Rose Lima: 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.
Rose Lima
Largest movements
- Tangible fixed assets -€39,220
down €39,220 (-28.0%), from €140,154 to €100,934
of which Furniture and vehicles: -€21,232
- Receivables within one year +€33,543
up €33,543 (+771%), from €4,348 to €37,892
of which Trade receivables: +€31,945
- Profit (loss) carried forward -€39,304
down €39,304 (-18.8%), from -€209,410 to -€248,713
- Other debts +€29,034
up €29,034 (+9.7%), from €298,117 to €327,152
- Trade debts +€3,496
up €3,496 (+55.7%), from €6,276 to €9,772
- Gross operating margin +€14,048
up €14,048 (+43.4%), from -€32,376 to -€18,329
- Depreciation -€7,052
down €7,052 (-26.9%), from €26,183 to €19,131
- Financial charges -€604
down €604 (-40.5%), from €1,490 to €886
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.
Derived cash bridge
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 | €146,156 | €140,253 | -€5,904 | -4.0% |
| Fixed assets | 21/28 | €140,154 | €100,934 | -€39,220 | -28.0% |
| Tangible fixed assets | 22/27 | €140,154 | €100,934 | -€39,220 | -28.0% |
| Land and buildings | 22 | €21,037 | €19,841 | -€1,196 | -5.7% |
| Plant, machinery and equipment | 23 | €22,109 | €16,391 | -€5,717 | -25.9% |
| Furniture and vehicles | 24 | €22,579 | €1,347 | -€21,232 | -94.0% |
| Other tangible fixed assets | 26 | €74,429 | €63,354 | -€11,075 | -14.9% |
| Current assets | 29/58 | €6,002 | €39,319 | +€33,316 | +555% |
| Amounts receivable within one year | 40/41 | €4,348 | €37,892 | +€33,543 | +771% |
| Trade receivables | 40 | €4,217 | €36,162 | +€31,945 | +758% |
| Other amounts receivable | 41 | €132 | €1,730 | +€1,598 | +1,213% |
| Cash at bank and in hand | 54/58 | €343 | €1,352 | +€1,010 | +295% |
| Deferred charges and accrued income | 490/1 | €1,311 | €74 | -€1,237 | -94.3% |
| Total equity and liabilities | 10/49 | €146,156 | €140,253 | -€5,904 | -4.0% |
| Equity | 10/15 | -€159,410 | -€198,713 | -€39,304 | -24.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€209,410 | -€248,713 | -€39,304 | -18.8% |
| Amounts payable | 17/49 | €305,566 | €338,966 | +€33,400 | +10.9% |
| Amounts payable within one year | 42/48 | €305,566 | €338,674 | +€33,108 | +10.8% |
| Trade debts | 44 | €6,276 | €9,772 | +€3,496 | +55.7% |
| Suppliers | 440/4 | €6,276 | €9,772 | +€3,496 | +55.7% |
| Taxes, remuneration and social security | 45 | €1,173 | €1,750 | +€578 | +49.3% |
| Taxes | 450/3 | €1,173 | €1,750 | +€578 | +49.3% |
| Other amounts payable | 47/48 | €298,117 | €327,152 | +€29,034 | +9.7% |
| Accrued charges and deferred income | 492/3 | - | €292 | +€292 | |
| Non-recurring operating income | 76A | - | €14,505 | +€14,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,183 | €19,131 | -€7,052 | -26.9% |
| Other operating charges | 640/8 | €548 | €664 | +€116 | +21.2% |
| Gross operating margin | 9900 | -€32,376 | -€18,329 | +€14,048 | +43.4% |
| Operating profit (loss) | 9901 | -€59,107 | -€38,124 | +€20,983 | +35.5% |
| Financial charges | 65/66B | €1,490 | €886 | -€604 | -40.5% |
| Recurring financial charges | 65 | €1,490 | €886 | -€604 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€60,597 | -€39,010 | +€21,587 | +35.6% |
| Income taxes | 67/77 | €248 | €294 | +€47 | +18.8% |
| Profit (loss) for the period | 9904 | -€60,845 | -€39,304 | +€21,541 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,845 | -€39,304 | +€21,541 | +35.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.