ROSCH: 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.
ROSCH
Largest movements
- Receivables within one year -€12,804
down €12,804 (-39.1%), from €32,766 to €19,961
- Cash -€8,885
down €8,885 (-10.9%), from €81,540 to €72,655
mainly Tax, wage and social debts (-€13,115) and Other debts (-€9,270)
- Tangible fixed assets -€2,146
down €2,146 (-33.9%), from €6,329 to €4,183
- Tax, wage and social debts -€13,115
down €13,115 (-47.6%), from €27,531 to €14,416
- Other debts -€9,270
down €9,270 (-54.2%), from €17,116 to €7,846
- Trade debts -€1,574
down €1,574 (-17.2%), from €9,127 to €7,553
- Gross operating margin -€37,267
down €37,267 (-73.7%), from €50,547 to €13,280
- Taxes -€11,090
down €11,090 (-88.5%), from €12,529 to €1,439
- Other operating charges +€5,065
up €5,065 (+835%), from €606 to €5,672
- Depreciation -€2,618
down €2,618 (-55.0%), from €4,764 to €2,146
- Financial charges -€1,402
down €1,402 (-28.7%), from €4,892 to €3,490
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 | €122,785 | €99,361 | -€23,424 | -19.1% |
| Fixed assets | 21/28 | €6,329 | €4,183 | -€2,146 | -33.9% |
| Tangible fixed assets | 22/27 | €6,329 | €4,183 | -€2,146 | -33.9% |
| Land and buildings | 22 | €2,946 | €2,275 | -€671 | -22.8% |
| Plant, machinery and equipment | 23 | €2,275 | €1,406 | -€869 | -38.2% |
| Furniture and vehicles | 24 | €1,108 | €503 | -€605 | -54.6% |
| Current assets | 29/58 | €116,456 | €95,178 | -€21,278 | -18.3% |
| Stocks and contracts in progress | 3 | €1,218 | €1,218 | = | 0.0% |
| Stocks | 30/36 | €1,218 | €1,218 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,766 | €19,961 | -€12,804 | -39.1% |
| Trade receivables | 40 | €32,766 | €19,961 | -€12,804 | -39.1% |
| Cash at bank and in hand | 54/58 | €81,540 | €72,655 | -€8,885 | -10.9% |
| Deferred charges and accrued income | 490/1 | €932 | €1,344 | +€411 | +44.1% |
| Total equity and liabilities | 10/49 | €122,785 | €99,361 | -€23,424 | -19.1% |
| Equity | 10/15 | €69,011 | €69,546 | +€535 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €64,011 | €64,546 | +€535 | +0.8% |
| Distributable reserves | 133 | €64,011 | €64,546 | +€535 | +0.8% |
| Amounts payable | 17/49 | €53,774 | €29,815 | -€23,959 | -44.6% |
| Amounts payable within one year | 42/48 | €53,774 | €29,815 | -€23,959 | -44.6% |
| Trade debts | 44 | €9,127 | €7,553 | -€1,574 | -17.2% |
| Suppliers | 440/4 | €9,127 | €7,553 | -€1,574 | -17.2% |
| Taxes, remuneration and social security | 45 | €27,531 | €14,416 | -€13,115 | -47.6% |
| Taxes | 450/3 | €27,531 | €14,416 | -€13,115 | -47.6% |
| Other amounts payable | 47/48 | €17,116 | €7,846 | -€9,270 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,764 | €2,146 | -€2,618 | -55.0% |
| Other operating charges | 640/8 | €606 | €5,672 | +€5,065 | +835% |
| Gross operating margin | 9900 | €50,547 | €13,280 | -€37,267 | -73.7% |
| Operating profit (loss) | 9901 | €45,177 | €5,463 | -€39,714 | -87.9% |
| Financial income | 75/76B | €1 | €2 | +€1 | +71.2% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +71.2% |
| Financial charges | 65/66B | €4,892 | €3,490 | -€1,402 | -28.7% |
| Recurring financial charges | 65 | €4,892 | €3,490 | -€1,402 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €40,286 | €1,975 | -€38,311 | -95.1% |
| Income taxes | 67/77 | €12,529 | €1,439 | -€11,090 | -88.5% |
| Profit (loss) for the period | 9904 | €27,757 | €535 | -€27,221 | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,757 | €535 | -€27,221 | -98.1% |
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 25 October 2026 via checked.be.