ROSANTRA: 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.
ROSANTRA
Largest movements
- Cash -€290,000
down €290,000 (-63.2%), from €459,207 to €169,207
mainly Current investments (-€150,860) and Provisions (-€54,000)
- Current investments +€150,860
up €150,860 (+15.1%), from €1.0m to €1.2m
- Receivables within one year -€25,963
down €25,963 (-30.0%), from €86,407 to €60,444
of which Other amounts receivable: -€25,153
- Provisions -€54,000
down €54,000 (-100%), from €54,000 to €0
- Tax, wage and social debts -€40,620
down €40,620 (-100%), from €40,620 to €0
of which Taxes: -€40,620
- Other debts -€37,793
down €37,793 (-52.5%), from €72,000 to €34,207
- Profit (loss) carried forward -€36,194
down €36,194 (-4.7%), from €771,857 to €735,663
- Gross operating margin -€1.8m
down €1.8m, from €1.7m to -€45,974
- Financial charges -€493,968
down €493,968, from €11,698 to -€482,269
of which Financial charges: -€493,968
- Taxes -€291,273
down €291,273 (-97.7%), from €298,245 to €6,972
- Provisions -€108,000
down €108,000, from €54,000 to -€54,000
- Other operating charges +€61,522
up €61,522 (+4,671%), from €1,317 to €62,839
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 | €1,545,614 | €1,380,511 | -€165,103 | -10.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €1,545,614 | €1,380,511 | -€165,103 | -10.7% |
| Amounts receivable within one year | 40/41 | €86,407 | €60,444 | -€25,963 | -30.0% |
| Trade receivables | 40 | €1,061 | €251 | -€810 | -76.3% |
| Other amounts receivable | 41 | €85,346 | €60,193 | -€25,153 | -29.5% |
| Current investments | 50/53 | €1,000,000 | €1,150,860 | +€150,860 | +15.1% |
| Cash at bank and in hand | 54/58 | €459,207 | €169,207 | -€290,000 | -63.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,545,614 | €1,380,511 | -€165,103 | -10.7% |
| Equity | 10/15 | €1,368,140 | €1,331,946 | -€36,194 | -2.6% |
| Contributions | 10/11 | €310,750 | €310,750 | = | 0.0% |
| Capital | 10 | €310,750 | €310,750 | = | 0.0% |
| Issued capital | 100 | €310,750 | €310,750 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €285,533 | €285,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,075 | €31,075 | = | 0.0% |
| Legal reserve | 130 | €31,075 | €31,075 | = | 0.0% |
| Tax-exempt reserves | 132 | €241,126 | €241,126 | = | 0.0% |
| Distributable reserves | 133 | €13,332 | €13,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | €771,857 | €735,663 | -€36,194 | -4.7% |
| Provisions and deferred taxes | 16 | €54,000 | €0 | -€54,000 | -100% |
| Provisions for liabilities and charges | 160/5 | €54,000 | €0 | -€54,000 | -100% |
| Other liabilities and charges | 164/5 | €54,000 | €0 | -€54,000 | -100% |
| Amounts payable | 17/49 | €123,474 | €48,566 | -€74,909 | -60.7% |
| Amounts payable within one year | 42/48 | €123,474 | €48,566 | -€74,909 | -60.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,854 | €14,359 | +€3,505 | +32.3% |
| Suppliers | 440/4 | €10,854 | €14,359 | +€3,505 | +32.3% |
| Taxes, remuneration and social security | 45 | €40,620 | €0 | -€40,620 | -100% |
| Taxes | 450/3 | €40,620 | €0 | -€40,620 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €72,000 | €34,207 | -€37,793 | -52.5% |
| Non-recurring operating income | 76A | €1,740,822 | €0 | -€1.7m | -100% |
| Remuneration, social security and pensions | 62 | €27,204 | €0 | -€27,204 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€150 | -€5,206 | -€5,056 | -3,371% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €54,000 | -€54,000 | -€108,000 | |
| Other operating charges | 640/8 | €1,317 | €62,839 | +€61,522 | +4,671% |
| Non-recurring operating charges | 66A | €1,325 | €489,272 | +€487,946 | +36,818% |
| Gross operating margin | 9900 | €1,719,846 | -€45,974 | -€1.8m | |
| Operating profit (loss) | 9901 | €1,636,150 | -€538,879 | -€2.2m | |
| Financial income | 75/76B | €26,800 | €27,388 | +€588 | +2.2% |
| Recurring financial income | 75 | €26,800 | €27,388 | +€588 | +2.2% |
| Financial charges | 65/66B | €11,698 | -€482,269 | -€493,968 | |
| Recurring financial charges | 65 | €11,698 | -€482,269 | -€493,968 | |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,651,252 | -€29,222 | -€1.7m | |
| Income taxes | 67/77 | €298,245 | €6,972 | -€291,273 | -97.7% |
| Profit (loss) for the period | 9904 | €1,353,007 | -€36,194 | -€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,353,007 | -€36,194 | -€1.4m |
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 15 October 2026 via checked.be.