ROSIM: 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.
ROSIM
Largest movements
- Cash -€6,105
down €6,105 (-78.1%), from €7,820 to €1,715
mainly Debts after one year (-€13,333) and Contributions, distributions and other (-€7,060)
- Debts after one year -€13,333
down €13,333 (-44.2%), from €30,173 to €16,839
- Other debts -€4,716
down €4,716 (-9.1%), from €51,556 to €46,840
- Tax, wage and social debts +€4,558
up €4,558 (+131%), from €3,486 to €8,044
- Reserves +€3,286
up €3,286 (+7.7%), from €42,942 to €46,228
- Trade debts +€3,090
up €3,090 (+878%), from €352 to €3,441
- Gross operating margin +€18,186
up €18,186 (+335%), from €5,422 to €23,607
- Taxes +€4,340
up €4,340 (+250%), from €1,737 to €6,077
- Other operating charges +€2,325
up €2,325 (+205%), from €1,133 to €3,457
- Financial charges +€1,169
up €1,169 (+45.7%), from €2,558 to €3,727
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,108 | €143,007 | -€5,101 | -3.4% |
| Fixed assets | 21/28 | €129,900 | €129,900 | = | 0.0% |
| Financial fixed assets | 28 | €129,900 | €129,900 | = | 0.0% |
| Current assets | 29/58 | €18,208 | €13,107 | -€5,101 | -28.0% |
| Amounts receivable within one year | 40/41 | €10,389 | €10,890 | +€501 | +4.8% |
| Trade receivables | 40 | €6,050 | €10,890 | +€4,840 | +80.0% |
| Other amounts receivable | 41 | €4,339 | €0 | -€4,339 | -100% |
| Cash at bank and in hand | 54/58 | €7,820 | €1,715 | -€6,105 | -78.1% |
| Deferred charges and accrued income | 490/1 | €0 | €502 | +€502 | |
| Total equity and liabilities | 10/49 | €148,108 | €143,007 | -€5,101 | -3.4% |
| Equity | 10/15 | €61,542 | €64,828 | +€3,286 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,942 | €46,228 | +€3,286 | +7.7% |
| Distributable reserves | 133 | €42,942 | €46,228 | +€3,286 | +7.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €86,567 | €78,179 | -€8,387 | -9.7% |
| Amounts payable after more than one year | 17 | €30,173 | €16,839 | -€13,333 | -44.2% |
| Financial debts | 170/4 | €30,173 | €16,839 | -€13,333 | -44.2% |
| Amounts payable within one year | 42/48 | €55,394 | €58,325 | +€2,931 | +5.3% |
| Trade debts | 44 | €352 | €3,441 | +€3,090 | +878% |
| Suppliers | 440/4 | €352 | €3,441 | +€3,090 | +878% |
| Taxes, remuneration and social security | 45 | €3,486 | €8,044 | +€4,558 | +131% |
| Taxes | 450/3 | €3,486 | €8,044 | +€4,558 | +131% |
| Other amounts payable | 47/48 | €51,556 | €46,840 | -€4,716 | -9.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €3,015 | +€2,015 | +201% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €1,133 | €3,457 | +€2,325 | +205% |
| Gross operating margin | 9900 | €5,422 | €23,607 | +€18,186 | +335% |
| Operating profit (loss) | 9901 | €4,289 | €20,150 | +€15,861 | +370% |
| Financial income | 75/76B | €28 | €1 | -€27 | -96.4% |
| Recurring financial income | 75 | €28 | €1 | -€27 | -96.4% |
| Financial charges | 65/66B | €2,558 | €3,727 | +€1,169 | +45.7% |
| Recurring financial charges | 65 | €2,558 | €3,727 | +€1,169 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €1,759 | €16,424 | +€14,665 | +834% |
| Income taxes | 67/77 | €1,737 | €6,077 | +€4,340 | +250% |
| Profit (loss) for the period | 9904 | €21 | €10,346 | +€10,325 | +48,634% |
| Profit (loss) for the period to be appropriated | 9905 | €21 | €10,346 | +€10,325 | +48,634% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.