ROSETTE PATRY: 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.
ROSETTE PATRY
Largest movements
- Cash +€26,473
up €26,473 (+237.5%), from €11,148 to €37,622
mainly Net result for the year (+€19,504) and Receivables within one year (+€8,000)
- Receivables within one year -€8,000
down €8,000 (-25.0%), from €31,971 to €23,971
of which Trade receivables: -€17,921
- Tangible fixed assets -€1,241
down €1,241 (-21.8%), from €5,690 to €4,449
- Reserves +€19,504
up €19,504 (+52.3%), from €37,282 to €56,786
- Trade debts -€1,986
down €1,986 (-97.4%), from €2,039 to €53
- Taxes +€1,143
up €1,143 (+12.5%), from €9,177 to €10,320
- Depreciation +€724
up €724 (+140.0%), from €517 to €1,241
- Other operating charges +€691
up €691 (+45.0%), from €1,534 to €2,225
- Gross operating margin -€615
down €615 (-1.8%), from €34,260 to €33,645
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 | €50,948 | €68,293 | +€17,346 | +34.0% |
| Fixed assets | 21/28 | €5,690 | €4,449 | -€1,241 | -21.8% |
| Tangible fixed assets | 22/27 | €5,690 | €4,449 | -€1,241 | -21.8% |
| Furniture and vehicles | 24 | €5,690 | €4,449 | -€1,241 | -21.8% |
| Current assets | 29/58 | €45,258 | €63,845 | +€18,587 | +41.1% |
| Amounts receivable within one year | 40/41 | €31,971 | €23,971 | -€8,000 | -25.0% |
| Trade receivables | 40 | €28,658 | €10,737 | -€17,921 | -62.5% |
| Other amounts receivable | 41 | €3,313 | €13,235 | +€9,921 | +299.4% |
| Cash at bank and in hand | 54/58 | €11,148 | €37,622 | +€26,473 | +237.5% |
| Deferred charges and accrued income | 490/1 | €2,138 | €2,252 | +€113 | +5.3% |
| Total equity and liabilities | 10/49 | €50,948 | €68,293 | +€17,346 | +34.0% |
| Equity | 10/15 | €45,342 | €64,846 | +€19,504 | +43.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €37,282 | €56,786 | +€19,504 | +52.3% |
| Distributable reserves | 133 | €37,282 | €56,786 | +€19,504 | +52.3% |
| Amounts payable | 17/49 | €5,606 | €3,448 | -€2,158 | -38.5% |
| Amounts payable within one year | 42/48 | €5,606 | €3,448 | -€2,158 | -38.5% |
| Trade debts | 44 | €2,039 | €53 | -€1,986 | -97.4% |
| Suppliers | 440/4 | €2,039 | €53 | -€1,986 | -97.4% |
| Taxes, remuneration and social security | 45 | €3,567 | €3,394 | -€173 | -4.8% |
| Taxes | 450/3 | €3,567 | €3,394 | -€173 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €517 | €1,241 | +€724 | +140.0% |
| Other operating charges | 640/8 | €1,534 | €2,225 | +€691 | +45.0% |
| Gross operating margin | 9900 | €34,260 | €33,645 | -€615 | -1.8% |
| Operating profit (loss) | 9901 | €32,209 | €30,178 | -€2,030 | -6.3% |
| Financial income | 75/76B | €25 | €0 | -€25 | -100.0% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100.0% |
| Financial charges | 65/66B | €389 | €355 | -€34 | -8.8% |
| Recurring financial charges | 65 | €389 | €355 | -€34 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €31,844 | €29,824 | -€2,021 | -6.3% |
| Income taxes | 67/77 | €9,177 | €10,320 | +€1,143 | +12.5% |
| Profit (loss) for the period | 9904 | €22,668 | €19,504 | -€3,164 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,668 | €19,504 | -€3,164 | -14.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.