ROSANJA: 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.
ROSANJA
Largest movements
- Current investments +€10,905
new in 2025: €10,905
- Receivables within one year -€4,945
down €4,945 (-9.9%), from €50,121 to €45,176
of which Other amounts receivable: -€5,024
- Deferred charges and accrued income -€1,344
no longer reported in 2025 (was €1,344)
- Tangible fixed assets +€1,220
up €1,220 (+129%), from €947 to €2,167
of which Plant, machinery and equipment: +€1,468
- Cash -€718
down €718 (-76.2%), from €942 to €224
mainly Current investments (-€10,905) and Debts after one year (-€4,110)
- Profit (loss) carried forward +€9,739
up €9,739 (+32.5%), from €29,979 to €39,718
- Debts after one year -€4,110
down €4,110 (-53.8%), from €7,640 to €3,530
- Tax, wage and social debts -€1,331
down €1,331 (-17.0%), from €7,810 to €6,479
- Short-term financial debts +€820
new in 2025: €820
- Turnover -€68,867
down €68,867 (-72.0%), from €95,615 to €26,748
- Gross operating margin -€44,884
down €44,884 (-73.9%), from €60,767 to €15,883
- Purchases and services -€27,658
down €27,658 (-53.9%), from €51,290 to €23,632
- Depreciation -€24,509
down €24,509 (-98.4%), from €24,912 to €403
- Taxes -€2,191
down €2,191 (-32.1%), from €6,817 to €4,626
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 | €53,429 | €58,547 | +€5,118 | +9.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,022 | €2,242 | +€1,220 | +119% |
| Tangible fixed assets | 22/27 | €947 | €2,167 | +€1,220 | +129% |
| Plant, machinery and equipment | 23 | - | €1,468 | +€1,468 | |
| Furniture and vehicles | 24 | €947 | €699 | -€248 | -26.2% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €52,407 | €56,305 | +€3,898 | +7.4% |
| Amounts receivable within one year | 40/41 | €50,121 | €45,176 | -€4,945 | -9.9% |
| Trade receivables | 40 | €255 | €334 | +€79 | +31.0% |
| Other amounts receivable | 41 | €49,866 | €44,842 | -€5,024 | -10.1% |
| Current investments | 50/53 | - | €10,905 | +€10,905 | |
| Cash at bank and in hand | 54/58 | €942 | €224 | -€718 | -76.2% |
| Deferred charges and accrued income | 490/1 | €1,344 | - | -€1,344 | |
| Total equity and liabilities | 10/49 | €53,429 | €58,547 | +€5,118 | +9.6% |
| Equity | 10/15 | €37,979 | €47,718 | +€9,739 | +25.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,979 | €39,718 | +€9,739 | +32.5% |
| Amounts payable | 17/49 | €15,450 | €10,829 | -€4,621 | -29.9% |
| Amounts payable after more than one year | 17 | €7,640 | €3,530 | -€4,110 | -53.8% |
| Financial debts | 170/4 | €7,640 | €3,530 | -€4,110 | -53.8% |
| Amounts payable within one year | 42/48 | €7,810 | €7,299 | -€511 | -6.5% |
| Financial debts | 43 | - | €820 | +€820 | |
| Credit institutions | 430/8 | - | €820 | +€820 | |
| Taxes, remuneration and social security | 45 | €7,810 | €6,479 | -€1,331 | -17.0% |
| Taxes | 450/3 | €7,810 | €6,479 | -€1,331 | -17.0% |
| Turnover | 70 | €95,615 | €26,748 | -€68,867 | -72.0% |
| Non-recurring operating income | 76A | €16,442 | €9,803 | -€6,639 | -40.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,290 | €23,632 | -€27,658 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,912 | €403 | -€24,509 | -98.4% |
| Other operating charges | 640/8 | €1,186 | €643 | -€543 | -45.8% |
| Non-recurring operating charges | 66A | €8,875 | - | -€8,875 | |
| Gross operating margin | 9900 | €60,767 | €15,883 | -€44,884 | -73.9% |
| Operating profit (loss) | 9901 | €25,794 | €14,837 | -€10,957 | -42.5% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Non-recurring financial income | 76B | €26 | - | -€26 | |
| Financial charges | 65/66B | €610 | €472 | -€138 | -22.6% |
| Recurring financial charges | 65 | €610 | €472 | -€138 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €25,210 | €14,365 | -€10,845 | -43.0% |
| Income taxes | 67/77 | €6,817 | €4,626 | -€2,191 | -32.1% |
| Profit (loss) for the period | 9904 | €18,393 | €9,739 | -€8,654 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,393 | €9,739 | -€8,654 | -47.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.