ROSHIER: 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.
ROSHIER
Largest movements
- Receivables within one year +€1.8m
up €1.8m (+211.1%), from €839,081 to €2.6m
of which Trade receivables: +€1.8m
- Receivables after one year +€763,354
up €763,354 (+76.6%), from €996,981 to €1.8m
- Cash -€514,122
down €514,122 (-38.1%), from €1.3m to €834,817
mainly Net result for the year (-€2.0m) and Receivables within one year (-€1.8m)
- Stocks and contracts +€296,777
up €296,777 (+4530.9%), from €6,550 to €303,327
- Deferred charges and accrued income +€89,637
up €89,637 (+105.5%), from €84,970 to €174,607
- Profit (loss) carried forward -€2.0m
down €2.0m (-200.6%), from -€1.0m to -€3.0m
- Trade debts +€1.7m
up €1.7m (+283.3%), from €591,187 to €2.3m
of which Suppliers: +€1.7m
- Advances received +€990,708
new in 2024: €990,708
- Tax, wage and social debts +€976,245
up €976,245 (+526.6%), from €185,397 to €1.2m
of which Remuneration and social security: +€535,713
- Debts after one year +€498,713
up €498,713 (+18.3%), from €2.7m to €3.2m
- Staff costs +€3.9m
up €3.9m (+519.0%), from €749,032 to €4.6m
- Gross operating margin +€1.5m
up €1.5m (+83.2%), from €1.8m to €3.2m
- Taxes +€285,499
up €285,499 (+40449.3%), from €706 to €286,205
- Financial charges +€233,113
up €233,113 (+220.6%), from €105,689 to €338,802
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 | €3,313,624 | €5,700,810 | +€2.4m | +72.0% |
| Fixed assets | 21/28 | €37,103 | €17,458 | -€19,645 | -52.9% |
| Tangible fixed assets | 22/27 | €5,778 | €2,218 | -€3,560 | -61.6% |
| Furniture and vehicles | 24 | €5,778 | €2,218 | -€3,560 | -61.6% |
| Financial fixed assets | 28 | €31,325 | €15,240 | -€16,085 | -51.3% |
| Current assets | 29/58 | €3,276,521 | €5,683,352 | +€2.4m | +73.5% |
| Amounts receivable after more than one year | 29 | €996,981 | €1,760,335 | +€763,354 | +76.6% |
| Other amounts receivable | 291 | €996,981 | €1,760,335 | +€763,354 | +76.6% |
| Stocks and contracts in progress | 3 | €6,550 | €303,327 | +€296,777 | +4530.9% |
| Stocks | 30/36 | €6,550 | €303,327 | +€296,777 | +4530.9% |
| Amounts receivable within one year | 40/41 | €839,081 | €2,610,266 | +€1.8m | +211.1% |
| Trade receivables | 40 | €789,856 | €2,594,819 | +€1.8m | +228.5% |
| Other amounts receivable | 41 | €49,226 | €15,447 | -€33,779 | -68.6% |
| Cash at bank and in hand | 54/58 | €1,348,939 | €834,817 | -€514,122 | -38.1% |
| Deferred charges and accrued income | 490/1 | €84,970 | €174,607 | +€89,637 | +105.5% |
| Total equity and liabilities | 10/49 | €3,313,624 | €5,700,810 | +€2.4m | +72.0% |
| Equity | 10/15 | -€1,002,143 | -€3,014,766 | -€2.0m | -200.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,003,143 | -€3,015,766 | -€2.0m | -200.6% |
| Amounts payable | 17/49 | €4,315,768 | €8,715,576 | +€4.4m | +101.9% |
| Amounts payable after more than one year | 17 | €2,723,890 | €3,222,603 | +€498,713 | +18.3% |
| Financial debts | 170/4 | €2,723,890 | €3,222,603 | +€498,713 | +18.3% |
| Amounts payable within one year | 42/48 | €983,817 | €4,423,441 | +€3.4m | +349.6% |
| Trade debts | 44 | €591,187 | €2,266,105 | +€1.7m | +283.3% |
| Suppliers | 440/4 | €90,155 | €1,765,072 | +€1.7m | +1857.8% |
| Bills of exchange payable | 441 | €501,032 | €501,032 | = | 0.0% |
| Advances received on contracts in progress | 46 | - | €990,708 | +€990,708 | |
| Taxes, remuneration and social security | 45 | €185,397 | €1,161,642 | +€976,245 | +526.6% |
| Taxes | 450/3 | €46,553 | €487,085 | +€440,532 | +946.3% |
| Remuneration and social security | 454/9 | €138,845 | €674,558 | +€535,713 | +385.8% |
| Other amounts payable | 47/48 | €207,233 | €4,986 | -€202,247 | -97.6% |
| Accrued charges and deferred income | 492/3 | €608,061 | €1,069,532 | +€461,471 | +75.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €749,032 | €4,636,586 | +€3.9m | +519.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,580 | €3,560 | -€2,019 | -36.2% |
| Other operating charges | 640/8 | €1,517 | €15,267 | +€13,750 | +906.4% |
| Non-recurring operating charges | 66A | - | €353 | +€353 | |
| Gross operating margin | 9900 | €1,763,313 | €3,230,401 | +€1.5m | +83.2% |
| Operating profit (loss) | 9901 | €1,007,184 | -€1,425,364 | -€2.4m | |
| Financial income | 75/76B | €34,144 | €37,749 | +€3,604 | +10.6% |
| Recurring financial income | 75 | €34,144 | €37,749 | +€3,604 | +10.6% |
| Financial charges | 65/66B | €105,689 | €338,802 | +€233,113 | +220.6% |
| Recurring financial charges | 65 | €105,689 | €338,802 | +€233,113 | +220.6% |
| Profit (loss) for the period before taxes | 9903 | €935,639 | -€1,726,418 | -€2.7m | |
| Income taxes | 67/77 | €706 | €286,205 | +€285,499 | +40449.3% |
| Profit (loss) for the period | 9904 | €934,933 | -€2,012,623 | -€2.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €934,933 | -€2,012,623 | -€2.9m |
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 4 October 2026 via checked.be.