ROSAS: 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.
ROSAS
Largest movements
- Receivables within one year +€16,867
up €16,867 (+63.3%), from €26,652 to €43,519
of which Trade receivables: +€40,936
- Cash -€9,578
down €9,578 (-85.2%), from €11,249 to €1,670
mainly Contributions, distributions and other (-€18,599) and Receivables within one year (-€16,867)
- Tangible fixed assets +€2,058
up €2,058 (+140.1%), from €1,469 to €3,527
- Contributions -€18,599
down €18,599 (-100.0%), from €18,600 to €1
- Tax, wage and social debts +€13,839
up €13,839 (+318.9%), from €4,339 to €18,178
of which Taxes: +€11,734
- Other debts +€8,045
new in 2025: €8,045
- Trade debts +€5,309
up €5,309 (+610.0%), from €870 to €6,179
- Profit (loss) carried forward +€1,106
up €1,106 (+7.3%), from €15,207 to €16,313
- Gross operating margin -€18,960
down €18,960 (-75.5%), from €25,124 to €6,164
- Staff costs -€7,800
down €7,800 (-74.2%), from €10,509 to €2,710
- Taxes -€2,737
down €2,737 (-88.3%), from €3,101 to €364
- Other operating charges -€1,597
down €1,597 (-96.0%), from €1,663 to €66
- Depreciation +€343
up €343 (+24.6%), from €1,396 to €1,739
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 | €39,370 | €48,717 | +€9,347 | +23.7% |
| Fixed assets | 21/28 | €1,469 | €3,527 | +€2,058 | +140.1% |
| Tangible fixed assets | 22/27 | €1,469 | €3,527 | +€2,058 | +140.1% |
| Furniture and vehicles | 24 | €1,469 | €3,527 | +€2,058 | +140.1% |
| Current assets | 29/58 | €37,900 | €45,189 | +€7,289 | +19.2% |
| Amounts receivable within one year | 40/41 | €26,652 | €43,519 | +€16,867 | +63.3% |
| Trade receivables | 40 | €1,380 | €42,316 | +€40,936 | +2965.6% |
| Other amounts receivable | 41 | €25,272 | €1,203 | -€24,069 | -95.2% |
| Cash at bank and in hand | 54/58 | €11,249 | €1,670 | -€9,578 | -85.2% |
| Total equity and liabilities | 10/49 | €39,370 | €48,717 | +€9,347 | +23.7% |
| Equity | 10/15 | €33,807 | €16,314 | -€17,493 | -51.7% |
| Contributions | 10/11 | €18,600 | €1 | -€18,599 | -100.0% |
| Profit (loss) carried forward | 14 | €15,207 | €16,313 | +€1,106 | +7.3% |
| Amounts payable | 17/49 | €5,563 | €32,402 | +€26,840 | +482.5% |
| Amounts payable after more than one year | 17 | €353 | - | -€353 | |
| Other amounts payable | 178/9 | €353 | - | -€353 | |
| Amounts payable within one year | 42/48 | €5,210 | €32,402 | +€27,193 | +522.0% |
| Trade debts | 44 | €870 | €6,179 | +€5,309 | +610.0% |
| Suppliers | 440/4 | €870 | €6,179 | +€5,309 | +610.0% |
| Taxes, remuneration and social security | 45 | €4,339 | €18,178 | +€13,839 | +318.9% |
| Taxes | 450/3 | €3,391 | €15,125 | +€11,734 | +346.0% |
| Remuneration and social security | 454/9 | €948 | €3,053 | +€2,105 | +222.0% |
| Other amounts payable | 47/48 | - | €8,045 | +€8,045 | |
| Remuneration, social security and pensions | 62 | €10,509 | €2,710 | -€7,800 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,396 | €1,739 | +€343 | +24.6% |
| Other operating charges | 640/8 | €1,663 | €66 | -€1,597 | -96.0% |
| Gross operating margin | 9900 | €25,124 | €6,164 | -€18,960 | -75.5% |
| Operating profit (loss) | 9901 | €11,555 | €1,649 | -€9,906 | -85.7% |
| Financial income | 75/76B | €8 | €7 | -€2 | -21.9% |
| Recurring financial income | 75 | €8 | €7 | -€2 | -21.9% |
| Financial charges | 65/66B | €264 | €185 | -€79 | -29.8% |
| Recurring financial charges | 65 | €164 | €185 | +€21 | +13.1% |
| Non-recurring financial charges | 66B | €100 | - | -€100 | |
| Profit (loss) for the period before taxes | 9903 | €11,300 | €1,471 | -€9,829 | -87.0% |
| Income taxes | 67/77 | €3,101 | €364 | -€2,737 | -88.3% |
| Profit (loss) for the period | 9904 | €8,199 | €1,106 | -€7,093 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,199 | €1,106 | -€7,093 | -86.5% |
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 12 October 2026 via checked.be.