RosierLtd: 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.
RosierLtd
Largest movements
- Cash -€23,533
down €23,533 (-78.5%), from €29,966 to €6,433
mainly Debts after one year (-€18,556) and Net result for the year (-€9,203)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,964
up €4,964 (+47.3%), from -€10,492 to -€5,528
- Financial charges +€4,562
up €4,562 (+55.9%), from €8,154 to €12,716
- Financial income -€3,759
down €3,759 (-20.9%), from €17,982 to €14,222
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.
Cash bridge derived
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 | €1,880,169 | €1,853,369 | -€26,800 | -1.4% |
| Fixed assets | 21/28 | €1,849,824 | €1,846,455 | -€3,370 | -0.2% |
| Tangible fixed assets | 22/27 | €149,089 | €145,720 | -€3,370 | -2.3% |
| Land and buildings | 22 | €149,089 | €145,720 | -€3,370 | -2.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €1,700,735 | €1,700,735 | = | 0.0% |
| Current assets | 29/58 | €30,345 | €6,914 | -€23,431 | -77.2% |
| Cash at bank and in hand | 54/58 | €29,966 | €6,433 | -€23,533 | -78.5% |
| Deferred charges and accrued income | 490/1 | €378 | €481 | +€103 | +27.1% |
| Total equity and liabilities | 10/49 | €1,880,169 | €1,853,369 | -€26,800 | -1.4% |
| Equity | 10/15 | €1,313,721 | €1,304,518 | -€9,203 | -0.7% |
| Contributions | 10/11 | €1,110,000 | €1,110,000 | = | 0.0% |
| Reserves | 13 | €182,676 | €181,222 | -€1,454 | -0.8% |
| Distributable reserves | 133 | €182,676 | €181,222 | -€1,454 | -0.8% |
| Profit (loss) carried forward | 14 | €21,045 | €13,295 | -€7,749 | -36.8% |
| Amounts payable | 17/49 | €566,448 | €548,851 | -€17,597 | -3.1% |
| Amounts payable after more than one year | 17 | €512,846 | €494,290 | -€18,556 | -3.6% |
| Financial debts | 170/4 | €308,240 | €258,484 | -€49,756 | -16.1% |
| Other amounts payable | 178/9 | €204,606 | €235,806 | +€31,200 | +15.2% |
| Amounts payable within one year | 42/48 | €53,602 | €54,561 | +€959 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €47,927 | €49,756 | +€1,829 | +3.8% |
| Trade debts | 44 | €4,740 | €4,805 | +€65 | +1.4% |
| Suppliers | 440/4 | €4,740 | €4,805 | +€65 | +1.4% |
| Taxes, remuneration and social security | 45 | €934 | €0 | -€934 | -100.0% |
| Taxes | 450/3 | €934 | €0 | -€934 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,399 | €3,370 | -€29 | -0.9% |
| Other operating charges | 640/8 | €1,707 | €1,812 | +€105 | +6.1% |
| Gross operating margin | 9900 | -€10,492 | -€5,528 | +€4,964 | +47.3% |
| Operating profit (loss) | 9901 | -€15,599 | -€10,710 | +€4,889 | +31.3% |
| Financial income | 75/76B | €17,982 | €14,222 | -€3,759 | -20.9% |
| Recurring financial income | 75 | €17,982 | €14,222 | -€3,759 | -20.9% |
| Financial charges | 65/66B | €8,154 | €12,716 | +€4,562 | +55.9% |
| Recurring financial charges | 65 | €8,154 | €12,716 | +€4,562 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,771 | -€9,203 | -€3,432 | -59.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,771 | -€9,203 | -€3,432 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,771 | -€9,203 | -€3,432 | -59.5% |
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 12 October 2026 via checked.be.