Rosie’s: 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.
Rosie’s
Largest movements
- Tangible fixed assets -€5,364
down €5,364 (-95.9%), from €5,595 to €231
- Receivables within one year -€1,195
down €1,195 (-86.8%), from €1,376 to €182
of which Other amounts receivable: -€1,195
- Cash -€481
down €481 (-100%), from €481 to €0
mainly Net result for the year (-€11,234) and Current portion of long-term debt (-€8,666)
- Trade debts +€18,402
up €18,402 (+35.1%), from €52,490 to €70,892
- Profit (loss) carried forward -€11,234
down €11,234 (-15.6%), from -€71,784 to -€83,018
- Current portion of long-term debt -€8,666
down €8,666 (-100%), from €8,666 to €0
- Short-term financial debts -€5,069
down €5,069 (-98.5%), from €5,149 to €79
- Other debts -€472
down €472 (-17.2%), from €2,744 to €2,272
- Gross operating margin -€6,125
down €6,125, from €4,612 to -€1,513
- Depreciation -€1,377
down €1,377 (-20.4%), from €6,741 to €5,364
- Other operating charges +€1,140
up €1,140 (+54.9%), from €2,076 to €3,216
- Financial charges -€205
down €205 (-15.2%), from €1,347 to €1,142
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 | €7,452 | €413 | -€7,039 | -94.5% |
| Fixed assets | 21/28 | €5,595 | €231 | -€5,364 | -95.9% |
| Tangible fixed assets | 22/27 | €5,595 | €231 | -€5,364 | -95.9% |
| Plant, machinery and equipment | 23 | €2,138 | €0 | -€2,138 | -100% |
| Furniture and vehicles | 24 | €928 | €0 | -€928 | -100% |
| Other tangible fixed assets | 26 | €2,530 | €231 | -€2,298 | -90.9% |
| Current assets | 29/58 | €1,857 | €182 | -€1,676 | -90.2% |
| Amounts receivable within one year | 40/41 | €1,376 | €182 | -€1,195 | -86.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,376 | €182 | -€1,195 | -86.8% |
| Cash at bank and in hand | 54/58 | €481 | €0 | -€481 | -100% |
| Total equity and liabilities | 10/49 | €7,452 | €413 | -€7,039 | -94.5% |
| Equity | 10/15 | -€61,784 | -€73,018 | -€11,234 | -18.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,784 | -€83,018 | -€11,234 | -15.6% |
| Amounts payable | 17/49 | €69,236 | €73,431 | +€4,195 | +6.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €69,236 | €73,431 | +€4,195 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €8,666 | €0 | -€8,666 | -100% |
| Financial debts | 43 | €5,149 | €79 | -€5,069 | -98.5% |
| Credit institutions | 430/8 | €5,149 | €79 | -€5,069 | -98.5% |
| Trade debts | 44 | €52,490 | €70,892 | +€18,402 | +35.1% |
| Suppliers | 440/4 | €52,490 | €70,892 | +€18,402 | +35.1% |
| Taxes, remuneration and social security | 45 | €187 | €187 | = | 0.0% |
| Taxes | 450/3 | €187 | €187 | = | 0.0% |
| Other amounts payable | 47/48 | €2,744 | €2,272 | -€472 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,741 | €5,364 | -€1,377 | -20.4% |
| Other operating charges | 640/8 | €2,076 | €3,216 | +€1,140 | +54.9% |
| Gross operating margin | 9900 | €4,612 | -€1,513 | -€6,125 | |
| Operating profit (loss) | 9901 | -€4,204 | -€10,092 | -€5,888 | -140% |
| Financial charges | 65/66B | €1,347 | €1,142 | -€205 | -15.2% |
| Recurring financial charges | 65 | €1,347 | €1,142 | -€205 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,551 | -€11,234 | -€5,683 | -102% |
| Profit (loss) for the period | 9904 | -€5,551 | -€11,234 | -€5,683 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,551 | -€11,234 | -€5,683 | -102% |
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 29 October 2026 via checked.be.