RosaPiù: 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.
RosaPiù
Largest movements
- Cash +€13,527
up €13,527 (+17.4%), from €77,543 to €91,070
mainly Net result for the year (+€10,253) and Receivables within one year (+€3,612)
- Receivables within one year -€3,612
down €3,612 (-16.0%), from €22,605 to €18,993
of which Trade receivables: -€3,612
- Profit (loss) carried forward +€10,253
up €10,253 (+24.4%), from €41,989 to €52,242
- Tax, wage and social debts +€2,400
up €2,400 (+27.7%), from €8,675 to €11,075
- Other operating charges +€2,491
up €2,491 (+844.4%), from €295 to €2,786
- Gross operating margin +€1,325
up €1,325 (+8.1%), from €16,368 to €17,693
- Taxes -€220
down €220 (-4.9%), from €4,470 to €4,250
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 | €116,330 | €127,495 | +€11,165 | +9.6% |
| Fixed assets | 21/28 | €216 | €216 | = | 0.0% |
| Financial fixed assets | 28 | €216 | €216 | = | 0.0% |
| Current assets | 29/58 | €116,114 | €127,279 | +€11,165 | +9.6% |
| Stocks and contracts in progress | 3 | €15,966 | €17,216 | +€1,250 | +7.8% |
| Stocks | 30/36 | €15,966 | €17,216 | +€1,250 | +7.8% |
| Amounts receivable within one year | 40/41 | €22,605 | €18,993 | -€3,612 | -16.0% |
| Trade receivables | 40 | €22,039 | €18,427 | -€3,612 | -16.4% |
| Other amounts receivable | 41 | €566 | €566 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,543 | €91,070 | +€13,527 | +17.4% |
| Total equity and liabilities | 10/49 | €116,330 | €127,495 | +€11,165 | +9.6% |
| Equity | 10/15 | €62,449 | €72,702 | +€10,253 | +16.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,989 | €52,242 | +€10,253 | +24.4% |
| Amounts payable | 17/49 | €53,881 | €54,793 | +€912 | +1.7% |
| Amounts payable within one year | 42/48 | €53,881 | €54,793 | +€912 | +1.7% |
| Trade debts | 44 | €2,736 | €1,736 | -€1,000 | -36.5% |
| Suppliers | 440/4 | €2,736 | €1,736 | -€1,000 | -36.5% |
| Taxes, remuneration and social security | 45 | €8,675 | €11,075 | +€2,400 | +27.7% |
| Taxes | 450/3 | €8,675 | €11,075 | +€2,400 | +27.7% |
| Other amounts payable | 47/48 | €42,470 | €41,982 | -€488 | -1.1% |
| Remuneration, social security and pensions | 62 | €169 | €193 | +€24 | +14.2% |
| Other operating charges | 640/8 | €295 | €2,786 | +€2,491 | +844.4% |
| Gross operating margin | 9900 | €16,368 | €17,693 | +€1,325 | +8.1% |
| Operating profit (loss) | 9901 | €15,904 | €14,714 | -€1,190 | -7.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €195 | €212 | +€17 | +8.7% |
| Recurring financial charges | 65 | €195 | €212 | +€17 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €15,709 | €14,503 | -€1,206 | -7.7% |
| Income taxes | 67/77 | €4,470 | €4,250 | -€220 | -4.9% |
| Profit (loss) for the period | 9904 | €11,239 | €10,253 | -€986 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,239 | €10,253 | -€986 | -8.8% |
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 30 September 2026 via checked.be.