ROSCIM: what changed
Two fiscal 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.
ROSCIM
Largest movements
- Cash -€9,683
down €9,683 (-92.8%), from €10,438 to €754
mainly Net result for the year (-€9,347) and Receivables within one year (-€2,393)
- Receivables within one year +€2,393
up €2,393 (+1.7%), from €141,237 to €143,630
- Reserves -€9,347
down €9,347 (-15.0%), from €62,347 to €53,000
of which Distributable reserves: -€9,347
- Trade debts +€2,057
new in 2025: €2,057
- Gross operating margin -€2,351
down €2,351 (-33.8%), from -€6,945 to -€9,295
- Purchases and services +€2,351
up €2,351 (+33.8%), from €6,945 to €9,295
- Financial income -€1,024
no longer reported in 2025 (was €1,024)
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 | €201,424 | €194,134 | -€7,290 | -3.6% |
| Current assets | 29/58 | €201,424 | €194,134 | -€7,290 | -3.6% |
| Amounts receivable within one year | 40/41 | €141,237 | €143,630 | +€2,393 | +1.7% |
| Other amounts receivable | 41 | €141,237 | €143,630 | +€2,393 | +1.7% |
| Current investments | 50/53 | €49,750 | €49,750 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,438 | €754 | -€9,683 | -92.8% |
| Total equity and liabilities | 10/49 | €201,424 | €194,134 | -€7,290 | -3.6% |
| Equity | 10/15 | €80,499 | €71,151 | -€9,347 | -11.6% |
| Contributions | 10/11 | €18,151 | €18,151 | = | 0.0% |
| Reserves | 13 | €62,347 | €53,000 | -€9,347 | -15.0% |
| Non-distributable reserves | 130/1 | €4,538 | €4,538 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,538 | €4,538 | = | 0.0% |
| Distributable reserves | 133 | €57,810 | €48,462 | -€9,347 | -16.2% |
| Amounts payable | 17/49 | €120,926 | €122,983 | +€2,057 | +1.7% |
| Amounts payable within one year | 42/48 | - | €2,057 | +€2,057 | |
| Trade debts | 44 | - | €2,057 | +€2,057 | |
| Suppliers | 440/4 | - | €2,057 | +€2,057 | |
| Accrued charges and deferred income | 492/3 | €120,926 | €120,926 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,945 | €9,295 | +€2,351 | +33.8% |
| Gross operating margin | 9900 | -€6,945 | -€9,295 | -€2,351 | -33.8% |
| Operating profit (loss) | 9901 | -€6,945 | -€9,295 | -€2,351 | -33.8% |
| Financial income | 75/76B | €1,024 | - | -€1,024 | |
| Recurring financial income | 75 | €1,024 | - | -€1,024 | |
| Financial charges | 65/66B | €45 | €52 | +€7 | +15.5% |
| Recurring financial charges | 65 | €45 | €52 | +€7 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,966 | -€9,347 | -€3,381 | -56.7% |
| Profit (loss) for the period | 9904 | -€5,966 | -€9,347 | -€3,381 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,966 | -€9,347 | -€3,381 | -56.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.