 | -66.7% |
| Financial fixed assets | 28 | €43,333 | €43,333 | = | 0.0% |
| Current assets | 29/58 | €14,371 | €14,164 | -€207 | -1.4% |
| Amounts receivable within one year | 40/41 | €7,312 | €9,439 | +€2,127 | +29.1% |
| Trade receivables | 40 | €560 | €1,019 | +€459 | +82.1% |
| Other amounts receivable | 41 | €6,753 | €8,420 | +€1,668 | +24.7% |
| Cash at bank and in hand | 54/58 | €6,347 | €4,004 | -€2,343 | -36.9% |
| Deferred charges and accrued income | 490/1 | €712 | €721 | +€9 | +1.3% |
| Total equity and liabilities | 10/49 | €79,264 | €97,125 | +€17,861 | +22.5% |
| Equity | 10/15 | €10,178 | €19,293 | +€9,115 | +89.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,822 | -€20,707 | +€9,115 | +30.6% |
| Amounts payable | 17/49 | €69,086 | €77,832 | +€8,746 | +12.7% |
| Amounts payable within one year | 42/48 | €69,086 | €77,832 | +€8,746 | +12.7% |
| Trade debts | 44 | €48,969 | €15,415 | -€33,554 | -68.5% |
| Suppliers | 440/4 | €48,969 | €15,415 | -€33,554 | -68.5% |
| Other amounts payable | 47/48 | €20,117 | €62,417 | +€42,300 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,437 | €13,768 | +€4,331 | +45.9% |
| Other operating charges | 640/8 | €744 | €680 | -€64 | -8.6% |
| Gross operating margin | 9900 | -€2,659 | €23,617 | +€26,276 | |
| Operating profit (loss) | 9901 | -€12,840 | €9,169 | +€22,009 | |
| Financial income | 75/76B | €62 | €0 | -€62 | -100% |
| Recurring financial income | 75 | €62 | €0 | -€62 | -100% |
| Financial charges | 65/66B | €130 | €54 | -€75 | -58.3% |
| Recurring financial charges | 65 | €130 | €54 | -€75 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,907 | €9,115 | +€22,022 | |
| Profit (loss) for the period | 9904 | -€12,907 | €9,115 | +€22,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,907 | €9,115 | +€22,022 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.