ROSALES FE: 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 FE
Largest movements
- Cash -€7,343
down €7,343 (-98.4%), from €7,458 to €116
mainly Investment in fixed assets (net) (-€5,800) and Net result for the year (-€4,437)
- Tangible fixed assets +€4,445
up €4,445 (+665%), from €668 to €5,114
- Receivables within one year -€405
down €405 (-34.3%), from €1,182 to €777
of which Other amounts receivable: -€405
- Other debts +€4,949
up €4,949 (+825%), from €600 to €5,549
- Profit (loss) carried forward -€4,437
down €4,437 (-1,496%), from -€297 to -€4,733
- Trade debts -€3,845
no longer reported in 2025 (was €3,845)
- Gross operating margin -€5,565
down €5,565, from €3,359 to -€2,206
- Depreciation -€1,123
down €1,123 (-45.3%), from €2,478 to €1,355
- Other operating charges -€263
down €263 (-23.7%), from €1,111 to €848
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 | €9,538 | €6,244 | -€3,293 | -34.5% |
| Fixed assets | 21/28 | €668 | €5,114 | +€4,445 | +665% |
| Tangible fixed assets | 22/27 | €668 | €5,114 | +€4,445 | +665% |
| Furniture and vehicles | 24 | €668 | €5,114 | +€4,445 | +665% |
| Current assets | 29/58 | €8,869 | €1,130 | -€7,739 | -87.3% |
| Amounts receivable within one year | 40/41 | €1,182 | €777 | -€405 | -34.3% |
| Trade receivables | 40 | €256 | €256 | = | 0.0% |
| Other amounts receivable | 41 | €926 | €521 | -€405 | -43.8% |
| Cash at bank and in hand | 54/58 | €7,458 | €116 | -€7,343 | -98.4% |
| Deferred charges and accrued income | 490/1 | €228 | €238 | +€9 | +4.0% |
| Total equity and liabilities | 10/49 | €9,538 | €6,244 | -€3,293 | -34.5% |
| Equity | 10/15 | €3,703 | -€733 | -€4,437 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297 | -€4,733 | -€4,437 | -1,496% |
| Amounts payable | 17/49 | €5,834 | €6,977 | +€1,143 | +19.6% |
| Amounts payable within one year | 42/48 | €5,834 | €6,977 | +€1,143 | +19.6% |
| Trade debts | 44 | €3,845 | - | -€3,845 | |
| Suppliers | 440/4 | €3,845 | - | -€3,845 | |
| Advances received on contracts in progress | 46 | €1,390 | €1,390 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €39 | +€39 | |
| Taxes | 450/3 | - | €39 | +€39 | |
| Other amounts payable | 47/48 | €600 | €5,549 | +€4,949 | +825% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,478 | €1,355 | -€1,123 | -45.3% |
| Other operating charges | 640/8 | €1,111 | €848 | -€263 | -23.7% |
| Gross operating margin | 9900 | €3,359 | -€2,206 | -€5,565 | |
| Operating profit (loss) | 9901 | -€230 | -€4,408 | -€4,178 | -1,814% |
| Financial income | 75/76B | €0 | €33 | +€33 | +325,000% |
| Recurring financial income | 75 | €0 | €33 | +€33 | +325,000% |
| Financial charges | 65/66B | €66 | €61 | -€5 | -8.1% |
| Recurring financial charges | 65 | €66 | €61 | -€5 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€297 | -€4,437 | -€4,140 | -1,396% |
| Profit (loss) for the period | 9904 | -€297 | -€4,437 | -€4,140 | -1,396% |
| Profit (loss) for the period to be appropriated | 9905 | -€297 | -€4,437 | -€4,140 | -1,396% |
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 17 October 2026 via checked.be.