Rosamarc: 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.
Rosamarc
Largest movements
- Cash +€59,943
up €59,943 (+93.7%), from €63,986 to €123,929
mainly Net result for the year (+€60,294) and Tax, wage and social debts (+€24,477)
- Reserves +€60,294
up €60,294 (+334.7%), from €18,013 to €78,307
- Tax, wage and social debts +€24,477
up €24,477 (+217.8%), from €11,237 to €35,714
- Other debts -€20,452
down €20,452 (-74.9%), from €27,290 to €6,839
- Trade debts -€4,153
down €4,153 (-94.4%), from €4,397 to €244
- Gross operating margin +€58,446
up €58,446 (+230.5%), from €25,356 to €83,802
- Taxes +€15,855
up €15,855 (+227.2%), from €6,980 to €22,835
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 | €65,938 | €126,105 | +€60,166 | +91.2% |
| Fixed assets | 21/28 | €911 | €578 | -€333 | -36.6% |
| Tangible fixed assets | 22/27 | €911 | €578 | -€333 | -36.6% |
| Furniture and vehicles | 24 | €911 | €578 | -€333 | -36.6% |
| Current assets | 29/58 | €65,027 | €125,527 | +€60,500 | +93.0% |
| Amounts receivable within one year | 40/41 | €1,041 | €1,598 | +€556 | +53.4% |
| Trade receivables | 40 | €405 | €1,338 | +€933 | +230.6% |
| Other amounts receivable | 41 | €636 | €259 | -€377 | -59.3% |
| Cash at bank and in hand | 54/58 | €63,986 | €123,929 | +€59,943 | +93.7% |
| Total equity and liabilities | 10/49 | €65,938 | €126,105 | +€60,166 | +91.2% |
| Equity | 10/15 | €23,013 | €83,307 | +€60,294 | +262.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,013 | €78,307 | +€60,294 | +334.7% |
| Distributable reserves | 133 | €18,013 | €78,307 | +€60,294 | +334.7% |
| Amounts payable | 17/49 | €42,925 | €42,797 | -€128 | -0.3% |
| Amounts payable within one year | 42/48 | €42,925 | €42,797 | -€128 | -0.3% |
| Trade debts | 44 | €4,397 | €244 | -€4,153 | -94.4% |
| Suppliers | 440/4 | €4,397 | €244 | -€4,153 | -94.4% |
| Taxes, remuneration and social security | 45 | €11,237 | €35,714 | +€24,477 | +217.8% |
| Taxes | 450/3 | €11,237 | €35,714 | +€24,477 | +217.8% |
| Other amounts payable | 47/48 | €27,290 | €6,839 | -€20,452 | -74.9% |
| Remuneration, social security and pensions | 62 | €183 | €474 | +€292 | +159.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €333 | +€245 | +276.3% |
| Other operating charges | 640/8 | €190 | €256 | +€66 | +34.6% |
| Gross operating margin | 9900 | €25,356 | €83,802 | +€58,446 | +230.5% |
| Operating profit (loss) | 9901 | €24,895 | €82,738 | +€57,843 | +232.4% |
| Financial income | 75/76B | €222 | €577 | +€354 | +159.3% |
| Recurring financial income | 75 | €222 | €577 | +€354 | +159.3% |
| Financial charges | 65/66B | €124 | €185 | +€61 | +49.6% |
| Recurring financial charges | 65 | €124 | €185 | +€61 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €24,993 | €83,129 | +€58,136 | +232.6% |
| Income taxes | 67/77 | €6,980 | €22,835 | +€15,855 | +227.2% |
| Profit (loss) for the period | 9904 | €18,013 | €60,294 | +€42,281 | +234.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,013 | €60,294 | +€42,281 | +234.7% |
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.