ROSHI: 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.
ROSHI
Largest movements
- Stocks and contracts +€13,119
up €13,119 (+90.7%), from €14,469 to €27,588
- Receivables within one year -€3,168
down €3,168 (-81.7%), from €3,878 to €710
- Trade debts +€3,294
up €3,294 (+60.2%), from €5,475 to €8,769
- Profit (loss) carried forward +€3,294
up €3,294 (+21.5%), from -€15,331 to -€12,037
- Other debts +€1,664
up €1,664 (+12.9%), from €12,881 to €14,546
- Tax, wage and social debts +€1,465
up €1,465 (+57.8%), from €2,535 to €4,000
of which Remuneration and social security: +€4,000
- Gross operating margin +€9,567
up €9,567, from -€892 to €8,675
- Financial charges +€911
up €911 (+101.9%), from €895 to €1,806
- Other operating charges +€425
up €425 (+13.5%), from €3,151 to €3,575
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.
Cash bridge derived
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 | €20,560 | €30,277 | +€9,717 | +47.3% |
| Current assets | 29/58 | €20,560 | €30,277 | +€9,717 | +47.3% |
| Stocks and contracts in progress | 3 | €14,469 | €27,588 | +€13,119 | +90.7% |
| Stocks | 30/36 | €14,469 | €27,588 | +€13,119 | +90.7% |
| Amounts receivable within one year | 40/41 | €3,878 | €710 | -€3,168 | -81.7% |
| Other amounts receivable | 41 | €3,878 | €710 | -€3,168 | -81.7% |
| Cash at bank and in hand | 54/58 | €2,213 | €1,978 | -€234 | -10.6% |
| Total equity and liabilities | 10/49 | €20,560 | €30,277 | +€9,717 | +47.3% |
| Equity | 10/15 | -€13,331 | -€10,037 | +€3,294 | +24.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,331 | -€12,037 | +€3,294 | +21.5% |
| Amounts payable | 17/49 | €33,891 | €40,314 | +€6,423 | +19.0% |
| Amounts payable after more than one year | 17 | €13,000 | €13,000 | = | 0.0% |
| Other amounts payable | 178/9 | €13,000 | €13,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,891 | €27,314 | +€6,423 | +30.7% |
| Trade debts | 44 | €5,475 | €8,769 | +€3,294 | +60.2% |
| Suppliers | 440/4 | €5,475 | €8,769 | +€3,294 | +60.2% |
| Taxes, remuneration and social security | 45 | €2,535 | €4,000 | +€1,465 | +57.8% |
| Taxes | 450/3 | €2,535 | - | -€2,535 | |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €12,881 | €14,546 | +€1,664 | +12.9% |
| Other operating charges | 640/8 | €3,151 | €3,575 | +€425 | +13.5% |
| Gross operating margin | 9900 | -€892 | €8,675 | +€9,567 | |
| Operating profit (loss) | 9901 | -€4,042 | €5,100 | +€9,142 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €895 | €1,806 | +€911 | +101.9% |
| Recurring financial charges | 65 | €895 | €1,806 | +€911 | +101.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,937 | €3,294 | +€8,231 | |
| Profit (loss) for the period | 9904 | -€4,937 | €3,294 | +€8,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,937 | €3,294 | +€8,231 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.