ROSEBURY: 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.
ROSEBURY
Largest movements
- Stocks and contracts -€19,237
down €19,237 (-12.9%), from €149,469 to €130,232
- Receivables within one year +€16,313
up €16,313 (+16.0%), from €101,654 to €117,967
of which Trade receivables: +€16,253
- Other debts -€12,592
down €12,592 (-23.7%), from €53,157 to €40,565
- Trade debts -€12,279
down €12,279 (-13.8%), from €88,968 to €76,689
- Profit (loss) carried forward +€10,799
up €10,799 (+15.8%), from €68,447 to €79,245
- Tax, wage and social debts +€9,653
up €9,653 (+160%), from €6,021 to €15,673
- Current portion of long-term debt +€5,000
new in 2025: €5,000
- Taxes +€16,751
new in 2025: €16,751
- Gross operating margin +€2,225
up €2,225 (+6.5%), from €34,327 to €36,552
- Financial income +€2,001
up €2,001 (+1,127%), from €178 to €2,179
- Financial charges +€1,118
up €1,118 (+11.6%), from €9,648 to €10,766
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 | €251,592 | €252,172 | +€580 | +0.2% |
| Current assets | 29/58 | €251,592 | €252,172 | +€580 | +0.2% |
| Stocks and contracts in progress | 3 | €149,469 | €130,232 | -€19,237 | -12.9% |
| Stocks | 30/36 | €149,469 | €130,232 | -€19,237 | -12.9% |
| Amounts receivable within one year | 40/41 | €101,654 | €117,967 | +€16,313 | +16.0% |
| Trade receivables | 40 | €101,654 | €117,907 | +€16,253 | +16.0% |
| Other amounts receivable | 41 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €461 | €2,055 | +€1,594 | +346% |
| Deferred charges and accrued income | 490/1 | €8 | €1,918 | +€1,910 | +22,604% |
| Total equity and liabilities | 10/49 | €251,592 | €252,172 | +€580 | +0.2% |
| Equity | 10/15 | €103,447 | €114,245 | +€10,799 | +10.4% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Contributions outside capital | 11 | €35,000 | €35,000 | = | 0.0% |
| Other | 1109/19 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,447 | €79,245 | +€10,799 | +15.8% |
| Amounts payable | 17/49 | €148,145 | €137,927 | -€10,218 | -6.9% |
| Amounts payable within one year | 42/48 | €148,145 | €137,927 | -€10,218 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €88,968 | €76,689 | -€12,279 | -13.8% |
| Suppliers | 440/4 | €88,968 | €76,689 | -€12,279 | -13.8% |
| Taxes, remuneration and social security | 45 | €6,021 | €15,673 | +€9,653 | +160% |
| Taxes | 450/3 | €6,021 | €15,673 | +€9,653 | +160% |
| Other amounts payable | 47/48 | €53,157 | €40,565 | -€12,592 | -23.7% |
| Other operating charges | 640/8 | €120 | €415 | +€295 | +246% |
| Gross operating margin | 9900 | €34,327 | €36,552 | +€2,225 | +6.5% |
| Operating profit (loss) | 9901 | €34,207 | €36,137 | +€1,929 | +5.6% |
| Financial income | 75/76B | €178 | €2,179 | +€2,001 | +1,127% |
| Recurring financial income | 75 | €178 | €2,179 | +€2,001 | +1,127% |
| Financial charges | 65/66B | €9,648 | €10,766 | +€1,118 | +11.6% |
| Recurring financial charges | 65 | €9,648 | €10,766 | +€1,118 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €24,737 | €27,550 | +€2,813 | +11.4% |
| Income taxes | 67/77 | - | €16,751 | +€16,751 | |
| Profit (loss) for the period | 9904 | €24,737 | €10,799 | -€13,938 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,737 | €10,799 | -€13,938 | -56.3% |
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 25 October 2026 via checked.be.