ROSANA: 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.
ROSANA
Largest movements
- Tangible fixed assets +€27,017
up €27,017 (+2605.8%), from €1,037 to €28,054
- Receivables within one year +€22,323
up €22,323 (+61.3%), from €36,401 to €58,724
of which Other amounts receivable: +€23,085
- Cash +€18,874
up €18,874 (+64.8%), from €29,107 to €47,981
mainly Net result for the year (+€69,508) and Trade debts (+€4,383)
- Profit (loss) carried forward +€69,508
up €69,508 (+150.5%), from €46,193 to €115,701
- Trade debts +€4,383
up €4,383 (+819.1%), from €535 to €4,918
- Accrued charges and deferred income -€3,000
no longer reported in 2025 (was €3,000)
- Tax, wage and social debts -€2,480
down €2,480 (-55.0%), from €4,508 to €2,028
of which Taxes: -€1,988
- Gross operating margin +€32,546
up €32,546 (+98.3%), from €33,096 to €65,642
- Financial income +€13,560
new in 2025: €13,560
of which Financial income: +€13,560
- Depreciation +€2,421
up €2,421 (+431.4%), from €561 to €2,983
- Financial charges +€1,889
up €1,889 (+402.3%), from €469 to €2,358
of which Non-recurring financial charges: +€2,195
- Taxes -€1,845
down €1,845 (-88.5%), from €2,085 to €241
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 | €69,339 | €137,750 | +€68,411 | +98.7% |
| Fixed assets | 21/28 | €1,637 | €28,654 | +€27,017 | +1650.6% |
| Tangible fixed assets | 22/27 | €1,037 | €28,054 | +€27,017 | +2605.8% |
| Furniture and vehicles | 24 | €1,037 | €28,054 | +€27,017 | +2605.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €67,702 | €109,096 | +€41,394 | +61.1% |
| Amounts receivable within one year | 40/41 | €36,401 | €58,724 | +€22,323 | +61.3% |
| Trade receivables | 40 | €2,991 | €2,229 | -€762 | -25.5% |
| Other amounts receivable | 41 | €33,410 | €56,495 | +€23,085 | +69.1% |
| Cash at bank and in hand | 54/58 | €29,107 | €47,981 | +€18,874 | +64.8% |
| Deferred charges and accrued income | 490/1 | €2,195 | €2,392 | +€197 | +9.0% |
| Total equity and liabilities | 10/49 | €69,339 | €137,750 | +€68,411 | +98.7% |
| Equity | 10/15 | €61,296 | €130,804 | +€69,508 | +113.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €103 | €103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €103 | €103 | = | 0.0% |
| Reserves not available under the articles | 1311 | €103 | €103 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,193 | €115,701 | +€69,508 | +150.5% |
| Amounts payable | 17/49 | €8,043 | €6,946 | -€1,097 | -13.6% |
| Amounts payable within one year | 42/48 | €5,043 | €6,946 | +€1,903 | +37.7% |
| Trade debts | 44 | €535 | €4,918 | +€4,383 | +819.1% |
| Suppliers | 440/4 | €535 | €4,918 | +€4,383 | +819.1% |
| Taxes, remuneration and social security | 45 | €4,508 | €2,028 | -€2,480 | -55.0% |
| Taxes | 450/3 | €3,843 | €1,855 | -€1,988 | -51.7% |
| Remuneration and social security | 454/9 | €665 | €173 | -€493 | -74.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €561 | €2,983 | +€2,421 | +431.4% |
| Other operating charges | 640/8 | €4,668 | €4,113 | -€556 | -11.9% |
| Gross operating margin | 9900 | €33,096 | €65,642 | +€32,546 | +98.3% |
| Operating profit (loss) | 9901 | €27,867 | €58,547 | +€30,680 | +110.1% |
| Financial income | 75/76B | - | €13,560 | +€13,560 | |
| Recurring financial income | 75 | - | €13,560 | +€13,560 | |
| Non-recurring financial income | 76B | - | €13,560 | +€13,560 | |
| Financial charges | 65/66B | €469 | €2,358 | +€1,889 | +402.3% |
| Recurring financial charges | 65 | €469 | €163 | -€306 | -65.2% |
| Non-recurring financial charges | 66B | - | €2,195 | +€2,195 | |
| Profit (loss) for the period before taxes | 9903 | €27,397 | €69,749 | +€42,352 | +154.6% |
| Income taxes | 67/77 | €2,085 | €241 | -€1,845 | -88.5% |
| Profit (loss) for the period | 9904 | €25,312 | €69,508 | +€44,196 | +174.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,312 | €69,508 | +€44,196 | +174.6% |
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 6 October 2026 via checked.be.