ROSETTA 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.
ROSETTA GROUP
Largest movements
- Cash -€2,353
down €2,353 (-15.2%), from €15,532 to €13,178
mainly Contributions, distributions and other (-€4,691) and Tax, wage and social debts (-€2,465)
- Receivables within one year -€532
no longer reported in 2024 (was €532)
- Reserves -€5,110
no longer reported in 2024 (was €5,110)
- Other debts +€4,691
new in 2024: €4,691
- Tax, wage and social debts -€2,465
down €2,465 (-88.5%), from €2,786 to €320
- Gross operating margin -€2,697
down €2,697, from €2,314 to -€383
- Taxes -€248
no longer reported in 2024 (was €248)
- Other operating charges -€64
no longer reported in 2024 (was €64)
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 | €16,063 | €13,178 | -€2,885 | -18.0% |
| Current assets | 29/58 | €16,063 | €13,178 | -€2,885 | -18.0% |
| Amounts receivable within one year | 40/41 | €532 | - | -€532 | |
| Other amounts receivable | 41 | €532 | - | -€532 | |
| Cash at bank and in hand | 54/58 | €15,532 | €13,178 | -€2,353 | -15.2% |
| Total equity and liabilities | 10/49 | €16,063 | €13,178 | -€2,885 | -18.0% |
| Equity | 10/15 | €13,278 | €8,168 | -€5,110 | -38.5% |
| Contributions | 10/11 | €8,168 | €8,168 | = | 0.0% |
| Reserves | 13 | €5,110 | - | -€5,110 | |
| Distributable reserves | 133 | €5,110 | - | -€5,110 | |
| Amounts payable | 17/49 | €2,786 | €5,011 | +€2,225 | +79.9% |
| Amounts payable within one year | 42/48 | €2,786 | €5,011 | +€2,225 | +79.9% |
| Taxes, remuneration and social security | 45 | €2,786 | €320 | -€2,465 | -88.5% |
| Taxes | 450/3 | €2,786 | €320 | -€2,465 | -88.5% |
| Other amounts payable | 47/48 | - | €4,691 | +€4,691 | |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | €2,314 | -€383 | -€2,697 | |
| Operating profit (loss) | 9901 | €2,251 | -€383 | -€2,633 | |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €65 | €55 | -€10 | -15.2% |
| Recurring financial charges | 65 | €65 | €55 | -€10 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €2,186 | -€420 | -€2,605 | |
| Income taxes | 67/77 | €248 | - | -€248 | |
| Profit (loss) for the period | 9904 | €1,937 | -€420 | -€2,357 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,937 | -€420 | -€2,357 |
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 15 October 2026 via checked.be.