ROSARIOPAINT: 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.
ROSARIOPAINT
Largest movements
- Cash -€9,883
down €9,883 (-90.5%), from €10,918 to €1,035
mainly Receivables within one year (-€4,803) and Net result for the year (-€4,417)
- Receivables within one year +€4,803
up €4,803 (+41.7%), from €11,525 to €16,328
of which Other amounts receivable: +€7,363
- Tangible fixed assets -€1,371
down €1,371 (-20.2%), from €6,801 to €5,430
of which Other tangible fixed assets: -€1,092
- Reserves -€4,417
down €4,417 (-86.9%), from €5,086 to €669
- Tax, wage and social debts -€2,511
down €2,511 (-49.0%), from €5,130 to €2,619
of which Taxes: -€2,511
- Trade debts +€498
up €498 (+89.0%), from €560 to €1,058
- Gross operating margin -€14,021
down €14,021, from €12,844 to -€1,177
- Taxes -€2,176
down €2,176 (-94.3%), from €2,308 to €132
- Depreciation +€1,155
up €1,155 (+147%), from €785 to €1,940
- Financial charges -€591
down €591 (-88.0%), from €672 to €80
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 | €29,608 | €23,178 | -€6,430 | -21.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,801 | €5,430 | -€1,371 | -20.2% |
| Tangible fixed assets | 22/27 | €6,801 | €5,430 | -€1,371 | -20.2% |
| Plant, machinery and equipment | 23 | €921 | €907 | -€13 | -1.4% |
| Furniture and vehicles | 24 | €541 | €275 | -€266 | -49.2% |
| Other tangible fixed assets | 26 | €5,340 | €4,248 | -€1,092 | -20.4% |
| Current assets | 29/58 | €22,807 | €17,748 | -€5,059 | -22.2% |
| Amounts receivable within one year | 40/41 | €11,525 | €16,328 | +€4,803 | +41.7% |
| Trade receivables | 40 | €2,645 | €85 | -€2,560 | -96.8% |
| Other amounts receivable | 41 | €8,880 | €16,243 | +€7,363 | +82.9% |
| Cash at bank and in hand | 54/58 | €10,918 | €1,035 | -€9,883 | -90.5% |
| Deferred charges and accrued income | 490/1 | €364 | €384 | +€21 | +5.7% |
| Total equity and liabilities | 10/49 | €29,608 | €23,178 | -€6,430 | -21.7% |
| Equity | 10/15 | €23,918 | €19,501 | -€4,417 | -18.5% |
| Contributions | 10/11 | €18,832 | €18,832 | = | 0.0% |
| Reserves | 13 | €5,086 | €669 | -€4,417 | -86.9% |
| Distributable reserves | 133 | €5,086 | €669 | -€4,417 | -86.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,690 | €3,677 | -€2,013 | -35.4% |
| Amounts payable within one year | 42/48 | €5,690 | €3,677 | -€2,013 | -35.4% |
| Trade debts | 44 | €560 | €1,058 | +€498 | +89.0% |
| Suppliers | 440/4 | €560 | €1,058 | +€498 | +89.0% |
| Taxes, remuneration and social security | 45 | €5,130 | €2,619 | -€2,511 | -49.0% |
| Taxes | 450/3 | €5,130 | €2,619 | -€2,511 | -49.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €1,940 | +€1,155 | +147% |
| Other operating charges | 640/8 | €1,003 | €1,087 | +€84 | +8.4% |
| Gross operating margin | 9900 | €12,844 | -€1,177 | -€14,021 | |
| Operating profit (loss) | 9901 | €11,055 | -€4,205 | -€15,260 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €672 | €80 | -€591 | -88.0% |
| Recurring financial charges | 65 | €672 | €80 | -€591 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €10,390 | -€4,285 | -€14,675 | |
| Income taxes | 67/77 | €2,308 | €132 | -€2,176 | -94.3% |
| Profit (loss) for the period | 9904 | €8,082 | -€4,417 | -€12,499 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,082 | -€4,417 | -€12,499 |
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 24 October 2026 via checked.be.