ROSELLE: 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.
ROSELLE
Largest movements
- Deferred charges and accrued income +€168,264
up €168,264 (+2620.0%), from €6,422 to €174,686
- Cash +€67,023
up €67,023 (+42.9%), from €156,229 to €223,252
mainly Net result for the year (+€189,845) and Other debts (+€167,668)
- Receivables within one year -€6,120
down €6,120 (-100.0%), from €6,120 to €0
of which Other amounts receivable: -€6,120
- Other debts +€167,668
new in 2025: €167,668
- Tax, wage and social debts +€58,082
up €58,082 (+152.1%), from €38,179 to €96,261
- Gross operating margin +€138,093
up €138,093 (+111.8%), from €123,524 to €261,617
- Taxes +€29,605
up €29,605 (+77.5%), from €38,179 to €67,784
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 | €204,959 | €432,932 | +€227,973 | +111.2% |
| Fixed assets | 21/28 | €1,938 | €744 | -€1,194 | -61.6% |
| Tangible fixed assets | 22/27 | €1,938 | €744 | -€1,194 | -61.6% |
| Plant, machinery and equipment | 23 | €1,469 | €630 | -€838 | -57.1% |
| Furniture and vehicles | 24 | €470 | €113 | -€356 | -75.9% |
| Current assets | 29/58 | €203,021 | €432,188 | +€229,168 | +112.9% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,120 | €0 | -€6,120 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,120 | €0 | -€6,120 | -100.0% |
| Current investments | 50/53 | €4,250 | €4,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €156,229 | €223,252 | +€67,023 | +42.9% |
| Deferred charges and accrued income | 490/1 | €6,422 | €174,686 | +€168,264 | +2620.0% |
| Total equity and liabilities | 10/49 | €204,959 | €432,932 | +€227,973 | +111.2% |
| Equity | 10/15 | €155,540 | €155,540 | = | 0.0% |
| Reserves | 13 | €155,540 | €155,540 | = | 0.0% |
| Distributable reserves | 133 | €155,540 | €155,540 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €49,419 | €277,392 | +€227,973 | +461.3% |
| Amounts payable within one year | 42/48 | €49,419 | €277,392 | +€227,973 | +461.3% |
| Financial debts | 43 | €2 | €2 | = | 0.0% |
| Credit institutions | 430/8 | €2 | €2 | = | 0.0% |
| Trade debts | 44 | €11,238 | €13,461 | +€2,223 | +19.8% |
| Suppliers | 440/4 | €11,238 | €13,461 | +€2,223 | +19.8% |
| Taxes, remuneration and social security | 45 | €38,179 | €96,261 | +€58,082 | +152.1% |
| Taxes | 450/3 | €38,179 | €96,261 | +€58,082 | +152.1% |
| Other amounts payable | 47/48 | - | €167,668 | +€167,668 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,197 | €1,194 | -€2 | -0.2% |
| Other operating charges | 640/8 | €1,534 | €2,810 | +€1,276 | +83.1% |
| Gross operating margin | 9900 | €123,524 | €261,617 | +€138,093 | +111.8% |
| Operating profit (loss) | 9901 | €120,793 | €257,613 | +€136,820 | +113.3% |
| Financial income | 75/76B | €850 | €849 | -€1 | -0.1% |
| Recurring financial income | 75 | €850 | €849 | -€1 | -0.1% |
| Financial charges | 65/66B | €2,236 | €833 | -€1,403 | -62.8% |
| Recurring financial charges | 65 | €2,236 | €833 | -€1,403 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €119,407 | €257,629 | +€138,222 | +115.8% |
| Income taxes | 67/77 | €38,179 | €67,784 | +€29,605 | +77.5% |
| Profit (loss) for the period | 9904 | €81,228 | €189,845 | +€108,617 | +133.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,228 | €189,845 | +€108,617 | +133.7% |
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 12 October 2026 via checked.be.