Roscar: 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.
Roscar
Largest movements
- Receivables within one year -€3,917
down €3,917 (-90.7%), from €4,316 to €400
of which Trade receivables: -€3,973
- Deferred charges and accrued income -€1,833
down €1,833 (-70.7%), from €2,594 to €761
- Cash +€1,388
up €1,388 (+27.1%), from €5,120 to €6,509
mainly Receivables within one year (+€3,917) and Deferred charges and accrued income (+€1,833)
- Tangible fixed assets -€564
down €564 (-24.2%), from €2,329 to €1,765
of which Furniture and vehicles: -€381
- Other debts -€4,523
down €4,523 (-17.4%), from €25,961 to €21,437
- Tax, wage and social debts -€1,038
down €1,038 (-59.4%), from €1,748 to €710
- Profit (loss) carried forward +€695
up €695 (+3.7%), from -€18,766 to -€18,071
- Gross operating margin +€18,084
up €18,084, from -€13,440 to €4,644
- Financial charges -€1,617
down €1,617 (-43.1%), from €3,747 to €2,131
- Taxes +€237
new in 2025: €237
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 | €14,359 | €9,433 | -€4,926 | -34.3% |
| Fixed assets | 21/28 | €2,329 | €1,765 | -€564 | -24.2% |
| Tangible fixed assets | 22/27 | €2,329 | €1,765 | -€564 | -24.2% |
| Plant, machinery and equipment | 23 | €790 | €607 | -€183 | -23.1% |
| Furniture and vehicles | 24 | €1,539 | €1,158 | -€381 | -24.8% |
| Current assets | 29/58 | €12,030 | €7,669 | -€4,362 | -36.3% |
| Amounts receivable within one year | 40/41 | €4,316 | €400 | -€3,917 | -90.7% |
| Trade receivables | 40 | €4,256 | €284 | -€3,973 | -93.3% |
| Other amounts receivable | 41 | €60 | €116 | +€56 | +93.4% |
| Cash at bank and in hand | 54/58 | €5,120 | €6,509 | +€1,388 | +27.1% |
| Deferred charges and accrued income | 490/1 | €2,594 | €761 | -€1,833 | -70.7% |
| Total equity and liabilities | 10/49 | €14,359 | €9,433 | -€4,926 | -34.3% |
| Equity | 10/15 | -€15,766 | -€15,071 | +€695 | +4.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,766 | -€18,071 | +€695 | +3.7% |
| Amounts payable | 17/49 | €30,125 | €24,505 | -€5,620 | -18.7% |
| Amounts payable within one year | 42/48 | €30,125 | €24,505 | -€5,620 | -18.7% |
| Trade debts | 44 | €2,416 | €2,358 | -€58 | -2.4% |
| Suppliers | 440/4 | €2,416 | €2,358 | -€58 | -2.4% |
| Taxes, remuneration and social security | 45 | €1,748 | €710 | -€1,038 | -59.4% |
| Taxes | 450/3 | €1,748 | €710 | -€1,038 | -59.4% |
| Other amounts payable | 47/48 | €25,961 | €21,437 | -€4,523 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €491 | €564 | +€73 | +14.9% |
| Other operating charges | 640/8 | €1,088 | €1,017 | -€70 | -6.5% |
| Gross operating margin | 9900 | -€13,440 | €4,644 | +€18,084 | |
| Operating profit (loss) | 9901 | -€15,018 | €3,063 | +€18,081 | |
| Financial charges | 65/66B | €3,747 | €2,131 | -€1,617 | -43.1% |
| Recurring financial charges | 65 | €3,747 | €2,131 | -€1,617 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,766 | €932 | +€19,698 | |
| Income taxes | 67/77 | - | €237 | +€237 | |
| Profit (loss) for the period | 9904 | -€18,766 | €695 | +€19,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,766 | €695 | +€19,460 |
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 10 October 2026 via checked.be.