ROSALIN CONSTRUCT: what changed
Two fiscal 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.
ROSALIN CONSTRUCT
Largest movements
- Receivables within one year +€76,513
up €76,513 (+17.2%), from €445,686 to €522,199
of which Trade receivables: +€132,163
- Cash +€24,534
up €24,534 (+195.5%), from €12,548 to €37,082
mainly Trade debts (+€81,211) and Tax, wage and social debts (+€15,016)
- Trade debts +€81,211
up €81,211 (+32.4%), from €250,733 to €331,944
- Tax, wage and social debts +€15,016
up €15,016 (+816.2%), from €1,840 to €16,856
of which Remuneration and social security: +€10,091
- Profit (loss) carried forward +€11,770
up €11,770 (+6.6%), from €179,139 to €190,909
- Financial income -€33,632
no longer reported in 2024 (was €33,632)
of which Non-recurring financial income: -€27,140
- Depreciation -€17,000
down €17,000 (-95.7%), from €17,764 to €764
- Taxes +€12,524
up €12,524, from -€5,759 to €6,766
- Gross operating margin +€11,208
up €11,208 (+79.8%), from €14,052 to €25,260
- Other operating charges +€4,689
up €4,689 (+814.5%), from €576 to €5,265
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €459,286 | €563,169 | +€103,883 | +22.6% |
| Fixed assets | 21/28 | €1,052 | €3,888 | +€2,836 | +269.5% |
| Tangible fixed assets | 22/27 | €1,052 | €3,888 | +€2,836 | +269.5% |
| Furniture and vehicles | 24 | €1,052 | €3,888 | +€2,836 | +269.5% |
| Current assets | 29/58 | €458,234 | €559,281 | +€101,047 | +22.1% |
| Amounts receivable within one year | 40/41 | €445,686 | €522,199 | +€76,513 | +17.2% |
| Trade receivables | 40 | €375,583 | €507,746 | +€132,163 | +35.2% |
| Other amounts receivable | 41 | €70,103 | €14,452 | -€55,650 | -79.4% |
| Cash at bank and in hand | 54/58 | €12,548 | €37,082 | +€24,534 | +195.5% |
| Total equity and liabilities | 10/49 | €459,286 | €563,169 | +€103,883 | +22.6% |
| Equity | 10/15 | €202,599 | €214,369 | +€11,770 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,860 | €4,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €3,000 | €4,860 | +€1,860 | +62.0% |
| Profit (loss) carried forward | 14 | €179,139 | €190,909 | +€11,770 | +6.6% |
| Amounts payable | 17/49 | €256,687 | €348,800 | +€92,113 | +35.9% |
| Amounts payable within one year | 42/48 | €256,687 | €348,800 | +€92,113 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €4,114 | - | -€4,114 | |
| Trade debts | 44 | €250,733 | €331,944 | +€81,211 | +32.4% |
| Suppliers | 440/4 | €250,733 | €331,944 | +€81,211 | +32.4% |
| Taxes, remuneration and social security | 45 | €1,840 | €16,856 | +€15,016 | +816.2% |
| Taxes | 450/3 | €1,840 | €6,766 | +€4,926 | +267.7% |
| Remuneration and social security | 454/9 | - | €10,091 | +€10,091 | |
| Remuneration, social security and pensions | 62 | - | €258 | +€258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,764 | €764 | -€17,000 | -95.7% |
| Other operating charges | 640/8 | €576 | €5,265 | +€4,689 | +814.5% |
| Gross operating margin | 9900 | €14,052 | €25,260 | +€11,208 | +79.8% |
| Operating profit (loss) | 9901 | -€4,288 | €18,973 | +€23,261 | |
| Financial income | 75/76B | €33,632 | - | -€33,632 | |
| Recurring financial income | 75 | €6,492 | - | -€6,492 | |
| Non-recurring financial income | 76B | €27,140 | - | -€27,140 | |
| Financial charges | 65/66B | €400 | €438 | +€38 | +9.4% |
| Recurring financial charges | 65 | €400 | €438 | +€38 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €28,944 | €18,535 | -€10,409 | -36.0% |
| Income taxes | 67/77 | -€5,759 | €6,766 | +€12,524 | |
| Profit (loss) for the period | 9904 | €34,703 | €11,770 | -€22,934 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,703 | €11,770 | -€22,934 | -66.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.