ROSIER: what changed
What changed
ROSIER
NACE 20.150, Manufacture of chemicals and chemical products
filed annual accounts (NBB)
Net result for the year
-€23.3m
2024 · -€12.5m-€10.9m
Equity
€25.5m
2024 · €48.9m-€23.3m
Cash
€4.1m
2024 · €9.8m-€5.7m
Balance sheet total
€66.8m
2024 · €76.0m-€9.3m
Largest movements
Assets
- Financial fixed assets -€10.9m
down €10.9m (-67.6%), from €16.1m to €5.2m
of which Affiliated companies: -€10.9m
- Cash -€5.7m
down €5.7m (-58.5%), from €9.8m to €4.1m
mainly Net result for the year (-€23.3m) and Current portion of long-term debt (-€10.0m)
- Receivables within one year +€5.5m
up €5.5m (+40.7%), from €13.4m to €18.9m
of which Other amounts receivable: +€3.2m
- Stocks and contracts +€2.2m
up €2.2m (+9.1%), from €24.2m to €26.4m
Equity and liabilities
- Profit (loss) carried forward -€23.3m
down €23.3m (-187%), from -€12.5m to -€35.8m
- Other debts +€16.1m
up €16.1m (+40,779%), from €39,377 to €16.1m
- Current portion of long-term debt -€10.0m
no longer reported in 2025 (was €10.0m)
- Trade debts +€7.7m
up €7.7m (+76.3%), from €10.1m to €17.9m
Income statement
- Financial income -€46.0m
down €46.0m (-97.9%), from €47.0m to €974,906
of which Non-recurring financial income: -€44.5m
- Financial charges -€37.7m
down €37.7m (-70.3%), from €53.6m to €15.9m
of which Non-recurring financial charges: -€36.8m
- Goods and materials +€7.1m
up €7.1m (+10.4%), from €68.3m to €75.4m
of which Change in stocks: decrease (increase): +€4.0m
- Turnover -€4.2m
down €4.2m (-4.8%), from €88.0m to €83.7m
- Staff costs +€1.4m
up €1.4m (+16.5%), from €8.7m to €10.1m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€12.5m
Turnover
-€4.2m
Other operating income
+€273,176
Goods and materials
-€7.1m
Services and other goods
+€878,765
Staff costs
-€1.4m
Depreciation
+€116,408
Write-downs
-€65,872
Provisions
+€77,098
Other operating charges
-€5,576
Other operating items
+€9.0m
Financial income
-€46.0m
Financial charges
+€37.7m
Taxes
-€1,221
Result 2025
-€23.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5.6m
Investment
+€9.5m
Financing
-€9.7m
Cash 2024
€9.8m
From operations (derived)
-€5.6m
Net result for the year
-€23.3m
Depreciation
+€1.7m
Stocks and contracts
-€2.2m
Receivables within one year
-€5.5m
Deferred charges and accrued income
-€105,491
Provisions
-€30,255
Trade debts
+€7.7m
Tax, wage and social debts
+€183,293
Other debts
+€16.1m
Accrued charges and deferred income
-€164,680
Investment (derived)
+€9.5m
Investment in fixed assets (net)
+€9.5m
Financing
-€9.7m
Current portion of long-term debt
-€10.0m
Short-term financial debts
+€309,634
Contributions, distributions and other
-€6,619
Cash 2025
€4.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,028,383 | €66,768,706 | -€9.3m | -12.2% |
| Fixed assets | 21/28 | €28,526,531 | €17,243,898 | -€11.3m | -39.6% |
| Intangible fixed assets | 21 | €219,685 | €418,060 | +€198,375 | +90.3% |
| Tangible fixed assets | 22/27 | €12,235,666 | €11,620,710 | -€614,955 | -5.0% |
| Land and buildings | 22 | €6,177,017 | €6,422,867 | +€245,850 | +4.0% |
| Plant, machinery and equipment | 23 | €4,867,022 | €4,457,434 | -€409,588 | -8.4% |
| Furniture and vehicles | 24 | €197,483 | €197,410 | -€73 | 0.0% |
