ROSETTETRANS: 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.
ROSETTETRANS
Largest movements
- Tangible fixed assets +€70,887
up €70,887 (+336%), from €21,088 to €91,975
- Cash +€5,054
up €5,054 (+7.4%), from €68,220 to €73,274
mainly Net result for the year (+€41,855) and Debts after one year (+€37,424)
- Receivables within one year -€3,862
down €3,862 (-23.4%), from €16,527 to €12,664
of which Trade receivables: -€5,448
- Profit (loss) carried forward +€41,855
up €41,855 (+84.2%), from -€49,724 to -€7,869
- Debts after one year +€37,424
new in 2025: €37,424
- Current portion of long-term debt -€6,248
down €6,248 (-39.7%), from €15,729 to €9,481
- Gross operating margin +€30,962
up €30,962 (+92.6%), from €33,427 to €64,389
- Depreciation -€17,733
down €17,733 (-47.2%), from €37,566 to €19,834
- Other operating charges +€1,146
up €1,146 (+157%), from €732 to €1,878
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.
Derived cash bridge
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 | €150,423 | €223,833 | +€73,409 | +48.8% |
| Fixed assets | 21/28 | €22,273 | €93,160 | +€70,887 | +318% |
| Tangible fixed assets | 22/27 | €21,088 | €91,975 | +€70,887 | +336% |
| Furniture and vehicles | 24 | €21,088 | €91,975 | +€70,887 | +336% |
| Financial fixed assets | 28 | €1,185 | €1,185 | = | 0.0% |
| Current assets | 29/58 | €128,151 | €130,672 | +€2,522 | +2.0% |
| Amounts receivable within one year | 40/41 | €16,527 | €12,664 | -€3,862 | -23.4% |
| Trade receivables | 40 | €16,527 | €11,079 | -€5,448 | -33.0% |
| Other amounts receivable | 41 | - | €1,585 | +€1,585 | |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,220 | €73,274 | +€5,054 | +7.4% |
| Deferred charges and accrued income | 490/1 | €3,404 | €4,734 | +€1,330 | +39.1% |
| Total equity and liabilities | 10/49 | €150,423 | €223,833 | +€73,409 | +48.8% |
| Equity | 10/15 | €128,669 | €170,524 | +€41,855 | +32.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,793 | €159,793 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,933 | €55,933 | = | 0.0% |
| Distributable reserves | 133 | €102,000 | €102,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,724 | -€7,869 | +€41,855 | +84.2% |
| Amounts payable | 17/49 | €21,754 | €53,308 | +€31,554 | +145% |
| Amounts payable after more than one year | 17 | - | €37,424 | +€37,424 | |
| Financial debts | 170/4 | - | €37,424 | +€37,424 | |
| Amounts payable within one year | 42/48 | €21,754 | €15,884 | -€5,870 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €15,729 | €9,481 | -€6,248 | -39.7% |
| Trade debts | 44 | €3,810 | €3,373 | -€437 | -11.5% |
| Suppliers | 440/4 | €3,810 | €3,373 | -€437 | -11.5% |
| Taxes, remuneration and social security | 45 | €1,763 | €3,030 | +€1,267 | +71.9% |
| Taxes | 450/3 | €1,763 | €3,030 | +€1,267 | +71.9% |
| Other amounts payable | 47/48 | €452 | - | -€452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,566 | €19,834 | -€17,733 | -47.2% |
| Other operating charges | 640/8 | €732 | €1,878 | +€1,146 | +157% |
| Gross operating margin | 9900 | €33,427 | €64,389 | +€30,962 | +92.6% |
| Operating profit (loss) | 9901 | -€4,872 | €42,677 | +€47,549 | |
| Financial income | 75/76B | €240 | €365 | +€125 | +52.1% |
| Recurring financial income | 75 | €240 | €365 | +€125 | +52.1% |
| Financial charges | 65/66B | €530 | €915 | +€386 | +72.8% |
| Recurring financial charges | 65 | €530 | €915 | +€386 | +72.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,162 | €42,127 | +€47,288 | |
| Income taxes | 67/77 | €232 | €271 | +€40 | +17.3% |
| Profit (loss) for the period | 9904 | -€5,393 | €41,855 | +€47,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,393 | €41,855 | +€47,248 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.