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
- Stocks and contracts +€48,823
up €48,823 (+9.1%), from €538,982 to €587,806
- Cash -€18,204
down €18,204 (-62.1%), from €29,331 to €11,127
mainly Stocks and contracts (-€48,823) and Tax, wage and social debts (-€13,496)
- Tangible fixed assets -€14,883
down €14,883 (-5.3%), from €278,304 to €263,421
of which Land and buildings: -€11,011
- Receivables within one year -€10,581
down €10,581 (-21.4%), from €49,464 to €38,884
of which Trade receivables: -€8,699
- Other debts +€19,526
up €19,526 (+94.6%), from €20,634 to €40,160
- Reserves +€14,258
up €14,258 (+4.4%), from €326,797 to €341,055
- Tax, wage and social debts -€13,496
down €13,496 (-40.1%), from €33,674 to €20,178
- Debts after one year -€13,400
down €13,400 (-5.7%), from €234,959 to €221,559
- Gross operating margin -€41,471
down €41,471 (-44.0%), from €94,336 to €52,865
- Taxes -€14,988
down €14,988 (-63.0%), from €23,798 to €8,810
- Financial charges +€6,328
up €6,328 (+257%), from €2,465 to €8,792
- Other operating charges +€3,650
up €3,650 (+148%), from €2,471 to €6,121
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 | €915,941 | €917,561 | +€1,619 | +0.2% |
| Fixed assets | 21/28 | €278,304 | €263,421 | -€14,883 | -5.3% |
| Tangible fixed assets | 22/27 | €278,304 | €263,421 | -€14,883 | -5.3% |
| Land and buildings | 22 | €255,271 | €244,260 | -€11,011 | -4.3% |
| Plant, machinery and equipment | 23 | €11,156 | €9,514 | -€1,642 | -14.7% |
| Furniture and vehicles | 24 | €11,877 | €9,647 | -€2,230 | -18.8% |
| Current assets | 29/58 | €637,637 | €654,140 | +€16,502 | +2.6% |
| Stocks and contracts in progress | 3 | €538,982 | €587,806 | +€48,823 | +9.1% |
| Stocks | 30/36 | €538,982 | €587,806 | +€48,823 | +9.1% |
| Amounts receivable within one year | 40/41 | €49,464 | €38,884 | -€10,581 | -21.4% |
| Trade receivables | 40 | €47,583 | €38,884 | -€8,699 | -18.3% |
| Other amounts receivable | 41 | €1,882 | - | -€1,882 | |
| Cash at bank and in hand | 54/58 | €29,331 | €11,127 | -€18,204 | -62.1% |
| Deferred charges and accrued income | 490/1 | €19,860 | €16,324 | -€3,536 | -17.8% |
| Total equity and liabilities | 10/49 | €915,941 | €917,561 | +€1,619 | +0.2% |
| Equity | 10/15 | €598,481 | €612,739 | +€14,258 | +2.4% |
| Contributions | 10/11 | €14,360 | €14,360 | = | 0.0% |
| Reserves | 13 | €326,797 | €341,055 | +€14,258 | +4.4% |
| Distributable reserves | 133 | €326,797 | €341,055 | +€14,258 | +4.4% |
| Profit (loss) carried forward | 14 | €257,323 | €257,323 | = | 0.0% |
| Amounts payable | 17/49 | €317,461 | €304,822 | -€12,639 | -4.0% |
| Amounts payable after more than one year | 17 | €234,959 | €221,559 | -€13,400 | -5.7% |
| Financial debts | 170/4 | €234,959 | €221,559 | -€13,400 | -5.7% |
| Amounts payable within one year | 42/48 | €82,502 | €83,263 | +€761 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €12,933 | €13,400 | +€467 | +3.6% |
| Financial debts | 43 | €262 | - | -€262 | |
| Credit institutions | 430/8 | €262 | - | -€262 | |
| Trade debts | 44 | €14,998 | €9,526 | -€5,472 | -36.5% |
| Suppliers | 440/4 | €14,998 | €9,526 | -€5,472 | -36.5% |
| Taxes, remuneration and social security | 45 | €33,674 | €20,178 | -€13,496 | -40.1% |
| Taxes | 450/3 | €33,674 | €20,178 | -€13,496 | -40.1% |
| Other amounts payable | 47/48 | €20,634 | €40,160 | +€19,526 | +94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,949 | €14,883 | -€66 | -0.4% |
| Other operating charges | 640/8 | €2,471 | €6,121 | +€3,650 | +148% |
| Gross operating margin | 9900 | €94,336 | €52,865 | -€41,471 | -44.0% |
| Operating profit (loss) | 9901 | €76,916 | €31,861 | -€45,055 | -58.6% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,465 | €8,792 | +€6,328 | +257% |
| Recurring financial charges | 65 | €2,465 | €8,792 | +€6,328 | +257% |
| Profit (loss) for the period before taxes | 9903 | €74,454 | €23,068 | -€51,386 | -69.0% |
| Income taxes | 67/77 | €23,798 | €8,810 | -€14,988 | -63.0% |
| Profit (loss) for the period | 9904 | €50,656 | €14,258 | -€36,398 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,656 | €14,258 | -€36,398 | -71.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.