| Other tangible fixed assets | 26 | €32,146 | €32,146 | = | 0.0% |
| Assets under construction and advance payments | 27 | €961,998 | €510,853 | -€451,145 | -46.9% |
| Financial fixed assets | 28 | €16,071,180 | €5,205,127 | -€10.9m | -67.6% |
| Affiliated companies | 280/1 | €16,060,678 | €5,198,000 | -€10.9m | -67.6% |
| Participating interests | 280 | €16,060,678 | €5,198,000 | -€10.9m | -67.6% |
| Other financial fixed assets | 284/8 | €10,502 | €7,127 | -€3,375 | -32.1% |
| Amounts receivable and cash guarantees | 285/8 | €10,502 | €7,127 | -€3,375 | -32.1% |
| Current assets | 29/58 | €47,501,853 | €49,524,808 | +€2.0m | +4.3% |
| Stocks and contracts in progress | 3 | €24,163,062 | €26,365,345 | +€2.2m | +9.1% |
| Stocks | 30/36 | €24,163,062 | €26,365,345 | +€2.2m | +9.1% |
| Raw materials and consumables | 30/31 | €14,947,237 | €13,132,340 | -€1.8m | -12.1% |
| Finished goods | 33 | €9,123,178 | €13,140,384 | +€4.0m | +44.0% |
| Goods purchased for resale | 34 | €92,647 | €92,621 | -€26 | 0.0% |
| Amounts receivable within one year | 40/41 | €13,415,072 | €18,879,797 | +€5.5m | +40.7% |
| Trade receivables | 40 | €12,050,951 | €14,335,082 | +€2.3m | +19.0% |
| Other amounts receivable | 41 | €1,364,120 | €4,544,715 | +€3.2m | +233% |
| Cash at bank and in hand | 54/58 | €9,835,967 | €4,086,423 | -€5.7m | -58.5% |
| Deferred charges and accrued income | 490/1 | €87,752 | €193,243 | +€105,491 | +120% |
| Total equity and liabilities | 10/49 | €76,028,383 | €66,768,706 | -€9.3m | -12.2% |
| Equity | 10/15 | €48,862,318 | €25,512,349 | -€23.3m | -47.8% |
| Contributions | 10/11 | €49,981,564 | €49,981,564 | = | 0.0% |
| Capital | 10 | €25,000,000 | €25,000,000 | = | 0.0% |
| Issued capital | 100 | €25,000,000 | €25,000,000 | = | 0.0% |
| Contributions outside capital | 11 | €24,981,564 | €24,981,564 | = | 0.0% |
| Share premium | 1100/10 | €24,981,564 | €24,981,564 | = | 0.0% |
| Reserves | 13 | €11,355,773 | €11,355,773 | = | 0.0% |
| Non-distributable reserves | 130/1 | €317,122 | €317,122 | = | 0.0% |
| Legal reserve | 130 | €255,000 | €255,000 | = | 0.0% |
| Other | 1319 | €62,122 | €62,122 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,521,807 | €1,521,807 | = | 0.0% |
| Distributable reserves | 133 | €9,516,844 | €9,516,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,481,638 | -€35,824,988 | -€23.3m | -187% |
| Investment grants | 15 | €6,619 | - | -€6,619 | |
| Provisions and deferred taxes | 16 | €231,557 | €201,302 | -€30,255 | -13.1% |
| Provisions for liabilities and charges | 160/5 | €231,557 | €201,302 | -€30,255 | -13.1% |
| Pensions and similar obligations | 160 | €231,557 | €201,302 | -€30,255 | -13.1% |
| Amounts payable | 17/49 | €26,934,508 | €41,055,055 | +€14.1m | +52.4% |
| Amounts payable after more than one year | 17 | €5,154,924 | €5,154,924 | = | 0.0% |
| Financial debts | 170/4 | €5,154,924 | €5,154,924 | = | 0.0% |
| Other loans | 174 | €5,154,924 | €5,154,924 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,516,541 | €35,801,768 | +€14.3m | +66.4% |
| Current portion of amounts payable after more than one year | 42 | €10,000,000 | - | -€10.0m | |
| Financial debts | 43 | €119,821 | €429,455 | +€309,634 | +258% |
