ROSALIE: 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.
ROSALIE
Largest movements
- Stocks and contracts +€8,665
up €8,665 (+34.5%), from €25,099 to €33,763
- Cash +€3,574
up €3,574 (+98.6%), from €3,623 to €7,197
mainly Net result for the year (+€9,909) and Tax, wage and social debts (+€4,894)
- Reserves +€9,909
up €9,909 (+329%), from €3,011 to €12,920
- Tax, wage and social debts +€4,894
up €4,894 (+138%), from €3,538 to €8,433
- Other debts -€3,811
down €3,811 (-20.8%), from €18,281 to €14,470
- Trade debts +€1,467
up €1,467 (+164%), from €892 to €2,359
- Gross operating margin +€7,709
up €7,709 (+152%), from €5,083 to €12,792
- Taxes +€2,004
up €2,004 (+234%), from €855 to €2,859
- Depreciation -€1,180
down €1,180 (-100%), from €1,180 to €0
- Financial income +€154
new in 2025: €154
- Other operating charges +€132
new in 2025: €132
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 | €28,722 | €41,181 | +€12,459 | +43.4% |
| Current assets | 29/58 | €28,722 | €41,181 | +€12,459 | +43.4% |
| Stocks and contracts in progress | 3 | €25,099 | €33,763 | +€8,665 | +34.5% |
| Stocks | 30/36 | €25,099 | €33,763 | +€8,665 | +34.5% |
| Amounts receivable within one year | 40/41 | - | €221 | +€221 | |
| Other amounts receivable | 41 | - | €221 | +€221 | |
| Cash at bank and in hand | 54/58 | €3,623 | €7,197 | +€3,574 | +98.6% |
| Total equity and liabilities | 10/49 | €28,722 | €41,181 | +€12,459 | +43.4% |
| Equity | 10/15 | €6,011 | €15,920 | +€9,909 | +165% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,011 | €12,920 | +€9,909 | +329% |
| Distributable reserves | 133 | €3,011 | €12,920 | +€9,909 | +329% |
| Amounts payable | 17/49 | €22,711 | €25,261 | +€2,550 | +11.2% |
| Amounts payable within one year | 42/48 | €22,711 | €25,261 | +€2,550 | +11.2% |
| Trade debts | 44 | €892 | €2,359 | +€1,467 | +164% |
| Suppliers | 440/4 | €892 | €2,359 | +€1,467 | +164% |
| Taxes, remuneration and social security | 45 | €3,538 | €8,433 | +€4,894 | +138% |
| Taxes | 450/3 | €3,538 | €8,433 | +€4,894 | +138% |
| Other amounts payable | 47/48 | €18,281 | €14,470 | -€3,811 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,180 | €0 | -€1,180 | -100% |
| Other operating charges | 640/8 | - | €132 | +€132 | |
| Gross operating margin | 9900 | €5,083 | €12,792 | +€7,709 | +152% |
| Operating profit (loss) | 9901 | €3,903 | €12,660 | +€8,757 | +224% |
| Financial income | 75/76B | - | €154 | +€154 | |
| Recurring financial income | 75 | - | €154 | +€154 | |
| Financial charges | 65/66B | €38 | €45 | +€8 | +20.7% |
| Recurring financial charges | 65 | €38 | €45 | +€8 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €3,866 | €12,769 | +€8,903 | +230% |
| Income taxes | 67/77 | €855 | €2,859 | +€2,004 | +234% |
| Profit (loss) for the period | 9904 | €3,011 | €9,909 | +€6,899 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €3,011 | €9,909 | +€6,899 | +229% |
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 24 October 2026 via checked.be.