ROSEL GROUP: 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.
ROSEL GROUP
Largest movements
- Intangible fixed assets +€14,660
new in 2024: €14,660
- Financial fixed assets +€3,400
new in 2024: €3,400
- Cash +€1,928
up €1,928 (+807%), from €239 to €2,167
mainly Net result for the year (+€12,610) and Other debts (+€12,094)
- Tangible fixed assets +€1,877
up €1,877 (+109%), from €1,725 to €3,602
of which Furniture and vehicles: +€1,985
- Receivables within one year +€1,484
up €1,484 (+12.3%), from €12,069 to €13,553
of which Other amounts receivable: +€4,214
- Profit (loss) carried forward +€12,610
up €12,610, from -€3,975 to €8,636
- Other debts +€12,094
up €12,094 (+227%), from €5,333 to €17,428
- Trade debts -€3,597
down €3,597 (-46.9%), from €7,675 to €4,078
- Tax, wage and social debts +€2,240
new in 2024: €2,240
of which Taxes: +€1,703
- Staff costs +€21,772
new in 2024: €21,772
- Gross operating margin +€21,239
up €21,239 (+144%), from €14,717 to €35,957
- Financial charges -€1,303
down €1,303 (-90.3%), from €1,443 to €140
- Depreciation +€1,261
up €1,261 (+249%), from €507 to €1,769
- Financial income +€490
new in 2024: €490
of which Financial income: +€490
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 | €14,034 | €37,382 | +€23,348 | +166% |
| Fixed assets | 21/28 | €1,725 | €21,662 | +€19,937 | +1,156% |
| Intangible fixed assets | 21 | - | €14,660 | +€14,660 | |
| Tangible fixed assets | 22/27 | €1,725 | €3,602 | +€1,877 | +109% |
| Plant, machinery and equipment | 23 | €967 | €860 | -€107 | -11.1% |
| Furniture and vehicles | 24 | €758 | €2,743 | +€1,985 | +262% |
| Financial fixed assets | 28 | - | €3,400 | +€3,400 | |
| Current assets | 29/58 | €12,308 | €15,720 | +€3,411 | +27.7% |
| Amounts receivable within one year | 40/41 | €12,069 | €13,553 | +€1,484 | +12.3% |
| Trade receivables | 40 | €8,020 | €5,290 | -€2,730 | -34.0% |
| Other amounts receivable | 41 | €4,049 | €8,263 | +€4,214 | +104% |
| Cash at bank and in hand | 54/58 | €239 | €2,167 | +€1,928 | +807% |
| Total equity and liabilities | 10/49 | €14,034 | €37,382 | +€23,348 | +166% |
| Equity | 10/15 | €1,025 | €13,636 | +€12,610 | +1,230% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,975 | €8,636 | +€12,610 | |
| Amounts payable | 17/49 | €13,008 | €23,746 | +€10,738 | +82.5% |
| Amounts payable within one year | 42/48 | €13,008 | €23,746 | +€10,738 | +82.5% |
| Trade debts | 44 | €7,675 | €4,078 | -€3,597 | -46.9% |
| Suppliers | 440/4 | €7,675 | €4,078 | -€3,597 | -46.9% |
| Taxes, remuneration and social security | 45 | - | €2,240 | +€2,240 | |
| Taxes | 450/3 | - | €1,703 | +€1,703 | |
| Remuneration and social security | 454/9 | - | €537 | +€537 | |
| Other amounts payable | 47/48 | €5,333 | €17,428 | +€12,094 | +227% |
| Remuneration, social security and pensions | 62 | - | €21,772 | +€21,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | €1,769 | +€1,261 | +249% |
| Other operating charges | 640/8 | - | €154 | +€154 | |
| Gross operating margin | 9900 | €14,717 | €35,957 | +€21,239 | +144% |
| Operating profit (loss) | 9901 | €14,210 | €12,261 | -€1,949 | -13.7% |
| Financial income | 75/76B | - | €490 | +€490 | |
| Recurring financial income | 75 | - | €490 | +€490 | |
| Non-recurring financial income | 76B | - | €490 | +€490 | |
| Financial charges | 65/66B | €1,443 | €140 | -€1,303 | -90.3% |
| Recurring financial charges | 65 | €1,443 | €140 | -€1,303 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €12,767 | €12,610 | -€156 | -1.2% |
| Profit (loss) for the period | 9904 | €12,767 | €12,610 | -€156 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,767 | €12,610 | -€156 | -1.2% |
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 16 October 2026 via checked.be.