ROSALINDA CONSTRUCT: 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.
ROSALINDA CONSTRUCT
Largest movements
- Receivables within one year -€69,871
down €69,871 (-64.1%), from €108,966 to €39,095
of which Other amounts receivable: -€35,184
- Cash +€4,998
up €4,998 (+88.8%), from €5,628 to €10,626
mainly Receivables within one year (+€69,871) and Net result for the year (+€7,971)
- Trade debts -€57,755
down €57,755 (-100.0%), from €57,764 to €10
- Tax, wage and social debts -€13,783
down €13,783 (-71.0%), from €19,410 to €5,627
of which Remuneration and social security: -€14,033
- Profit (loss) carried forward +€7,971
up €7,971 (+19.7%), from €40,488 to €48,459
- Gross operating margin -€2,182
down €2,182 (-14.7%), from €14,839 to €12,657
- Depreciation +€1,082
up €1,082 (+97.4%), from €1,111 to €2,193
- Taxes -€459
down €459 (-11.2%), from €4,084 to €3,625
- Other operating charges -€431
down €431 (-43.8%), from €984 to €553
- Financial income -€333
down €333 (-15.9%), from €2,092 to €1,759
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 | €117,882 | €54,315 | -€63,567 | -53.9% |
| Fixed assets | 21/28 | €3,253 | €4,308 | +€1,055 | +32.4% |
| Tangible fixed assets | 22/27 | €3,253 | €4,308 | +€1,055 | +32.4% |
| Plant, machinery and equipment | 23 | €728 | €1,729 | +€1,001 | +137% |
| Furniture and vehicles | 24 | €2,525 | €2,579 | +€54 | +2.1% |
| Current assets | 29/58 | €114,629 | €50,007 | -€64,622 | -56.4% |
| Amounts receivable within one year | 40/41 | €108,966 | €39,095 | -€69,871 | -64.1% |
| Trade receivables | 40 | €63,272 | €28,585 | -€34,687 | -54.8% |
| Other amounts receivable | 41 | €45,694 | €10,510 | -€35,184 | -77.0% |
| Cash at bank and in hand | 54/58 | €5,628 | €10,626 | +€4,998 | +88.8% |
| Deferred charges and accrued income | 490/1 | €35 | €286 | +€251 | +718% |
| Total equity and liabilities | 10/49 | €117,882 | €54,315 | -€63,567 | -53.9% |
| Equity | 10/15 | €40,708 | €48,679 | +€7,971 | +19.6% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Contributions outside capital | 11 | €200 | - | -€200 | |
| Other | 1109/19 | €200 | - | -€200 | |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,488 | €48,459 | +€7,971 | +19.7% |
| Amounts payable | 17/49 | €77,174 | €5,637 | -€71,537 | -92.7% |
| Amounts payable within one year | 42/48 | €77,174 | €5,637 | -€71,537 | -92.7% |
| Trade debts | 44 | €57,764 | €10 | -€57,755 | -100.0% |
| Suppliers | 440/4 | €57,764 | €10 | -€57,755 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,410 | €5,627 | -€13,783 | -71.0% |
| Taxes | 450/3 | €5,377 | €5,627 | +€250 | +4.7% |
| Remuneration and social security | 454/9 | €14,033 | - | -€14,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €2,193 | +€1,082 | +97.4% |
| Other operating charges | 640/8 | €984 | €553 | -€431 | -43.8% |
| Gross operating margin | 9900 | €14,839 | €12,657 | -€2,182 | -14.7% |
| Operating profit (loss) | 9901 | €12,744 | €9,912 | -€2,832 | -22.2% |
| Financial income | 75/76B | €2,092 | €1,759 | -€333 | -15.9% |
| Recurring financial income | 75 | €2,092 | €1,759 | -€333 | -15.9% |
| Financial charges | 65/66B | €179 | €75 | -€104 | -57.9% |
| Recurring financial charges | 65 | €179 | €75 | -€104 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €14,657 | €11,596 | -€3,061 | -20.9% |
| Income taxes | 67/77 | €4,084 | €3,625 | -€459 | -11.2% |
| Profit (loss) for the period | 9904 | €10,573 | €7,971 | -€2,602 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,573 | €7,971 | -€2,602 | -24.6% |
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 26 October 2026 via checked.be.