ROSFA: 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.
ROSFA
Largest movements
- Cash -€388
down €388 (-21.7%), from €1,786 to €1,398
mainly Net result for the year (-€698)
- Tangible fixed assets -€310
down €310 (-33.3%), from €931 to €621
- Profit (loss) carried forward -€698
down €698 (-4.9%), from -€14,344 to -€15,042
- Turnover -€1,063
down €1,063 (-4.7%), from €22,849 to €21,786
- Gross operating margin -€1,057
down €1,057, from €682 to -€375
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,716 | €2,018 | -€698 | -25.7% |
| Fixed assets | 21/28 | €931 | €621 | -€310 | -33.3% |
| Tangible fixed assets | 22/27 | €931 | €621 | -€310 | -33.3% |
| Furniture and vehicles | 24 | €931 | €621 | -€310 | -33.3% |
| Current assets | 29/58 | €1,786 | €1,398 | -€388 | -21.7% |
| Cash at bank and in hand | 54/58 | €1,786 | €1,398 | -€388 | -21.7% |
| Total equity and liabilities | 10/49 | €2,716 | €2,018 | -€698 | -25.7% |
| Equity | 10/15 | €2,716 | €2,018 | -€698 | -25.7% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Contributions outside capital | 11 | €15,200 | - | -€15,200 | |
| Other | 1109/19 | €15,200 | - | -€15,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€14,344 | -€15,042 | -€698 | -4.9% |
| Turnover | 70 | €22,849 | €21,786 | -€1,063 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,167 | €22,161 | -€6 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €310 | -€205 | -39.8% |
| Gross operating margin | 9900 | €682 | -€375 | -€1,057 | |
| Operating profit (loss) | 9901 | €167 | -€685 | -€852 | |
| Financial charges | 65/66B | €183 | €13 | -€170 | -92.9% |
| Recurring financial charges | 65 | €183 | €13 | -€170 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | -€16 | -€698 | -€682 | -4,236% |
| Profit (loss) for the period | 9904 | -€16 | -€698 | -€682 | -4,236% |
| Profit (loss) for the period to be appropriated | 9905 | -€16 | -€698 | -€682 | -4,236% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.