ROSCHDI: 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.
ROSCHDI
Largest movements
- Stocks and contracts -€24,000
down €24,000 (-51.4%), from €46,667 to €22,667
- Tangible fixed assets -€5,220
down €5,220 (-22.5%), from €23,239 to €18,019
of which Plant, machinery and equipment: -€3,838
- Receivables within one year +€3,672
up €3,672 (+124%), from €2,968 to €6,641
- Cash -€1,768
down €1,768 (-61.7%), from €2,864 to €1,096
mainly Trade debts (-€29,602) and Debts after one year (-€6,062)
- Trade debts -€29,602
down €29,602 (-96.7%), from €30,602 to €999
- Other debts +€8,000
up €8,000 (+84.0%), from €9,519 to €17,519
- Debts after one year -€6,062
no longer reported in 2024 (was €6,062)
- Profit (loss) carried forward +€2,015
up €2,015 (+5,301%), from €38 to €2,053
- Current portion of long-term debt -€896
down €896 (-12.9%), from €6,957 to €6,062
- Staff costs -€14,132
down €14,132 (-81.9%), from €17,251 to €3,119
- Gross operating margin -€11,388
down €11,388 (-42.9%), from €26,553 to €15,165
- Financial charges +€2,251
up €2,251 (+184%), from €1,224 to €3,475
- Depreciation -€861
down €861 (-14.2%), from €6,081 to €5,220
- Taxes +€369
up €369 (+76.7%), from €481 to €850
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,739 | €48,423 | -€27,316 | -36.1% |
| Fixed assets | 21/28 | €23,239 | €18,019 | -€5,220 | -22.5% |
| Tangible fixed assets | 22/27 | €23,239 | €18,019 | -€5,220 | -22.5% |
| Plant, machinery and equipment | 23 | €14,950 | €11,112 | -€3,838 | -25.7% |
| Furniture and vehicles | 24 | €5,197 | €4,331 | -€866 | -16.7% |
| Other tangible fixed assets | 26 | €3,092 | €2,577 | -€515 | -16.7% |
| Current assets | 29/58 | €52,500 | €30,404 | -€22,096 | -42.1% |
| Stocks and contracts in progress | 3 | €46,667 | €22,667 | -€24,000 | -51.4% |
| Stocks | 30/36 | €46,667 | €22,667 | -€24,000 | -51.4% |
| Amounts receivable within one year | 40/41 | €2,968 | €6,641 | +€3,672 | +124% |
| Other amounts receivable | 41 | €2,968 | €6,641 | +€3,672 | +124% |
| Cash at bank and in hand | 54/58 | €2,864 | €1,096 | -€1,768 | -61.7% |
| Total equity and liabilities | 10/49 | €75,739 | €48,423 | -€27,316 | -36.1% |
| Equity | 10/15 | €20,498 | €22,513 | +€2,015 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38 | €2,053 | +€2,015 | +5,301% |
| Amounts payable | 17/49 | €55,241 | €25,910 | -€29,331 | -53.1% |
| Amounts payable after more than one year | 17 | €6,062 | - | -€6,062 | |
| Financial debts | 170/4 | €6,062 | - | -€6,062 | |
| Amounts payable within one year | 42/48 | €49,179 | €25,910 | -€23,269 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €6,957 | €6,062 | -€896 | -12.9% |
| Trade debts | 44 | €30,602 | €999 | -€29,602 | -96.7% |
| Suppliers | 440/4 | €30,602 | €999 | -€29,602 | -96.7% |
| Taxes, remuneration and social security | 45 | €2,101 | €1,331 | -€771 | -36.7% |
| Taxes | 450/3 | €841 | €1,331 | +€490 | +58.2% |
| Remuneration and social security | 454/9 | €1,260 | - | -€1,260 | |
| Other amounts payable | 47/48 | €9,519 | €17,519 | +€8,000 | +84.0% |
| Remuneration, social security and pensions | 62 | €17,251 | €3,119 | -€14,132 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,081 | €5,220 | -€861 | -14.2% |
| Other operating charges | 640/8 | €384 | €487 | +€103 | +26.8% |
| Gross operating margin | 9900 | €26,553 | €15,165 | -€11,388 | -42.9% |
| Operating profit (loss) | 9901 | €2,837 | €6,339 | +€3,502 | +123% |
| Financial charges | 65/66B | €1,224 | €3,475 | +€2,251 | +184% |
| Recurring financial charges | 65 | €1,224 | €3,475 | +€2,251 | +184% |
| Profit (loss) for the period before taxes | 9903 | €1,613 | €2,864 | +€1,251 | +77.5% |
| Income taxes | 67/77 | €481 | €850 | +€369 | +76.7% |
| Profit (loss) for the period | 9904 | €1,133 | €2,015 | +€882 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,133 | €2,015 | +€882 | +77.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.