ROSETA DESIGN: 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.
ROSETA DESIGN
Largest movements
- Receivables within one year +€47,369
up €47,369 (+305.9%), from €15,486 to €62,855
of which Trade receivables: +€38,829
- Trade debts +€38,243
up €38,243 (+1249.8%), from €3,060 to €41,303
- Profit (loss) carried forward +€9,962
up €9,962 (+69.8%), from €14,277 to €24,238
- Debts after one year -€4,422
down €4,422 (-66.9%), from €6,611 to €2,189
- Tax, wage and social debts +€1,930
up €1,930 (+18.0%), from €10,722 to €12,652
- Accrued charges and deferred income +€880
new in 2025: €880
- Gross operating margin -€3,127
down €3,127 (-16.5%), from €18,924 to €15,797
- Depreciation +€774
up €774 (+116.2%), from €666 to €1,440
- Financial income +€695
up €695 (+257.6%), from €270 to €964
- Taxes -€298
down €298 (-9.4%), from €3,173 to €2,875
- Financial charges -€193
down €193 (-7.4%), from €2,609 to €2,416
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 | €40,657 | €87,266 | +€46,609 | +114.6% |
| Fixed assets | 21/28 | €8,137 | €7,327 | -€810 | -10.0% |
| Intangible fixed assets | 21 | €6,125 | €6,077 | -€48 | -0.8% |
| Tangible fixed assets | 22/27 | €2,012 | €1,250 | -€762 | -37.9% |
| Furniture and vehicles | 24 | €2,012 | €1,250 | -€762 | -37.9% |
| Current assets | 29/58 | €32,520 | €79,939 | +€47,419 | +145.8% |
| Stocks and contracts in progress | 3 | €14,949 | €15,219 | +€270 | +1.8% |
| Stocks | 30/36 | €14,949 | €15,219 | +€270 | +1.8% |
| Amounts receivable within one year | 40/41 | €15,486 | €62,855 | +€47,369 | +305.9% |
| Trade receivables | 40 | €1,441 | €40,270 | +€38,829 | +2694.6% |
| Other amounts receivable | 41 | €14,045 | €22,585 | +€8,540 | +60.8% |
| Cash at bank and in hand | 54/58 | €1,711 | €1,467 | -€245 | -14.3% |
| Deferred charges and accrued income | 490/1 | €374 | €398 | +€24 | +6.5% |
| Total equity and liabilities | 10/49 | €40,657 | €87,266 | +€46,609 | +114.6% |
| Equity | 10/15 | €14,527 | €24,488 | +€9,962 | +68.6% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,277 | €24,238 | +€9,962 | +69.8% |
| Amounts payable | 17/49 | €26,130 | €62,777 | +€36,647 | +140.2% |
| Amounts payable after more than one year | 17 | €6,611 | €2,189 | -€4,422 | -66.9% |
| Financial debts | 170/4 | €6,611 | €2,189 | -€4,422 | -66.9% |
| Amounts payable within one year | 42/48 | €19,519 | €59,708 | +€40,189 | +205.9% |
| Current portion of amounts payable after more than one year | 42 | €3,568 | €3,595 | +€27 | +0.8% |
| Financial debts | 43 | €2,169 | €2,159 | -€10 | -0.5% |
| Credit institutions | 430/8 | €2,169 | €2,159 | -€10 | -0.5% |
| Trade debts | 44 | €3,060 | €41,303 | +€38,243 | +1249.8% |
| Suppliers | 440/4 | €3,060 | €41,303 | +€38,243 | +1249.8% |
| Taxes, remuneration and social security | 45 | €10,722 | €12,652 | +€1,930 | +18.0% |
| Taxes | 450/3 | €10,722 | €12,652 | +€1,930 | +18.0% |
| Accrued charges and deferred income | 492/3 | - | €880 | +€880 | |
| Remuneration, social security and pensions | 62 | €69 | - | -€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €1,440 | +€774 | +116.2% |
| Other operating charges | 640/8 | - | €69 | +€69 | |
| Gross operating margin | 9900 | €18,924 | €15,797 | -€3,127 | -16.5% |
| Operating profit (loss) | 9901 | €18,189 | €14,288 | -€3,901 | -21.4% |
| Financial income | 75/76B | €270 | €964 | +€695 | +257.6% |
| Recurring financial income | 75 | €270 | €964 | +€695 | +257.6% |
| Financial charges | 65/66B | €2,609 | €2,416 | -€193 | -7.4% |
| Recurring financial charges | 65 | €2,609 | €2,416 | -€193 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €15,850 | €12,837 | -€3,013 | -19.0% |
| Income taxes | 67/77 | €3,173 | €2,875 | -€298 | -9.4% |
| Profit (loss) for the period | 9904 | €12,677 | €9,962 | -€2,715 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,677 | €9,962 | -€2,715 | -21.4% |
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 6 October 2026 via checked.be.