ROSEIMMO: 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.
ROSEIMMO
Largest movements
- Cash -€875
no longer reported in 2025 (was €875)
mainly Net result for the year (-€9,939) and Trade debts (-€445)
- Profit (loss) carried forward -€9,939
down €9,939 (-17.3%), from -€57,499 to -€67,438
- Tax, wage and social debts +€7,448
new in 2025: €7,448
- Short-term financial debts +€2,127
new in 2025: €2,127
- Gross operating margin -€1,148
down €1,148 (-85.1%), from €1,349 to €200
- Depreciation -€519
no longer reported in 2025 (was €519)
- Financial charges -€72
down €72 (-11.2%), from €642 to €570
- Other operating charges +€63
up €63 (+3.1%), from €2,006 to €2,069
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 | €53,427 | €52,551 | -€875 | -1.6% |
| Fixed assets | 21/28 | €37,458 | €37,458 | = | 0.0% |
| Tangible fixed assets | 22/27 | €37,458 | €37,458 | = | 0.0% |
| Land and buildings | 22 | €37,458 | €37,458 | = | 0.0% |
| Current assets | 29/58 | €15,969 | €15,093 | -€875 | -5.5% |
| Amounts receivable within one year | 40/41 | €15,093 | €15,093 | = | 0.0% |
| Other amounts receivable | 41 | €15,093 | €15,093 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €875 | - | -€875 | |
| Total equity and liabilities | 10/49 | €53,427 | €52,551 | -€875 | -1.6% |
| Equity | 10/15 | €17,952 | €8,014 | -€9,939 | -55.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €56,859 | €56,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,499 | -€67,438 | -€9,939 | -17.3% |
| Amounts payable | 17/49 | €35,474 | €44,538 | +€9,063 | +25.5% |
| Amounts payable within one year | 42/48 | €35,474 | €44,538 | +€9,063 | +25.5% |
| Financial debts | 43 | - | €2,127 | +€2,127 | |
| Credit institutions | 430/8 | - | €2,127 | +€2,127 | |
| Trade debts | 44 | €5,567 | €5,122 | -€445 | -8.0% |
| Suppliers | 440/4 | €5,567 | €5,122 | -€445 | -8.0% |
| Taxes, remuneration and social security | 45 | - | €7,448 | +€7,448 | |
| Taxes | 450/3 | - | €7,448 | +€7,448 | |
| Other amounts payable | 47/48 | €29,907 | €29,841 | -€66 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | - | -€519 | |
| Other operating charges | 640/8 | €2,006 | €2,069 | +€63 | +3.1% |
| Gross operating margin | 9900 | €1,349 | €200 | -€1,148 | -85.1% |
| Operating profit (loss) | 9901 | -€1,176 | -€1,869 | -€692 | -58.8% |
| Financial charges | 65/66B | €642 | €570 | -€72 | -11.2% |
| Recurring financial charges | 65 | €642 | €570 | -€72 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,818 | -€2,439 | -€620 | -34.1% |
| Income taxes | 67/77 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€9,318 | -€9,939 | -€620 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,318 | -€9,939 | -€620 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.