ROSELY: 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.
ROSELY
Largest movements
- Tangible fixed assets -€75,638
down €75,638 (-21.8%), from €346,961 to €271,323
of which Leasing and similar rights: -€286,233
- Cash -€74,990
down €74,990 (-51.9%), from €144,386 to €69,396
mainly Net result for the year (-€115,411) and Other debts (-€48,608)
- Receivables within one year +€9,522
up €9,522 (+20.9%), from €45,592 to €55,114
of which Other amounts receivable: +€9,401
- Reserves -€111,611
down €111,611 (-77.5%), from €144,107 to €32,496
of which Distributable reserves: -€115,411
- Other debts -€48,608
down €48,608 (-20.8%), from €234,105 to €185,497
- Contributions +€31,800
up €31,800 (+36.3%), from €87,600 to €119,400
- Tax, wage and social debts -€19,779
down €19,779 (-95.7%), from €20,672 to €893
- Trade debts +€8,077
up €8,077 (+17.1%), from €47,303 to €55,380
- Gross operating margin -€22,832
down €22,832 (-431.2%), from -€5,295 to -€28,127
- Financial income -€4,650
down €4,650 (-81.0%), from €5,743 to €1,093
- Taxes +€4,633
up €4,633, from €0 to €4,633
- Depreciation +€3,486
up €3,486 (+4.8%), from €72,152 to €75,638
- Other operating charges -€758
down €758 (-9.2%), from €8,266 to €7,508
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 | €536,939 | €395,833 | -€141,106 | -26.3% |
| Fixed assets | 21/28 | €346,961 | €271,323 | -€75,638 | -21.8% |
| Tangible fixed assets | 22/27 | €346,961 | €271,323 | -€75,638 | -21.8% |
| Land and buildings | 22 | €58,020 | €1,818 | -€56,202 | -96.9% |
| Plant, machinery and equipment | 23 | €1,179 | €4,049 | +€2,870 | +243.4% |
| Furniture and vehicles | 24 | €1,529 | €26,545 | +€25,016 | +1635.7% |
| Leasing and similar rights | 25 | €286,233 | €0 | -€286,233 | -100.0% |
| Other tangible fixed assets | 26 | - | €238,910 | +€238,910 | |
| Current assets | 29/58 | €189,978 | €124,510 | -€65,468 | -34.5% |
| Amounts receivable within one year | 40/41 | €45,592 | €55,114 | +€9,522 | +20.9% |
| Trade receivables | 40 | €33,094 | €33,215 | +€121 | +0.4% |
| Other amounts receivable | 41 | €12,498 | €21,899 | +€9,401 | +75.2% |
| Cash at bank and in hand | 54/58 | €144,386 | €69,396 | -€74,990 | -51.9% |
| Total equity and liabilities | 10/49 | €536,939 | €395,833 | -€141,106 | -26.3% |
| Equity | 10/15 | €231,707 | €151,510 | -€80,198 | -34.6% |
| Contributions | 10/11 | €87,600 | €119,400 | +€31,800 | +36.3% |
| Reserves | 13 | €144,107 | €32,496 | -€111,611 | -77.5% |
| Non-distributable reserves | 130/1 | €2,382 | €6,182 | +€3,800 | +159.5% |
| Reserves not available under the articles | 1311 | €2,382 | €6,182 | +€3,800 | +159.5% |
| Distributable reserves | 133 | €141,725 | €26,314 | -€115,411 | -81.4% |
| Profit (loss) carried forward | 14 | - | -€386 | -€386 | |
| Amounts payable | 17/49 | €305,232 | €244,323 | -€60,909 | -20.0% |
| Amounts payable after more than one year | 17 | €2,553 | €2,553 | = | 0.0% |
| Other amounts payable | 178/9 | €2,553 | €2,553 | = | 0.0% |
| Amounts payable within one year | 42/48 | €302,679 | €241,770 | -€60,909 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €599 | €0 | -€599 | -100.0% |
| Trade debts | 44 | €47,303 | €55,380 | +€8,077 | +17.1% |
| Suppliers | 440/4 | €47,303 | €55,380 | +€8,077 | +17.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,672 | €893 | -€19,779 | -95.7% |
| Taxes | 450/3 | €20,672 | €893 | -€19,779 | -95.7% |
| Other amounts payable | 47/48 | €234,105 | €185,497 | -€48,608 | -20.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,152 | €75,638 | +€3,486 | +4.8% |
| Other operating charges | 640/8 | €8,266 | €7,508 | -€758 | -9.2% |
| Gross operating margin | 9900 | -€5,295 | -€28,127 | -€22,832 | -431.2% |
| Operating profit (loss) | 9901 | -€85,713 | -€111,273 | -€25,560 | -29.8% |
| Financial income | 75/76B | €5,743 | €1,093 | -€4,650 | -81.0% |
| Recurring financial income | 75 | €5,743 | €1,093 | -€4,650 | -81.0% |
| Financial charges | 65/66B | €1,242 | €598 | -€645 | -51.9% |
| Recurring financial charges | 65 | €1,242 | €598 | -€645 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | -€81,212 | -€110,778 | -€29,566 | -36.4% |
| Income taxes | 67/77 | €0 | €4,633 | +€4,633 | |
| Profit (loss) for the period | 9904 | -€81,212 | -€115,411 | -€34,199 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,212 | -€115,411 | -€34,199 | -42.1% |
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.