ROSEB CONSTRUCT: 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.
ROSEB CONSTRUCT
Largest movements
- Receivables within one year +€30,155
up €30,155 (+64.8%), from €46,570 to €76,725
of which Other amounts receivable: +€20,432
- Deferred charges and accrued income +€5,495
new in 2025: €5,495
- Trade debts +€23,933
up €23,933 (+276.1%), from €8,667 to €32,600
- Profit (loss) carried forward +€12,791
up €12,791 (+48.2%), from €26,556 to €39,347
- Other debts -€2,600
down €2,600 (-42.6%), from €6,100 to €3,500
- Tax, wage and social debts +€2,318
up €2,318 (+78.6%), from €2,948 to €5,266
- Gross operating margin +€2,219
up €2,219 (+18.4%), from €12,057 to €14,277
- Financial income +€1,436
up €1,436 (+117.8%), from €1,220 to €2,656
- Taxes +€844
up €844 (+30.4%), from €2,774 to €3,618
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.
Cash bridge derived
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 | €47,278 | €83,713 | +€36,435 | +77.1% |
| Current assets | 29/58 | €47,278 | €83,713 | +€36,435 | +77.1% |
| Amounts receivable within one year | 40/41 | €46,570 | €76,725 | +€30,155 | +64.8% |
| Trade receivables | 40 | €6,217 | €15,940 | +€9,723 | +156.4% |
| Other amounts receivable | 41 | €40,353 | €60,785 | +€20,432 | +50.6% |
| Cash at bank and in hand | 54/58 | €708 | €1,493 | +€785 | +110.9% |
| Deferred charges and accrued income | 490/1 | - | €5,495 | +€5,495 | |
| Total equity and liabilities | 10/49 | €47,278 | €83,713 | +€36,435 | +77.1% |
| Equity | 10/15 | €29,556 | €42,347 | +€12,791 | +43.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,556 | €39,347 | +€12,791 | +48.2% |
| Amounts payable | 17/49 | €17,723 | €41,366 | +€23,643 | +133.4% |
| Amounts payable within one year | 42/48 | €17,723 | €41,366 | +€23,643 | +133.4% |
| Financial debts | 43 | €7 | - | -€7 | |
| Credit institutions | 430/8 | €7 | - | -€7 | |
| Trade debts | 44 | €8,667 | €32,600 | +€23,933 | +276.1% |
| Suppliers | 440/4 | €8,667 | €32,600 | +€23,933 | +276.1% |
| Taxes, remuneration and social security | 45 | €2,948 | €5,266 | +€2,318 | +78.6% |
| Taxes | 450/3 | €2,948 | €5,266 | +€2,318 | +78.6% |
| Other amounts payable | 47/48 | €6,100 | €3,500 | -€2,600 | -42.6% |
| Other operating charges | 640/8 | €236 | €366 | +€130 | +55.1% |
| Gross operating margin | 9900 | €12,057 | €14,277 | +€2,219 | +18.4% |
| Operating profit (loss) | 9901 | €11,821 | €13,911 | +€2,090 | +17.7% |
| Financial income | 75/76B | €1,220 | €2,656 | +€1,436 | +117.8% |
| Recurring financial income | 75 | €1,220 | €2,656 | +€1,436 | +117.8% |
| Financial charges | 65/66B | €219 | €157 | -€61 | -28.1% |
| Recurring financial charges | 65 | €219 | €157 | -€61 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €12,822 | €16,409 | +€3,587 | +28.0% |
| Income taxes | 67/77 | €2,774 | €3,618 | +€844 | +30.4% |
| Profit (loss) for the period | 9904 | €10,048 | €12,791 | +€2,743 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,048 | €12,791 | +€2,743 | +27.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.