ROSCOM: 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.
ROSCOM
Largest movements
- Current investments -€199,305
down €199,305 (-18.7%), from €1.1m to €868,971
- Cash +€110,717
up €110,717 (+110.7%), from €100,053 to €210,771
mainly Current investments (+€199,305) and Receivables within one year (+€25,251)
- Receivables within one year -€25,251
down €25,251 (-8.3%), from €305,986 to €280,734
of which Other amounts receivable: -€26,856
- Profit (loss) carried forward -€105,038
down €105,038 (-23.0%), from €456,894 to €351,857
- Tax, wage and social debts -€17,143
down €17,143 (-100.0%), from €17,143 to €0
- Financial charges +€62,203
up €62,203 (+2694.7%), from €2,308 to €64,512
of which Non-recurring financial charges: +€61,568
- Taxes +€31,963
up €31,963 (+99.9%), from €32,003 to €63,966
- Gross operating margin -€8,226
down €8,226 (-52.5%), from -€15,658 to -€23,884
- Depreciation -€4,207
down €4,207 (-29.4%), from €14,303 to €10,096
- Financial income +€2,174
up €2,174 (+3.5%), from €61,657 to €63,831
of which Financial income: +€1,218
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.
Cash bridge derived
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 | €1,677,069 | €1,558,771 | -€118,298 | -7.1% |
| Fixed assets | 21/28 | €200,978 | €196,491 | -€4,487 | -2.2% |
| Intangible fixed assets | 21 | €2,160 | €1,451 | -€709 | -32.8% |
| Tangible fixed assets | 22/27 | €198,818 | €195,040 | -€3,778 | -1.9% |
| Land and buildings | 22 | €181,277 | €175,999 | -€5,278 | -2.9% |
| Plant, machinery and equipment | 23 | €17,541 | €19,041 | +€1,500 | +8.6% |
| Current assets | 29/58 | €1,476,091 | €1,362,280 | -€113,811 | -7.7% |
| Amounts receivable within one year | 40/41 | €305,986 | €280,734 | -€25,251 | -8.3% |
| Trade receivables | 40 | €130 | €1,734 | +€1,604 | +1233.1% |
| Other amounts receivable | 41 | €305,855 | €279,000 | -€26,856 | -8.8% |
| Current investments | 50/53 | €1,068,275 | €868,971 | -€199,305 | -18.7% |
| Cash at bank and in hand | 54/58 | €100,053 | €210,771 | +€110,717 | +110.7% |
| Deferred charges and accrued income | 490/1 | €1,776 | €1,804 | +€28 | +1.6% |
| Total equity and liabilities | 10/49 | €1,677,069 | €1,558,771 | -€118,298 | -7.1% |
| Equity | 10/15 | €1,656,569 | €1,551,531 | -€105,038 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,181,074 | €1,181,074 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,091 | €4,091 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €2,231 | €4,091 | +€1,860 | +83.4% |
| Tax-exempt reserves | 132 | €17,698 | €17,698 | = | 0.0% |
| Distributable reserves | 133 | €1,159,286 | €1,159,286 | = | 0.0% |
| Profit (loss) carried forward | 14 | €456,894 | €351,857 | -€105,038 | -23.0% |
| Amounts payable | 17/49 | €20,500 | €7,239 | -€13,261 | -64.7% |
| Amounts payable within one year | 42/48 | €20,500 | €7,239 | -€13,261 | -64.7% |
| Trade debts | 44 | €3,357 | €7,239 | +€3,882 | +115.6% |
| Suppliers | 440/4 | €3,357 | €7,239 | +€3,882 | +115.6% |
| Taxes, remuneration and social security | 45 | €17,143 | €0 | -€17,143 | -100.0% |
| Taxes | 450/3 | €17,143 | €0 | -€17,143 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,303 | €10,096 | -€4,207 | -29.4% |
| Other operating charges | 640/8 | €6,208 | €6,412 | +€204 | +3.3% |
| Non-recurring operating charges | 66A | €12,905 | - | -€12,905 | |
| Gross operating margin | 9900 | -€15,658 | -€23,884 | -€8,226 | -52.5% |
| Operating profit (loss) | 9901 | -€49,074 | -€40,392 | +€8,682 | +17.7% |
| Financial income | 75/76B | €61,657 | €63,831 | +€2,174 | +3.5% |
| Recurring financial income | 75 | €61,657 | €62,875 | +€1,218 | +2.0% |
| Non-recurring financial income | 76B | - | €956 | +€956 | |
| Financial charges | 65/66B | €2,308 | €64,512 | +€62,203 | +2694.7% |
| Recurring financial charges | 65 | €2,308 | €2,943 | +€635 | +27.5% |
| Non-recurring financial charges | 66B | - | €61,568 | +€61,568 | |
| Profit (loss) for the period before taxes | 9903 | €10,275 | -€41,072 | -€51,347 | |
| Income taxes | 67/77 | €32,003 | €63,966 | +€31,963 | +99.9% |
| Profit (loss) for the period | 9904 | -€21,728 | -€105,038 | -€83,310 | -383.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,728 | -€105,038 | -€83,310 | -383.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.