ROSHNI: 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.
ROSHNI
Largest movements
- Receivables within one year +€14,211
up €14,211 (+487%), from €2,921 to €17,131
- Stocks and contracts -€10,321
down €10,321 (-37.7%), from €27,388 to €17,067
- Cash +€9,510
new in 2025: €9,510
mainly Stocks and contracts (+€10,321) and Net result for the year (+€9,129)
- Tangible fixed assets +€728
new in 2025: €728
- Reserves +€9,129
up €9,129 (+79.6%), from €11,469 to €20,598
of which Distributable reserves: +€8,001
- Tax, wage and social debts +€5,019
new in 2025: €5,019
- Other operating charges +€6,341
up €6,341 (+258%), from €2,458 to €8,800
- Gross operating margin +€1,406
up €1,406 (+8.4%), from €16,794 to €18,200
- Depreciation +€267
new in 2025: €267
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 | €30,309 | €44,436 | +€14,127 | +46.6% |
| Fixed assets | 21/28 | - | €728 | +€728 | |
| Tangible fixed assets | 22/27 | - | €728 | +€728 | |
| Plant, machinery and equipment | 23 | - | €728 | +€728 | |
| Current assets | 29/58 | €30,309 | €43,708 | +€13,399 | +44.2% |
| Stocks and contracts in progress | 3 | €27,388 | €17,067 | -€10,321 | -37.7% |
| Stocks | 30/36 | €27,388 | €17,067 | -€10,321 | -37.7% |
| Amounts receivable within one year | 40/41 | €2,921 | €17,131 | +€14,211 | +487% |
| Other amounts receivable | 41 | €2,921 | €17,131 | +€14,211 | +487% |
| Cash at bank and in hand | 54/58 | - | €9,510 | +€9,510 | |
| Total equity and liabilities | 10/49 | €30,309 | €44,436 | +€14,127 | +46.6% |
| Equity | 10/15 | €30,069 | €39,198 | +€9,129 | +30.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,469 | €20,598 | +€9,129 | +79.6% |
| Non-distributable reserves | 130/1 | €732 | €1,860 | +€1,128 | +154% |
| Reserves not available under the articles | 1311 | €732 | €1,860 | +€1,128 | +154% |
| Distributable reserves | 133 | €10,736 | €18,738 | +€8,001 | +74.5% |
| Amounts payable | 17/49 | €240 | €5,238 | +€4,998 | +2,079% |
| Amounts payable within one year | 42/48 | €240 | €5,238 | +€4,998 | +2,079% |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | - | €220 | +€220 | |
| Suppliers | 440/4 | - | €220 | +€220 | |
| Taxes, remuneration and social security | 45 | - | €5,019 | +€5,019 | |
| Taxes | 450/3 | - | €5,019 | +€5,019 | |
| Other amounts payable | 47/48 | €219 | - | -€219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €267 | +€267 | |
| Other operating charges | 640/8 | €2,458 | €8,800 | +€6,341 | +258% |
| Gross operating margin | 9900 | €16,794 | €18,200 | +€1,406 | +8.4% |
| Operating profit (loss) | 9901 | €14,335 | €9,133 | -€5,202 | -36.3% |
| Financial income | 75/76B | €3 | €174 | +€171 | +5,677% |
| Recurring financial income | 75 | €3 | €174 | +€171 | +5,677% |
| Financial charges | 65/66B | €22 | €175 | +€153 | +709% |
| Recurring financial charges | 65 | €22 | €175 | +€153 | +709% |
| Profit (loss) for the period before taxes | 9903 | €14,317 | €9,133 | -€5,184 | -36.2% |
| Income taxes | 67/77 | - | €4 | +€4 | |
| Profit (loss) for the period | 9904 | €14,317 | €9,129 | -€5,188 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,317 | €9,129 | -€5,188 | -36.2% |
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 24 October 2026 via checked.be.