ROSALIS: 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.
ROSALIS
Largest movements
- Deferred charges and accrued income -€139,332
down €139,332 (-71.9%), from €193,783 to €54,450
- Tangible fixed assets +€68,681
up €68,681 (+1,035%), from €6,637 to €75,318
of which Leasing and similar rights: +€61,318
- Receivables within one year +€17,479
up €17,479 (+14.6%), from €119,565 to €137,044
of which Other amounts receivable: +€17,867
- Other debts -€148,155
down €148,155 (-92.5%), from €160,222 to €12,067
- Debts after one year +€37,985
up €37,985 (+4,812%), from €789 to €38,775
- Tax, wage and social debts +€26,733
up €26,733 (+69.7%), from €38,340 to €65,073
of which Remuneration and social security: +€14,668
- Short-term financial debts +€19,936
new in 2024: €19,936
- Current portion of long-term debt +€8,354
up €8,354 (+372%), from €2,244 to €10,599
- Gross operating margin -€111,047
down €111,047 (-66.3%), from €167,456 to €56,409
- Taxes -€25,019
down €25,019 (-98.0%), from €25,527 to €508
- Staff costs -€12,847
down €12,847 (-29.6%), from €43,470 to €30,623
- Other operating charges +€8,809
up €8,809 (+706%), from €1,247 to €10,056
- Depreciation +€4,582
up €4,582 (+136%), from €3,363 to €7,945
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.
Derived cash bridge
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 | €322,761 | €268,121 | -€54,640 | -16.9% |
| Fixed assets | 21/28 | €6,637 | €75,318 | +€68,681 | +1,035% |
| Tangible fixed assets | 22/27 | €6,637 | €75,318 | +€68,681 | +1,035% |
| Plant, machinery and equipment | 23 | - | €6,502 | +€6,502 | |
| Furniture and vehicles | 24 | €6,637 | €7,497 | +€860 | +13.0% |
| Leasing and similar rights | 25 | - | €61,318 | +€61,318 | |
| Current assets | 29/58 | €316,124 | €192,803 | -€123,321 | -39.0% |
| Stocks and contracts in progress | 3 | €2,399 | €1,250 | -€1,149 | -47.9% |
| Stocks | 30/36 | €2,399 | €1,250 | -€1,149 | -47.9% |
| Amounts receivable within one year | 40/41 | €119,565 | €137,044 | +€17,479 | +14.6% |
| Trade receivables | 40 | €97,334 | €96,945 | -€389 | -0.4% |
| Other amounts receivable | 41 | €22,231 | €40,098 | +€17,867 | +80.4% |
| Cash at bank and in hand | 54/58 | €377 | €59 | -€318 | -84.2% |
| Deferred charges and accrued income | 490/1 | €193,783 | €54,450 | -€139,332 | -71.9% |
| Total equity and liabilities | 10/49 | €322,761 | €268,121 | -€54,640 | -16.9% |
| Equity | 10/15 | €67,708 | €70,621 | +€2,913 | +4.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €2,464 | €5,377 | +€2,913 | +118% |
| Non-distributable reserves | 130/1 | €1,900 | €0 | -€1,900 | -100% |
| Reserves not available under the articles | 1311 | €1,900 | €0 | -€1,900 | -100% |
| Distributable reserves | 133 | €564 | €5,377 | +€4,813 | +853% |
| Profit (loss) carried forward | 14 | €46,244 | €46,244 | = | 0.0% |
| Amounts payable | 17/49 | €255,053 | €197,500 | -€57,553 | -22.6% |
| Amounts payable after more than one year | 17 | €789 | €38,775 | +€37,985 | +4,812% |
| Financial debts | 170/4 | €789 | €38,775 | +€37,985 | +4,812% |
| Amounts payable within one year | 42/48 | €248,250 | €157,749 | -€90,502 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €2,244 | €10,599 | +€8,354 | +372% |
| Financial debts | 43 | - | €19,936 | +€19,936 | |
| Credit institutions | 430/8 | - | €19,936 | +€19,936 | |
| Trade debts | 44 | €47,444 | €50,074 | +€2,630 | +5.5% |
| Suppliers | 440/4 | €47,444 | €50,074 | +€2,630 | +5.5% |
| Taxes, remuneration and social security | 45 | €38,340 | €65,073 | +€26,733 | +69.7% |
| Taxes | 450/3 | €34,723 | €46,788 | +€12,065 | +34.7% |
| Remuneration and social security | 454/9 | €3,617 | €18,285 | +€14,668 | +405% |
| Other amounts payable | 47/48 | €160,222 | €12,067 | -€148,155 | -92.5% |
| Accrued charges and deferred income | 492/3 | €6,013 | €976 | -€5,037 | -83.8% |
| Non-recurring operating income | 76A | - | €911 | +€911 | |
| Remuneration, social security and pensions | 62 | €43,470 | €30,623 | -€12,847 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,363 | €7,945 | +€4,582 | +136% |
| Other operating charges | 640/8 | €1,247 | €10,056 | +€8,809 | +706% |
| Non-recurring operating charges | 66A | €89,160 | €174 | -€88,986 | -99.8% |
| Gross operating margin | 9900 | €167,456 | €56,409 | -€111,047 | -66.3% |
| Operating profit (loss) | 9901 | €30,215 | €7,611 | -€22,604 | -74.8% |
| Financial income | 75/76B | €0 | €1 | +€0 | +74.5% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +74.5% |
| Financial charges | 65/66B | €4,124 | €4,191 | +€67 | +1.6% |
| Recurring financial charges | 65 | €4,124 | €4,191 | +€67 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €26,092 | €3,421 | -€22,671 | -86.9% |
| Income taxes | 67/77 | €25,527 | €508 | -€25,019 | -98.0% |
| Profit (loss) for the period | 9904 | €564 | €2,913 | +€2,349 | +416% |
| Profit (loss) for the period to be appropriated | 9905 | €564 | €2,913 | +€2,349 | +416% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.