ROSEO: 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.
ROSEO
Largest movements
- Cash +€52,161
up €52,161 (+269.7%), from €19,338 to €71,498
mainly Net result for the year (+€45,824) and Other debts (+€25,000)
- Receivables within one year -€726
down €726 (-48.0%), from €1,513 to €787
of which Trade receivables: -€726
- Other debts +€25,000
new in 2025: €25,000
- Profit (loss) carried forward +€20,824
up €20,824 (+214.1%), from €9,725 to €30,550
- Tax, wage and social debts +€7,245
up €7,245 (+131.1%), from €5,524 to €12,769
of which Taxes: +€7,245
- Trade debts -€1,635
down €1,635 (-52.7%), from €3,101 to €1,466
- Turnover -€68,500
no longer reported in 2025 (was €68,500)
- Purchases and services -€56,932
no longer reported in 2025 (was €56,932)
- Gross operating margin +€44,803
up €44,803 (+340.2%), from €13,168 to €57,971
- Taxes +€9,237
up €9,237 (+369.5%), from €2,500 to €11,737
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 | €20,850 | €72,285 | +€51,435 | +246.7% |
| Current assets | 29/58 | €20,850 | €72,285 | +€51,435 | +246.7% |
| Amounts receivable within one year | 40/41 | €1,513 | €787 | -€726 | -48.0% |
| Trade receivables | 40 | €1,513 | €787 | -€726 | -48.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €19,338 | €71,498 | +€52,161 | +269.7% |
| Total equity and liabilities | 10/49 | €20,850 | €72,285 | +€51,435 | +246.7% |
| Equity | 10/15 | €12,225 | €33,050 | +€20,824 | +170.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,725 | €30,550 | +€20,824 | +214.1% |
| Amounts payable | 17/49 | €8,625 | €39,235 | +€30,610 | +354.9% |
| Amounts payable within one year | 42/48 | €8,625 | €39,235 | +€30,610 | +354.9% |
| Trade debts | 44 | €3,101 | €1,466 | -€1,635 | -52.7% |
| Suppliers | 440/4 | €3,101 | €1,466 | -€1,635 | -52.7% |
| Taxes, remuneration and social security | 45 | €5,524 | €12,769 | +€7,245 | +131.1% |
| Taxes | 450/3 | €5,524 | €12,769 | +€7,245 | +131.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Turnover | 70 | €68,500 | - | -€68,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €56,932 | - | -€56,932 | |
| Gross operating margin | 9900 | €13,168 | €57,971 | +€44,803 | +340.2% |
| Operating profit (loss) | 9901 | €13,168 | €57,971 | +€44,803 | +340.2% |
| Financial income | 75/76B | - | €378 | +€378 | |
| Recurring financial income | 75 | - | €378 | +€378 | |
| Financial charges | 65/66B | €943 | €787 | -€156 | -16.5% |
| Recurring financial charges | 65 | €943 | €787 | -€156 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €12,225 | €57,562 | +€45,336 | +370.8% |
| Income taxes | 67/77 | €2,500 | €11,737 | +€9,237 | +369.5% |
| Profit (loss) for the period | 9904 | €9,725 | €45,824 | +€36,099 | +371.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,725 | €45,824 | +€36,099 | +371.2% |
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 1 October 2026 via checked.be.