ROSCIC STIPAN: 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.
ROSCIC STIPAN
Largest movements
- Receivables after one year -€29,600
down €29,600 (-100%), from €29,600 to €0
- Receivables within one year -€17,027
down €17,027 (-4.2%), from €404,263 to €387,236
of which Other amounts receivable: -€13,076
- Tangible fixed assets -€10,786
down €10,786 (-27.7%), from €38,993 to €28,207
of which Land and buildings: -€6,694
- Stocks and contracts +€7,935
up €7,935 (+50.1%), from €15,837 to €23,772
- Trade debts -€52,185
down €52,185 (-85.9%), from €60,786 to €8,601
- Reserves +€45,954
up €45,954 (+15.1%), from €303,619 to €349,573
of which Distributable reserves: +€45,954
- Other debts -€42,152
down €42,152 (-47.3%), from €89,037 to €46,885
- Tax, wage and social debts -€6,879
down €6,879 (-10.9%), from €63,227 to €56,348
of which Taxes: -€8,652
- Gross operating margin +€58,606
up €58,606 (+59.1%), from €99,090 to €157,696
- Write-downs +€34,683
up €34,683 (+220%), from €15,787 to €50,470
- Staff costs +€13,215
up €13,215 (+79.6%), from €16,603 to €29,818
- Other operating charges -€7,666
down €7,666 (-84.6%), from €9,064 to €1,398
- Taxes +€4,637
up €4,637 (+32.1%), from €14,455 to €19,092
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 | €540,411 | €485,149 | -€55,262 | -10.2% |
| Fixed assets | 21/28 | €39,409 | €28,207 | -€11,203 | -28.4% |
| Tangible fixed assets | 22/27 | €38,993 | €28,207 | -€10,786 | -27.7% |
| Land and buildings | 22 | €27,525 | €20,831 | -€6,694 | -24.3% |
| Plant, machinery and equipment | 23 | €7,169 | €4,782 | -€2,388 | -33.3% |
| Furniture and vehicles | 24 | €1,573 | €915 | -€658 | -41.8% |
| Other tangible fixed assets | 26 | €2,726 | €1,679 | -€1,047 | -38.4% |
| Financial fixed assets | 28 | €417 | €0 | -€417 | -100% |
| Current assets | 29/58 | €501,002 | €456,943 | -€44,059 | -8.8% |
| Amounts receivable after more than one year | 29 | €29,600 | €0 | -€29,600 | -100% |
| Other amounts receivable | 291 | €29,600 | €0 | -€29,600 | -100% |
| Stocks and contracts in progress | 3 | €15,837 | €23,772 | +€7,935 | +50.1% |
| Stocks | 30/36 | €15,837 | €23,772 | +€7,935 | +50.1% |
| Amounts receivable within one year | 40/41 | €404,263 | €387,236 | -€17,027 | -4.2% |
| Trade receivables | 40 | €391,188 | €387,236 | -€3,952 | -1.0% |
| Other amounts receivable | 41 | €13,076 | €0 | -€13,076 | -100% |
| Cash at bank and in hand | 54/58 | €51,302 | €45,935 | -€5,367 | -10.5% |
| Total equity and liabilities | 10/49 | €540,411 | €485,149 | -€55,262 | -10.2% |
| Equity | 10/15 | €327,362 | €373,316 | +€45,954 | +14.0% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €303,619 | €349,573 | +€45,954 | +15.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €301,759 | €347,713 | +€45,954 | +15.2% |
| Profit (loss) carried forward | 14 | €11,349 | €11,349 | = | 0.0% |
| Amounts payable | 17/49 | €213,049 | €111,834 | -€101,216 | -47.5% |
| Amounts payable within one year | 42/48 | €213,049 | €111,834 | -€101,216 | -47.5% |
| Trade debts | 44 | €60,786 | €8,601 | -€52,185 | -85.9% |
| Suppliers | 440/4 | €60,786 | €8,601 | -€52,185 | -85.9% |
| Taxes, remuneration and social security | 45 | €63,227 | €56,348 | -€6,879 | -10.9% |
| Taxes | 450/3 | €60,277 | €51,625 | -€8,652 | -14.4% |
| Remuneration and social security | 454/9 | €2,949 | €4,723 | +€1,773 | +60.1% |
| Other amounts payable | 47/48 | €89,037 | €46,885 | -€42,152 | -47.3% |
| Remuneration, social security and pensions | 62 | €16,603 | €29,818 | +€13,215 | +79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,332 | €10,814 | -€1,519 | -12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,787 | €50,470 | +€34,683 | +220% |
| Other operating charges | 640/8 | €9,064 | €1,398 | -€7,666 | -84.6% |
| Gross operating margin | 9900 | €99,090 | €157,696 | +€58,606 | +59.1% |
| Operating profit (loss) | 9901 | €45,303 | €65,197 | +€19,893 | +43.9% |
| Financial income | 75/76B | €1,583 | €813 | -€770 | -48.7% |
| Recurring financial income | 75 | €1,583 | €813 | -€770 | -48.7% |
| Financial charges | 65/66B | €939 | €964 | +€24 | +2.6% |
| Recurring financial charges | 65 | €939 | €964 | +€24 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €45,947 | €65,046 | +€19,099 | +41.6% |
| Income taxes | 67/77 | €14,455 | €19,092 | +€4,637 | +32.1% |
| Profit (loss) for the period | 9904 | €31,492 | €45,954 | +€14,462 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,492 | €45,954 | +€14,462 | +45.9% |
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 18 October 2026 via checked.be.