ROSALYS: 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.
ROSALYS
Largest movements
- Cash -€38,208
down €38,208 (-73.1%), from €52,273 to €14,065
mainly Investment in fixed assets (net) (-€31,745) and Debts after one year (-€20,198)
- Tangible fixed assets +€6,729
up €6,729 (+2.0%), from €332,549 to €339,278
of which Other tangible fixed assets: +€8,662
- Debts after one year -€20,198
down €20,198 (-49.4%), from €40,878 to €20,680
- Profit (loss) carried forward -€14,763
down €14,763 (-344.4%), from -€4,286 to -€19,049
- Other operating charges -€7,932
down €7,932 (-59.4%), from €13,356 to €5,424
- Write-downs +€7,295
no longer reported in 2025 (was -€7,295)
- Gross operating margin -€5,210
down €5,210 (-23.3%), from €22,361 to €17,151
- Depreciation +€2,621
up €2,621 (+11.7%), from €22,395 to €25,016
- Financial charges -€462
down €462 (-25.4%), from €1,819 to €1,357
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.
Cash bridge derived
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 | €385,120 | €353,616 | -€31,504 | -8.2% |
| Fixed assets | 21/28 | €332,549 | €339,278 | +€6,729 | +2.0% |
| Tangible fixed assets | 22/27 | €332,549 | €339,278 | +€6,729 | +2.0% |
| Land and buildings | 22 | €325,983 | €327,050 | +€1,067 | +0.3% |
| Furniture and vehicles | 24 | €3,863 | €863 | -€3,000 | -77.7% |
| Other tangible fixed assets | 26 | €2,703 | €11,365 | +€8,662 | +320.5% |
| Current assets | 29/58 | €52,571 | €14,338 | -€38,233 | -72.7% |
| Amounts receivable within one year | 40/41 | €298 | €25 | -€273 | -91.6% |
| Trade receivables | 40 | €270 | - | -€270 | |
| Other amounts receivable | 41 | €28 | €25 | -€3 | -10.7% |
| Cash at bank and in hand | 54/58 | €52,273 | €14,065 | -€38,208 | -73.1% |
| Deferred charges and accrued income | 490/1 | - | €248 | +€248 | |
| Total equity and liabilities | 10/49 | €385,120 | €353,616 | -€31,504 | -8.2% |
| Equity | 10/15 | €298,121 | €283,358 | -€14,763 | -5.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €281,956 | €281,956 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,286 | -€19,049 | -€14,763 | -344.4% |
| Amounts payable | 17/49 | €86,999 | €70,258 | -€16,741 | -19.2% |
| Amounts payable after more than one year | 17 | €40,878 | €20,680 | -€20,198 | -49.4% |
| Financial debts | 170/4 | €40,878 | €20,680 | -€20,198 | -49.4% |
| Amounts payable within one year | 42/48 | €43,522 | €45,618 | +€2,096 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €19,726 | €20,197 | +€471 | +2.4% |
| Trade debts | 44 | €946 | €1,733 | +€787 | +83.2% |
| Suppliers | 440/4 | €946 | €1,733 | +€787 | +83.2% |
| Taxes, remuneration and social security | 45 | €1,629 | €133 | -€1,496 | -91.8% |
| Taxes | 450/3 | €1,629 | €133 | -€1,496 | -91.8% |
| Other amounts payable | 47/48 | €21,221 | €23,555 | +€2,334 | +11.0% |
| Accrued charges and deferred income | 492/3 | €2,599 | €3,960 | +€1,361 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,395 | €25,016 | +€2,621 | +11.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,295 | - | +€7,295 | |
| Other operating charges | 640/8 | €13,356 | €5,424 | -€7,932 | -59.4% |
| Gross operating margin | 9900 | €22,361 | €17,151 | -€5,210 | -23.3% |
| Operating profit (loss) | 9901 | -€6,095 | -€13,289 | -€7,194 | -118.0% |
| Financial income | 75/76B | €26 | €26 | = | 0.0% |
| Recurring financial income | 75 | €26 | €26 | = | 0.0% |
| Financial charges | 65/66B | €1,819 | €1,357 | -€462 | -25.4% |
| Recurring financial charges | 65 | €1,819 | €1,357 | -€462 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,888 | -€14,620 | -€6,732 | -85.3% |
| Income taxes | 67/77 | €136 | €143 | +€7 | +5.1% |
| Profit (loss) for the period | 9904 | -€8,024 | -€14,763 | -€6,739 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,024 | -€14,763 | -€6,739 | -84.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.