ROSE EXPERIENCE: 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.
ROSE EXPERIENCE
Largest movements
- Cash +€18,349
up €18,349 (+259.9%), from €7,061 to €25,410
mainly Net result for the year (+€18,820) and Receivables within one year (+€6,264)
- Receivables within one year -€6,264
down €6,264 (-62.8%), from €9,978 to €3,714
of which Trade receivables: -€7,874
- Tangible fixed assets -€395
down €395 (-8.5%), from €4,654 to €4,259
of which Other tangible fixed assets: -€2,327
- Profit (loss) carried forward +€18,820
up €18,820 (+330.5%), from €5,695 to €24,515
- Other debts -€4,506
down €4,506 (-57.6%), from €7,824 to €3,319
- Trade debts -€1,370
down €1,370 (-98.7%), from €1,388 to €18
- Tax, wage and social debts -€1,253
down €1,253 (-18.7%), from €6,685 to €5,432
- Gross operating margin +€7,721
up €7,721 (+36.5%), from €21,146 to €28,868
- Taxes +€6,098
up €6,098 (+2082.4%), from €293 to €6,391
- Depreciation -€3,946
down €3,946 (-61.3%), from €6,438 to €2,492
- Other operating charges -€671
down €671 (-40.2%), from €1,669 to €998
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 | €21,693 | €33,383 | +€11,691 | +53.9% |
| Fixed assets | 21/28 | €4,654 | €4,259 | -€395 | -8.5% |
| Tangible fixed assets | 22/27 | €4,654 | €4,259 | -€395 | -8.5% |
| Furniture and vehicles | 24 | - | €1,932 | +€1,932 | |
| Other tangible fixed assets | 26 | €4,654 | €2,327 | -€2,327 | -50.0% |
| Current assets | 29/58 | €17,039 | €29,124 | +€12,086 | +70.9% |
| Amounts receivable within one year | 40/41 | €9,978 | €3,714 | -€6,264 | -62.8% |
| Trade receivables | 40 | €9,954 | €2,080 | -€7,874 | -79.1% |
| Other amounts receivable | 41 | €24 | €1,635 | +€1,611 | +6677.4% |
| Cash at bank and in hand | 54/58 | €7,061 | €25,410 | +€18,349 | +259.9% |
| Total equity and liabilities | 10/49 | €21,693 | €33,383 | +€11,691 | +53.9% |
| Equity | 10/15 | €5,795 | €24,615 | +€18,820 | +324.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,695 | €24,515 | +€18,820 | +330.5% |
| Amounts payable | 17/49 | €15,898 | €8,768 | -€7,129 | -44.8% |
| Amounts payable within one year | 42/48 | €15,898 | €8,768 | -€7,129 | -44.8% |
| Trade debts | 44 | €1,388 | €18 | -€1,370 | -98.7% |
| Suppliers | 440/4 | €1,388 | €18 | -€1,370 | -98.7% |
| Taxes, remuneration and social security | 45 | €6,685 | €5,432 | -€1,253 | -18.7% |
| Taxes | 450/3 | €6,685 | €5,432 | -€1,253 | -18.7% |
| Other amounts payable | 47/48 | €7,824 | €3,319 | -€4,506 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,438 | €2,492 | -€3,946 | -61.3% |
| Other operating charges | 640/8 | €1,669 | €998 | -€671 | -40.2% |
| Gross operating margin | 9900 | €21,146 | €28,868 | +€7,721 | +36.5% |
| Operating profit (loss) | 9901 | €13,039 | €25,378 | +€12,339 | +94.6% |
| Financial income | 75/76B | €7 | €15 | +€8 | +124.9% |
| Recurring financial income | 75 | €7 | €15 | +€8 | +124.9% |
| Financial charges | 65/66B | €176 | €183 | +€7 | +4.0% |
| Recurring financial charges | 65 | €176 | €183 | +€7 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €12,870 | €25,211 | +€12,341 | +95.9% |
| Income taxes | 67/77 | €293 | €6,391 | +€6,098 | +2082.4% |
| Profit (loss) for the period | 9904 | €12,578 | €18,820 | +€6,242 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,578 | €18,820 | +€6,242 | +49.6% |
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.