ROSEA BINC: 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.
ROSEA BINC
Largest movements
- Financial fixed assets -€176,529
down €176,529 (-36.2%), from €487,434 to €310,905
- Cash +€107,693
up €107,693 (+7,905%), from €1,362 to €109,055
mainly Investment in fixed assets (net) (+€176,529) and Net result for the year (+€45,568)
- Deferred charges and accrued income -€44,096
down €44,096 (-84.0%), from €52,504 to €8,408
- Receivables within one year +€10,120
up €10,120 (+74.9%), from €13,513 to €23,633
of which Other amounts receivable: +€8,756
- Tangible fixed assets -€9,752
down €9,752 (-41.8%), from €23,310 to €13,559
of which Furniture and vehicles: -€9,388
- Current portion of long-term debt -€90,164
down €90,164 (-54.6%), from €165,165 to €75,002
- Debts after one year -€63,860
down €63,860 (-74.9%), from €85,229 to €21,369
of which Other amounts payable: -€36,500
- Profit (loss) carried forward +€45,568
up €45,568 (+15.6%), from €292,836 to €338,403
- Tax, wage and social debts -€7,871
down €7,871 (-30.8%), from €25,524 to €17,654
of which Taxes: -€7,871
- Gross operating margin -€50,678
down €50,678 (-41.6%), from €121,762 to €71,084
- Taxes -€14,845
down €14,845 (-51.0%), from €29,089 to €14,244
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 | €578,124 | €465,559 | -€112,565 | -19.5% |
| Fixed assets | 21/28 | €510,744 | €324,463 | -€186,281 | -36.5% |
| Tangible fixed assets | 22/27 | €23,310 | €13,559 | -€9,752 | -41.8% |
| Furniture and vehicles | 24 | €20,371 | €10,983 | -€9,388 | -46.1% |
| Other tangible fixed assets | 26 | €2,939 | €2,576 | -€364 | -12.4% |
| Financial fixed assets | 28 | €487,434 | €310,905 | -€176,529 | -36.2% |
| Current assets | 29/58 | €67,380 | €141,096 | +€73,717 | +109% |
| Amounts receivable within one year | 40/41 | €13,513 | €23,633 | +€10,120 | +74.9% |
| Trade receivables | 40 | €13,513 | €14,877 | +€1,364 | +10.1% |
| Other amounts receivable | 41 | - | €8,756 | +€8,756 | |
| Cash at bank and in hand | 54/58 | €1,362 | €109,055 | +€107,693 | +7,905% |
| Deferred charges and accrued income | 490/1 | €52,504 | €8,408 | -€44,096 | -84.0% |
| Total equity and liabilities | 10/49 | €578,124 | €465,559 | -€112,565 | -19.5% |
| Equity | 10/15 | €297,836 | €343,403 | +€45,568 | +15.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292,836 | €338,403 | +€45,568 | +15.6% |
| Amounts payable | 17/49 | €280,288 | €122,156 | -€158,132 | -56.4% |
| Amounts payable after more than one year | 17 | €85,229 | €21,369 | -€63,860 | -74.9% |
| Financial debts | 170/4 | €29,629 | €2,269 | -€27,360 | -92.3% |
| Other amounts payable | 178/9 | €55,600 | €19,100 | -€36,500 | -65.6% |
| Amounts payable within one year | 42/48 | €194,781 | €100,487 | -€94,294 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €165,165 | €75,002 | -€90,164 | -54.6% |
| Trade debts | 44 | €2,496 | €1,894 | -€602 | -24.1% |
| Suppliers | 440/4 | €2,496 | €1,894 | -€602 | -24.1% |
| Taxes, remuneration and social security | 45 | €25,524 | €17,654 | -€7,871 | -30.8% |
| Taxes | 450/3 | €22,824 | €14,954 | -€7,871 | -34.5% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 47/48 | €1,596 | €5,938 | +€4,342 | +272% |
| Accrued charges and deferred income | 492/3 | €278 | €300 | +€22 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,752 | €9,752 | = | 0.0% |
| Other operating charges | 640/8 | €484 | €564 | +€79 | +16.3% |
| Gross operating margin | 9900 | €121,762 | €71,084 | -€50,678 | -41.6% |
| Operating profit (loss) | 9901 | €111,526 | €60,768 | -€50,757 | -45.5% |
| Financial income | 75/76B | €3 | €6 | +€3 | +100% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +100% |
| Financial charges | 65/66B | €1,689 | €963 | -€726 | -43.0% |
| Recurring financial charges | 65 | €1,689 | €963 | -€726 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €109,840 | €59,812 | -€50,028 | -45.5% |
| Income taxes | 67/77 | €29,089 | €14,244 | -€14,845 | -51.0% |
| Profit (loss) for the period | 9904 | €80,751 | €45,568 | -€35,183 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,751 | €45,568 | -€35,183 | -43.6% |
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 18 October 2026 via checked.be.