Rosil: what changed
Two fiscal 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.
Rosil
Largest movements
- Receivables after one year +€90,000
new in 2025: €90,000
- Cash -€64,263
down €64,263 (-77.8%), from €82,613 to €18,350
mainly Receivables after one year (-€90,000) and Current investments (-€48,000)
- Current investments +€48,000
up €48,000 (+150.0%), from €32,000 to €80,000
- Receivables within one year +€20,905
new in 2025: €20,905
- Deferred charges and accrued income -€15,065
down €15,065 (-67.6%), from €22,278 to €7,213
- Reserves +€60,937
up €60,937 (+53.4%), from €114,199 to €175,136
- Tax, wage and social debts +€16,485
up €16,485 (+44.2%), from €37,298 to €53,783
- Gross operating margin -€76,987
down €76,987 (-49.5%), from €155,488 to €78,501
- Taxes -€17,784
down €17,784 (-51.2%), from €34,726 to €16,942
- Depreciation -€4,632
down €4,632 (-91.4%), from €5,067 to €436
- Financial income +€1,610
up €1,610 (+3905.0%), from €41 to €1,651
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 | €157,691 | €234,121 | +€76,431 | +48.5% |
| Fixed assets | 21/28 | €20,800 | €17,653 | -€3,146 | -15.1% |
| Tangible fixed assets | 22/27 | €6,801 | €3,654 | -€3,146 | -46.3% |
| Plant, machinery and equipment | 23 | - | €3,654 | +€3,654 | |
| Furniture and vehicles | 24 | €6,801 | €0 | -€6,801 | -100.0% |
| Financial fixed assets | 28 | €13,999 | €13,999 | = | 0.0% |
| Current assets | 29/58 | €136,891 | €216,468 | +€79,577 | +58.1% |
| Amounts receivable after more than one year | 29 | - | €90,000 | +€90,000 | |
| Other amounts receivable | 291 | - | €90,000 | +€90,000 | |
| Amounts receivable within one year | 40/41 | - | €20,905 | +€20,905 | |
| Trade receivables | 40 | - | €20,905 | +€20,905 | |
| Current investments | 50/53 | €32,000 | €80,000 | +€48,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €82,613 | €18,350 | -€64,263 | -77.8% |
| Deferred charges and accrued income | 490/1 | €22,278 | €7,213 | -€15,065 | -67.6% |
| Total equity and liabilities | 10/49 | €157,691 | €234,121 | +€76,431 | +48.5% |
| Equity | 10/15 | €116,699 | €177,636 | +€60,937 | +52.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €114,199 | €175,136 | +€60,937 | +53.4% |
| Distributable reserves | 133 | €114,199 | €175,136 | +€60,937 | +53.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,992 | €56,485 | +€15,493 | +37.8% |
| Amounts payable within one year | 42/48 | €40,992 | €56,190 | +€15,198 | +37.1% |
| Trade debts | 44 | - | €6 | +€6 | |
| Suppliers | 440/4 | - | €6 | +€6 | |
| Taxes, remuneration and social security | 45 | €37,298 | €53,783 | +€16,485 | +44.2% |
| Taxes | 450/3 | €37,298 | €53,783 | +€16,485 | +44.2% |
| Other amounts payable | 47/48 | €3,694 | €2,401 | -€1,293 | -35.0% |
| Accrued charges and deferred income | 492/3 | - | €295 | +€295 | |
| Non-recurring operating income | 76A | - | €199 | +€199 | |
| Remuneration, social security and pensions | 62 | €530 | €250 | -€280 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,067 | €436 | -€4,632 | -91.4% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €155,488 | €78,501 | -€76,987 | -49.5% |
| Operating profit (loss) | 9901 | €149,828 | €77,753 | -€72,075 | -48.1% |
| Financial income | 75/76B | €41 | €1,651 | +€1,610 | +3905.0% |
| Recurring financial income | 75 | €41 | €1,651 | +€1,610 | +3905.0% |
| Financial charges | 65/66B | €85 | €1,525 | +€1,440 | +1687.6% |
| Recurring financial charges | 65 | €85 | €1,525 | +€1,440 | +1687.6% |
| Profit (loss) for the period before taxes | 9903 | €149,784 | €77,879 | -€71,905 | -48.0% |
| Income taxes | 67/77 | €34,726 | €16,942 | -€17,784 | -51.2% |
| Profit (loss) for the period | 9904 | €115,058 | €60,937 | -€54,121 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €115,058 | €60,937 | -€54,121 | -47.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.