Rosier & Co: 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 & Co
Largest movements
- Current investments +€40,825
up €40,825 (+52.0%), from €78,445 to €119,270
- Cash +€25,243
up €25,243 (+26.7%), from €94,716 to €119,959
mainly Net result for the year (+€48,082) and Contributions, distributions and other (+€10,000)
- Tangible fixed assets -€9,002
down €9,002 (-22.6%), from €39,759 to €30,757
- Receivables within one year -€8,181
down €8,181 (-29.6%), from €27,622 to €19,441
of which Other amounts receivable: -€8,181
- Reserves +€45,000
up €45,000 (+51.5%), from €87,391 to €132,391
- Profit (loss) carried forward +€13,082
up €13,082 (+12.1%), from €108,226 to €121,309
- Tax, wage and social debts -€7,390
down €7,390 (-43.9%), from €16,822 to €9,432
of which Taxes: -€12,097
- Taxes +€6,233
up €6,233 (+38.8%), from €16,071 to €22,304
- Depreciation +€3,752
up €3,752 (+71.5%), from €5,250 to €9,002
- Gross operating margin +€1,773
up €1,773 (+2.3%), from €77,602 to €79,374
- Other operating charges -€1,754
down €1,754 (-73.2%), from €2,395 to €641
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 | €241,667 | €290,551 | +€48,885 | +20.2% |
| Fixed assets | 21/28 | €40,884 | €31,882 | -€9,002 | -22.0% |
| Tangible fixed assets | 22/27 | €39,759 | €30,757 | -€9,002 | -22.6% |
| Furniture and vehicles | 24 | €39,759 | €30,757 | -€9,002 | -22.6% |
| Financial fixed assets | 28 | €1,125 | €1,125 | = | 0.0% |
| Current assets | 29/58 | €200,783 | €258,670 | +€57,887 | +28.8% |
| Amounts receivable within one year | 40/41 | €27,622 | €19,441 | -€8,181 | -29.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €27,622 | €19,441 | -€8,181 | -29.6% |
| Current investments | 50/53 | €78,445 | €119,270 | +€40,825 | +52.0% |
| Cash at bank and in hand | 54/58 | €94,716 | €119,959 | +€25,243 | +26.7% |
| Total equity and liabilities | 10/49 | €241,667 | €290,551 | +€48,885 | +20.2% |
| Equity | 10/15 | €203,037 | €261,119 | +€58,082 | +28.6% |
| Contributions | 10/11 | €7,420 | €7,420 | = | 0.0% |
| Reserves | 13 | €87,391 | €132,391 | +€45,000 | +51.5% |
| Distributable reserves | 133 | €87,391 | €132,391 | +€45,000 | +51.5% |
| Profit (loss) carried forward | 14 | €108,226 | €121,309 | +€13,082 | +12.1% |
| Amounts payable | 17/49 | €38,630 | €29,432 | -€9,197 | -23.8% |
| Amounts payable within one year | 42/48 | €38,630 | €29,432 | -€9,197 | -23.8% |
| Trade debts | 44 | €1,808 | - | -€1,808 | |
| Suppliers | 440/4 | €1,808 | - | -€1,808 | |
| Taxes, remuneration and social security | 45 | €16,822 | €9,432 | -€7,390 | -43.9% |
| Taxes | 450/3 | €12,459 | €361 | -€12,097 | -97.1% |
| Remuneration and social security | 454/9 | €4,363 | €9,071 | +€4,708 | +108% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,250 | €9,002 | +€3,752 | +71.5% |
| Other operating charges | 640/8 | €2,395 | €641 | -€1,754 | -73.2% |
| Gross operating margin | 9900 | €77,602 | €79,374 | +€1,773 | +2.3% |
| Operating profit (loss) | 9901 | €69,957 | €69,732 | -€225 | -0.3% |
| Financial income | 75/76B | €329 | €834 | +€505 | +153% |
| Recurring financial income | 75 | €329 | €834 | +€505 | +153% |
| Financial charges | 65/66B | €42 | €179 | +€137 | +327% |
| Recurring financial charges | 65 | €42 | €179 | +€137 | +327% |
| Profit (loss) for the period before taxes | 9903 | €70,244 | €70,386 | +€142 | +0.2% |
| Income taxes | 67/77 | €16,071 | €22,304 | +€6,233 | +38.8% |
| Profit (loss) for the period | 9904 | €54,173 | €48,082 | -€6,090 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,173 | €48,082 | -€6,090 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.