ROSIERS: 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.
ROSIERS
Largest movements
- Cash -€24,174
down €24,174 (-31.2%), from €77,553 to €53,379
mainly Deferred charges and accrued income (-€15,186) and Other debts (-€7,033)
- Deferred charges and accrued income +€15,186
up €15,186 (+102%), from €14,900 to €30,086
- Current investments -€5,221
down €5,221 (-12.3%), from €42,549 to €37,328
- Receivables within one year +€3,520
up €3,520, from €0 to €3,520
- Other debts -€7,033
down €7,033 (-59.7%), from €11,773 to €4,740
- Profit (loss) carried forward -€5,012
down €5,012, from €0 to -€5,012
- Trade debts +€2,572
up €2,572 (+203%), from €1,266 to €3,838
- Gross operating margin -€16,301
down €16,301, from €12,333 to -€3,968
- Taxes -€3,648
down €3,648 (-84.3%), from €4,330 to €682
- Financial income -€2,293
down €2,293 (-70.9%), from €3,234 to €941
- Other operating charges +€168
up €168 (+17.2%), from €973 to €1,141
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 | €135,002 | €124,314 | -€10,688 | -7.9% |
| Current assets | 29/58 | €135,002 | €124,314 | -€10,688 | -7.9% |
| Amounts receivable within one year | 40/41 | €0 | €3,520 | +€3,520 | |
| Other amounts receivable | 41 | €0 | €3,520 | +€3,520 | |
| Current investments | 50/53 | €42,549 | €37,328 | -€5,221 | -12.3% |
| Cash at bank and in hand | 54/58 | €77,553 | €53,379 | -€24,174 | -31.2% |
| Deferred charges and accrued income | 490/1 | €14,900 | €30,086 | +€15,186 | +102% |
| Total equity and liabilities | 10/49 | €135,002 | €124,314 | -€10,688 | -7.9% |
| Equity | 10/15 | €120,748 | €115,736 | -€5,012 | -4.2% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €120,748 | €120,748 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €120,748 | €120,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€5,012 | -€5,012 | |
| Amounts payable | 17/49 | €14,254 | €8,578 | -€5,676 | -39.8% |
| Amounts payable within one year | 42/48 | €14,254 | €8,578 | -€5,676 | -39.8% |
| Trade debts | 44 | €1,266 | €3,838 | +€2,572 | +203% |
| Suppliers | 440/4 | €1,266 | €3,838 | +€2,572 | +203% |
| Taxes, remuneration and social security | 45 | €1,215 | €0 | -€1,215 | -100% |
| Taxes | 450/3 | €1,215 | €0 | -€1,215 | -100% |
| Other amounts payable | 47/48 | €11,773 | €4,740 | -€7,033 | -59.7% |
| Other operating charges | 640/8 | €973 | €1,141 | +€168 | +17.2% |
| Gross operating margin | 9900 | €12,333 | -€3,968 | -€16,301 | |
| Operating profit (loss) | 9901 | €11,360 | -€5,109 | -€16,469 | |
| Financial income | 75/76B | €3,234 | €941 | -€2,293 | -70.9% |
| Recurring financial income | 75 | €3,234 | €941 | -€2,293 | -70.9% |
| Financial charges | 65/66B | €164 | €162 | -€2 | -1.2% |
| Recurring financial charges | 65 | €164 | €162 | -€2 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €14,430 | -€4,330 | -€18,760 | |
| Income taxes | 67/77 | €4,330 | €682 | -€3,648 | -84.3% |
| Profit (loss) for the period | 9904 | €10,100 | -€5,012 | -€15,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,100 | -€5,012 | -€15,112 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.