ROSCO TRADING: 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 TRADING
Largest movements
- Receivables within one year +€234,717
up €234,717 (+10.2%), from €2.3m to €2.5m
of which Other amounts receivable: +€180,618
- Tangible fixed assets +€63,975
up €63,975 (+112%), from €57,283 to €121,258
of which Plant, machinery and equipment: +€76,713
- Cash -€52,415
down €52,415 (-32.8%), from €159,646 to €107,231
mainly Receivables within one year (-€234,717) and Investment in fixed assets (net) (-€82,809)
- Other debts +€277,928
up €277,928 (+14.0%), from €2.0m to €2.3m
- Trade debts -€74,912
down €74,912 (-41.9%), from €178,576 to €103,664
- Reserves +€62,766
up €62,766 (+8.5%), from €741,014 to €803,780
- Write-downs +€222,244
up €222,244, from -€188,425 to €33,819
- Other operating charges -€203,635
down €203,635 (-94.6%), from €215,257 to €11,622
- Gross operating margin +€67,628
up €67,628 (+17.7%), from €381,157 to €448,785
- Staff costs +€46,590
up €46,590 (+19.3%), from €241,217 to €287,807
- Financial income -€6,655
down €6,655 (-98.9%), from €6,730 to €75
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 | €3,086,819 | €3,376,117 | +€289,298 | +9.4% |
| Fixed assets | 21/28 | €151,537 | €209,512 | +€57,975 | +38.3% |
| Tangible fixed assets | 22/27 | €57,283 | €121,258 | +€63,975 | +112% |
| Plant, machinery and equipment | 23 | €28,355 | €105,068 | +€76,713 | +271% |
| Furniture and vehicles | 24 | €28,928 | €16,190 | -€12,738 | -44.0% |
| Financial fixed assets | 28 | €94,254 | €88,254 | -€6,000 | -6.4% |
| Current assets | 29/58 | €2,935,282 | €3,166,605 | +€231,323 | +7.9% |
| Stocks and contracts in progress | 3 | €441,165 | €473,707 | +€32,542 | +7.4% |
| Stocks | 30/36 | €441,165 | €473,707 | +€32,542 | +7.4% |
| Amounts receivable within one year | 40/41 | €2,307,363 | €2,542,080 | +€234,717 | +10.2% |
| Trade receivables | 40 | €437,477 | €491,576 | +€54,099 | +12.4% |
| Other amounts receivable | 41 | €1,869,886 | €2,050,504 | +€180,618 | +9.7% |
| Cash at bank and in hand | 54/58 | €159,646 | €107,231 | -€52,415 | -32.8% |
| Deferred charges and accrued income | 490/1 | €27,108 | €43,587 | +€16,479 | +60.8% |
| Total equity and liabilities | 10/49 | €3,086,819 | €3,376,117 | +€289,298 | +9.4% |
| Equity | 10/15 | €759,614 | €822,380 | +€62,766 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €741,014 | €803,780 | +€62,766 | +8.5% |
| Distributable reserves | 133 | €741,014 | €803,780 | +€62,766 | +8.5% |
| Amounts payable | 17/49 | €2,327,205 | €2,553,737 | +€226,532 | +9.7% |
| Amounts payable within one year | 42/48 | €2,318,810 | €2,541,767 | +€222,957 | +9.6% |
| Trade debts | 44 | €178,576 | €103,664 | -€74,912 | -41.9% |
| Suppliers | 440/4 | €178,576 | €103,664 | -€74,912 | -41.9% |
| Taxes, remuneration and social security | 45 | €149,208 | €169,149 | +€19,941 | +13.4% |
| Taxes | 450/3 | €121,981 | €136,374 | +€14,393 | +11.8% |
| Remuneration and social security | 454/9 | €27,227 | €32,775 | +€5,548 | +20.4% |
| Other amounts payable | 47/48 | €1,991,026 | €2,268,954 | +€277,928 | +14.0% |
| Accrued charges and deferred income | 492/3 | €8,395 | €11,970 | +€3,575 | +42.6% |
| Remuneration, social security and pensions | 62 | €241,217 | €287,807 | +€46,590 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,599 | €24,834 | -€3,765 | -13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€188,425 | €33,819 | +€222,244 | |
| Other operating charges | 640/8 | €215,257 | €11,622 | -€203,635 | -94.6% |
| Gross operating margin | 9900 | €381,157 | €448,785 | +€67,628 | +17.7% |
| Operating profit (loss) | 9901 | €84,509 | €90,703 | +€6,194 | +7.3% |
| Financial income | 75/76B | €6,730 | €75 | -€6,655 | -98.9% |
| Recurring financial income | 75 | €6,730 | €75 | -€6,655 | -98.9% |
| Financial charges | 65/66B | €5,049 | €6,297 | +€1,248 | +24.7% |
| Recurring financial charges | 65 | €5,049 | €6,297 | +€1,248 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €86,190 | €84,481 | -€1,709 | -2.0% |
| Income taxes | 67/77 | €24,041 | €21,715 | -€2,326 | -9.7% |
| Profit (loss) for the period | 9904 | €62,149 | €62,766 | +€617 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,149 | €62,766 | +€617 | +1.0% |
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 31 October 2026 via checked.be.