ROSIER 41: 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.
ROSIER 41
Largest movements
- Cash +€13,451
up €13,451 (+9.3%), from €144,276 to €157,728
mainly Net result for the year (+€10,595) and Tax, wage and social debts (+€6,475)
- Receivables within one year +€8,415
up €8,415 (+50.9%), from €16,549 to €24,963
of which Other amounts receivable: +€7,953
- Financial fixed assets -€3,000
down €3,000 (-100%), from €3,000 to €0
- Reserves +€10,595
up €10,595 (+13.0%), from €81,791 to €92,386
- Tax, wage and social debts +€6,475
up €6,475 (+59.5%), from €10,880 to €17,355
of which Remuneration and social security: +€4,864
- Trade debts +€2,339
up €2,339 (+6.7%), from €34,658 to €36,997
- Staff costs +€5,872
up €5,872 (+5.7%), from €102,379 to €108,251
- Gross operating margin +€5,522
up €5,522 (+4.6%), from €120,870 to €126,392
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 | €164,230 | €183,495 | +€19,265 | +11.7% |
| Fixed assets | 21/28 | €3,000 | €0 | -€3,000 | -100% |
| Financial fixed assets | 28 | €3,000 | €0 | -€3,000 | -100% |
| Current assets | 29/58 | €161,230 | €183,495 | +€22,265 | +13.8% |
| Amounts receivable within one year | 40/41 | €16,549 | €24,963 | +€8,415 | +50.9% |
| Trade receivables | 40 | €0 | €462 | +€462 | +121,474% |
| Other amounts receivable | 41 | €16,548 | €24,502 | +€7,953 | +48.1% |
| Cash at bank and in hand | 54/58 | €144,276 | €157,728 | +€13,451 | +9.3% |
| Deferred charges and accrued income | 490/1 | €405 | €804 | +€398 | +98.3% |
| Total equity and liabilities | 10/49 | €164,230 | €183,495 | +€19,265 | +11.7% |
| Equity | 10/15 | €109,464 | €120,059 | +€10,595 | +9.7% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €81,791 | €92,386 | +€10,595 | +13.0% |
| Distributable reserves | 133 | €81,791 | €92,386 | +€10,595 | +13.0% |
| Profit (loss) carried forward | 14 | €9,673 | €9,673 | = | 0.0% |
| Amounts payable | 17/49 | €54,767 | €63,436 | +€8,669 | +15.8% |
| Amounts payable within one year | 42/48 | €54,767 | €63,436 | +€8,669 | +15.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €34,658 | €36,997 | +€2,339 | +6.7% |
| Suppliers | 440/4 | €34,658 | €36,997 | +€2,339 | +6.7% |
| Taxes, remuneration and social security | 45 | €10,880 | €17,355 | +€6,475 | +59.5% |
| Taxes | 450/3 | €2,745 | €4,355 | +€1,611 | +58.7% |
| Remuneration and social security | 454/9 | €8,136 | €13,000 | +€4,864 | +59.8% |
| Other amounts payable | 47/48 | €9,228 | €9,084 | -€144 | -1.6% |
| Remuneration, social security and pensions | 62 | €102,379 | €108,251 | +€5,872 | +5.7% |
| Other operating charges | 640/8 | €1,349 | €1,378 | +€29 | +2.2% |
| Gross operating margin | 9900 | €120,870 | €126,392 | +€5,522 | +4.6% |
| Operating profit (loss) | 9901 | €17,142 | €16,763 | -€379 | -2.2% |
| Financial income | 75/76B | €1 | €10 | +€9 | +1,225% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1,225% |
| Financial charges | 65/66B | €207 | €535 | +€328 | +159% |
| Recurring financial charges | 65 | €207 | €535 | +€328 | +159% |
| Profit (loss) for the period before taxes | 9903 | €16,936 | €16,239 | -€697 | -4.1% |
| Income taxes | 67/77 | €5,974 | €5,644 | -€331 | -5.5% |
| Profit (loss) for the period | 9904 | €10,962 | €10,595 | -€367 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,962 | €10,595 | -€367 | -3.3% |
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 17 October 2026 via checked.be.