ROSIBAT CONSTRUCT: 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.
ROSIBAT CONSTRUCT
Largest movements
- Receivables within one year -€47,905
down €47,905 (-21.0%), from €227,811 to €179,906
of which Trade receivables: -€57,523
- Trade debts -€46,335
down €46,335 (-21.8%), from €212,071 to €165,736
- Tax, wage and social debts +€4,981
up €4,981 (+59.5%), from €8,366 to €13,347
- Profit (loss) carried forward -€2,954
down €2,954 (-61.7%), from -€4,790 to -€7,744
- Other debts -€2,534
down €2,534 (-30.9%), from €8,188 to €5,654
- Other operating charges -€42,490
down €42,490 (-99.8%), from €42,590 to €100
- Write-downs +€28,290
no longer reported in 2024 (was -€28,290)
- Gross operating margin +€5,987
up €5,987 (+68.2%), from -€8,785 to -€2,798
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.
Derived cash bridge
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 | €228,235 | €181,393 | -€46,842 | -20.5% |
| Current assets | 29/58 | €228,235 | €181,393 | -€46,842 | -20.5% |
| Amounts receivable within one year | 40/41 | €227,811 | €179,906 | -€47,905 | -21.0% |
| Trade receivables | 40 | €222,798 | €165,275 | -€57,523 | -25.8% |
| Other amounts receivable | 41 | €5,013 | €14,631 | +€9,618 | +192% |
| Cash at bank and in hand | 54/58 | €424 | €1,487 | +€1,063 | +251% |
| Total equity and liabilities | 10/49 | €228,235 | €181,393 | -€46,842 | -20.5% |
| Equity | 10/15 | -€390 | -€3,344 | -€2,954 | -757% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,790 | -€7,744 | -€2,954 | -61.7% |
| Amounts payable | 17/49 | €228,625 | €184,737 | -€43,888 | -19.2% |
| Amounts payable within one year | 42/48 | €228,625 | €184,737 | -€43,888 | -19.2% |
| Trade debts | 44 | €212,071 | €165,736 | -€46,335 | -21.8% |
| Suppliers | 440/4 | €212,071 | €165,736 | -€46,335 | -21.8% |
| Taxes, remuneration and social security | 45 | €8,366 | €13,347 | +€4,981 | +59.5% |
| Taxes | 450/3 | €8,366 | €13,347 | +€4,981 | +59.5% |
| Other amounts payable | 47/48 | €8,188 | €5,654 | -€2,534 | -30.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,290 | - | +€28,290 | |
| Other operating charges | 640/8 | €42,590 | €100 | -€42,490 | -99.8% |
| Gross operating margin | 9900 | -€8,785 | -€2,798 | +€5,987 | +68.2% |
| Operating profit (loss) | 9901 | -€23,085 | -€2,898 | +€20,187 | +87.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €60 | €56 | -€4 | -6.7% |
| Recurring financial charges | 65 | €60 | €56 | -€4 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,144 | -€2,954 | +€20,190 | +87.2% |
| Profit (loss) for the period | 9904 | -€23,144 | -€2,954 | +€20,190 | +87.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,144 | -€2,954 | +€20,190 | +87.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.