Rosco Group: 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.
Rosco Group
Largest movements
- Tangible fixed assets -€33,261
down €33,261 (-12.8%), from €259,293 to €226,032
- Other debts +€79,954
up €79,954 (+9.4%), from €848,026 to €927,980
- Profit (loss) carried forward -€74,572
down €74,572 (-11.7%), from -€635,141 to -€709,714
- Current portion of long-term debt -€26,048
down €26,048 (-100%), from €26,048 to €0
- Reserves -€16,738
down €16,738 (-3.8%), from €439,362 to €422,624
of which Tax-exempt reserves: -€16,738
- Financial charges +€4,638
up €4,638 (+18.6%), from €24,885 to €29,522
- Other operating charges +€1,249
up €1,249 (+105%), from €1,188 to €2,437
- Financial income -€557
down €557 (-100%), from €557 to €0
- Depreciation -€524
down €524 (-1.3%), from €40,008 to €39,484
- Gross operating margin +€297
up €297 (+1.2%), from -€24,349 to -€24,052
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 | €1,007,903 | €966,160 | -€41,743 | -4.1% |
| Fixed assets | 21/28 | €969,859 | €930,376 | -€39,484 | -4.1% |
| Intangible fixed assets | 21 | €15,021 | €8,798 | -€6,223 | -41.4% |
| Tangible fixed assets | 22/27 | €259,293 | €226,032 | -€33,261 | -12.8% |
| Plant, machinery and equipment | 23 | €85,165 | €75,090 | -€10,075 | -11.8% |
| Furniture and vehicles | 24 | €30,092 | €20,605 | -€9,487 | -31.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €144,035 | €130,337 | -€13,698 | -9.5% |
| Financial fixed assets | 28 | €695,546 | €695,546 | = | 0.0% |
| Current assets | 29/58 | €38,044 | €35,784 | -€2,260 | -5.9% |
| Amounts receivable within one year | 40/41 | €36,353 | €32,376 | -€3,977 | -10.9% |
| Trade receivables | 40 | €13,301 | €14,617 | +€1,316 | +9.9% |
| Other amounts receivable | 41 | €23,052 | €17,759 | -€5,293 | -23.0% |
| Cash at bank and in hand | 54/58 | €545 | €1,564 | +€1,019 | +187% |
| Deferred charges and accrued income | 490/1 | €1,145 | €1,844 | +€698 | +61.0% |
| Total equity and liabilities | 10/49 | €1,007,903 | €966,160 | -€41,743 | -4.1% |
| Equity | 10/15 | €86,221 | -€5,089 | -€91,310 | |
| Contributions | 10/11 | €282,000 | €282,000 | = | 0.0% |
| Capital | 10 | €282,000 | €282,000 | = | 0.0% |
| Issued capital | 100 | €282,000 | €282,000 | = | 0.0% |
| Reserves | 13 | €439,362 | €422,624 | -€16,738 | -3.8% |
| Non-distributable reserves | 130/1 | €28,200 | €28,200 | = | 0.0% |
| Legal reserve | 130 | €28,200 | €28,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €112,108 | €95,370 | -€16,738 | -14.9% |
| Distributable reserves | 133 | €299,054 | €299,054 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€635,141 | -€709,714 | -€74,572 | -11.7% |
| Provisions and deferred taxes | 16 | €42,700 | €38,515 | -€4,184 | -9.8% |
| Deferred taxes | 168 | €42,700 | €38,515 | -€4,184 | -9.8% |
| Amounts payable | 17/49 | €878,983 | €932,734 | +€53,751 | +6.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €878,015 | €932,734 | +€54,719 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €26,048 | €0 | -€26,048 | -100% |
| Trade debts | 44 | €3,848 | €4,753 | +€905 | +23.5% |
| Suppliers | 440/4 | €3,848 | €4,753 | +€905 | +23.5% |
| Taxes, remuneration and social security | 45 | €93 | €0 | -€93 | -100% |
| Taxes | 450/3 | €93 | €0 | -€93 | -100% |
| Other amounts payable | 47/48 | €848,026 | €927,980 | +€79,954 | +9.4% |
| Accrued charges and deferred income | 492/3 | €968 | €0 | -€968 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,008 | €39,484 | -€524 | -1.3% |
| Other operating charges | 640/8 | €1,188 | €2,437 | +€1,249 | +105% |
| Gross operating margin | 9900 | -€24,349 | -€24,052 | +€297 | +1.2% |
| Operating profit (loss) | 9901 | -€65,545 | -€65,972 | -€428 | -0.7% |
| Financial income | 75/76B | €557 | €0 | -€557 | -100% |
| Recurring financial income | 75 | €557 | €0 | -€557 | -100% |
| Financial charges | 65/66B | €24,885 | €29,522 | +€4,638 | +18.6% |
| Recurring financial charges | 65 | €24,885 | €29,522 | +€4,638 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€89,872 | -€95,495 | -€5,623 | -6.3% |
| Transfer from deferred taxes | 780 | €4,184 | €4,184 | = | 0.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€85,688 | -€91,310 | -€5,623 | -6.6% |
| Transfer from tax-exempt reserves | 789 | €16,738 | €16,738 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,950 | -€74,572 | -€5,623 | -8.2% |
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 19 October 2026 via checked.be.