ROSAMEEL: 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.
ROSAMEEL
Largest movements
- Cash +€11,298
up €11,298 (+47.1%), from €23,971 to €35,268
mainly Other debts (+€18,921) and Receivables within one year (+€6,500)
- Receivables within one year -€6,500
down €6,500 (-20.1%), from €32,287 to €25,787
- Other debts +€18,921
new in 2025: €18,921
- Reserves -€14,582
down €14,582 (-37.3%), from €39,134 to €24,552
of which Distributable reserves: -€14,582
- Gross operating margin +€5,618
up €5,618 (+129%), from €4,348 to €9,966
- Taxes +€1,513
up €1,513 (+698%), from €217 to €1,730
- Depreciation +€164
up €164 (+300%), from €55 to €219
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 | €76,625 | €81,204 | +€4,579 | +6.0% |
| Fixed assets | 21/28 | €20,367 | €20,148 | -€219 | -1.1% |
| Tangible fixed assets | 22/27 | €20,367 | €20,148 | -€219 | -1.1% |
| Land and buildings | 22 | €20,367 | €20,148 | -€219 | -1.1% |
| Current assets | 29/58 | €56,258 | €61,056 | +€4,798 | +8.5% |
| Amounts receivable within one year | 40/41 | €32,287 | €25,787 | -€6,500 | -20.1% |
| Other amounts receivable | 41 | €32,287 | €25,787 | -€6,500 | -20.1% |
| Cash at bank and in hand | 54/58 | €23,971 | €35,268 | +€11,298 | +47.1% |
| Total equity and liabilities | 10/49 | €76,625 | €81,204 | +€4,579 | +6.0% |
| Equity | 10/15 | €75,135 | €60,553 | -€14,582 | -19.4% |
| Contributions | 10/11 | €36,001 | €36,001 | = | 0.0% |
| Contributions outside capital | 11 | €36,001 | €36,001 | = | 0.0% |
| Share premium | 1100/10 | €36,001 | €36,001 | = | 0.0% |
| Reserves | 13 | €39,134 | €24,552 | -€14,582 | -37.3% |
| Non-distributable reserves | 130/1 | €16,113 | €16,113 | = | 0.0% |
| Legal reserve | 130 | €16,113 | €16,113 | = | 0.0% |
| Distributable reserves | 133 | €23,021 | €8,439 | -€14,582 | -63.3% |
| Amounts payable | 17/49 | €1,490 | €20,651 | +€19,161 | +1,286% |
| Amounts payable within one year | 42/48 | €1,490 | €20,651 | +€19,161 | +1,286% |
| Taxes, remuneration and social security | 45 | €1,490 | €1,730 | +€239 | +16.1% |
| Taxes | 450/3 | €1,490 | €1,730 | +€239 | +16.1% |
| Other amounts payable | 47/48 | - | €18,921 | +€18,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55 | €219 | +€164 | +300% |
| Other operating charges | 640/8 | €3,575 | €3,639 | +€64 | +1.8% |
| Gross operating margin | 9900 | €4,348 | €9,966 | +€5,618 | +129% |
| Operating profit (loss) | 9901 | €718 | €6,108 | +€5,389 | +750% |
| Financial charges | 65/66B | €38 | €39 | +€2 | +4.0% |
| Recurring financial charges | 65 | €38 | €39 | +€2 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €681 | €6,069 | +€5,388 | +791% |
| Income taxes | 67/77 | €217 | €1,730 | +€1,513 | +698% |
| Profit (loss) for the period | 9904 | €464 | €4,339 | +€3,875 | +835% |
| Profit (loss) for the period to be appropriated | 9905 | €464 | €4,339 | +€3,875 | +835% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.