| Other loans | 439 | €119,821 | €429,455 | +€309,634 | +258% |
| Trade debts | 44 | €10,141,026 | €17,876,142 | +€7.7m | +76.3% |
| Suppliers | 440/4 | €10,141,026 | €17,876,142 | +€7.7m | +76.3% |
| Taxes, remuneration and social security | 45 | €1,216,318 | €1,399,610 | +€183,293 | +15.1% |
| Taxes | 450/3 | €253,646 | €287,018 | +€33,373 | +13.2% |
| Remuneration and social security | 454/9 | €962,672 | €1,112,592 | +€149,920 | +15.6% |
| Other amounts payable | 47/48 | €39,377 | €16,096,560 | +€16.1m | +40,779% |
| Accrued charges and deferred income | 492/3 | €263,044 | €98,364 | -€164,680 | -62.6% |
| Operating income | 70/76A | €83,960,484 | €89,113,668 | +€5.2m | +6.1% |
| Turnover | 70 | €87,962,666 | €83,722,329 | -€4.2m | -4.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€5,257,501 | €3,862,843 | +€9.1m | |
| Other operating income | 74 | €1,255,320 | €1,528,496 | +€273,176 | +21.8% |
| Operating charges | 60/66A | €89,804,067 | €97,519,345 | +€7.7m | +8.6% |
| Goods for resale, raw materials and consumables | 60 | €68,282,147 | €75,400,670 | +€7.1m | +10.4% |
| Purchases | 600/8 | €70,109,109 | €73,249,540 | +€3.1m | +4.5% |
| Change in stocks: decrease (increase) | 609 | -€1,826,962 | €2,151,130 | +€4.0m | |
| Services and other goods | 61 | €11,124,310 | €10,245,545 | -€878,765 | -7.9% |
| Remuneration, social security and pensions | 62 | €8,700,443 | €10,137,494 | +€1.4m | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,862,580 | €1,746,172 | -€116,408 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€556,442 | -€490,570 | +€65,872 | +11.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €46,843 | -€30,255 | -€77,098 | |
| Other operating charges | 640/8 | €344,186 | €349,761 | +€5,576 | +1.6% |
| Non-recurring operating charges | 66A | - | €160,528 | +€160,528 | |
| Operating profit (loss) | 9901 | -€5,843,583 | -€8,405,677 | -€2.6m | -43.8% |
| Financial income | 75/76B | €46,960,112 | €974,906 | -€46.0m | -97.9% |
| Recurring financial income | 75 | €2,474,514 | €974,906 | -€1.5m | -60.6% |
| Income from current assets | 751 | €2,422,360 | €928,384 | -€1.5m | -61.7% |
| Other financial income | 752/9 | €52,153 | €46,523 | -€5,631 | -10.8% |
| Non-recurring financial income | 76B | €44,485,598 | - | -€44.5m | |
| Financial charges | 65/66B | €53,594,041 | €15,907,233 | -€37.7m | -70.3% |
| Recurring financial charges | 65 | €2,154,718 | €1,286,970 | -€867,749 | -40.3% |
| Debt charges | 650 | €1,940,416 | €1,097,471 | -€842,945 | -43.4% |
| Other financial charges | 652/9 | €214,303 | €189,499 | -€24,803 | -11.6% |
| Non-recurring financial charges | 66B | €51,439,322 | €14,620,263 | -€36.8m | -71.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,477,512 | -€23,338,003 | -€10.9m | -87.0% |
| Income taxes | 67/77 | €4,126 | €5,347 | +€1,221 | +29.6% |
| Taxes | 670/3 | €4,903 | €12,887 | +€7,984 | +163% |
| Tax adjustments and reversals of tax provisions | 77 | €777 | €7,540 | +€6,763 | +871% |
| Profit (loss) for the period | 9904 | -€12,481,638 | -€23,343,350 | -€10.9m | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,481,638 | -€23,343,350 | -€10.9m | -87.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.