ROSIMS: 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.
ROSIMS
Largest movements
- Receivables within one year +€20,761
up €20,761 (+86.0%), from €24,129 to €44,890
of which Other amounts receivable: +€16,443
- Tangible fixed assets -€1,211
down €1,211 (-36.1%), from €3,356 to €2,145
- Deferred charges and accrued income -€819
down €819 (-75.2%), from €1,089 to €270
- Intangible fixed assets -€800
down €800 (-25.0%), from €3,200 to €2,400
- Cash -€713
down €713 (-65.1%), from €1,096 to €383
mainly Receivables within one year (-€20,761) and Trade debts (-€1,337)
- Profit (loss) carried forward +€15,877
up €15,877 (+198.5%), from €8,000 to €23,877
- Tax, wage and social debts +€2,446
up €2,446 (+38.9%), from €6,293 to €8,739
- Trade debts -€1,337
down €1,337 (-7.2%), from €18,478 to €17,140
- Gross operating margin +€6,722
up €6,722 (+39.8%), from €16,891 to €23,613
- Taxes +€1,657
up €1,657 (+41.4%), from €4,004 to €5,660
- Financial charges -€1,406
down €1,406 (-88.0%), from €1,597 to €191
of which Non-recurring financial charges: -€1,511
- Other operating charges -€1,358
down €1,358 (-73.6%), from €1,845 to €487
- Financial income +€429
up €429 (+232.3%), from €185 to €614
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 | €32,870 | €50,088 | +€17,218 | +52.4% |
| Fixed assets | 21/28 | €6,556 | €4,545 | -€2,011 | -30.7% |
| Intangible fixed assets | 21 | €3,200 | €2,400 | -€800 | -25.0% |
| Tangible fixed assets | 22/27 | €3,356 | €2,145 | -€1,211 | -36.1% |
| Plant, machinery and equipment | 23 | €3,356 | €2,145 | -€1,211 | -36.1% |
| Current assets | 29/58 | €26,315 | €45,544 | +€19,229 | +73.1% |
| Amounts receivable within one year | 40/41 | €24,129 | €44,890 | +€20,761 | +86.0% |
| Trade receivables | 40 | €8,830 | €13,147 | +€4,317 | +48.9% |
| Other amounts receivable | 41 | €15,299 | €31,743 | +€16,443 | +107.5% |
| Cash at bank and in hand | 54/58 | €1,096 | €383 | -€713 | -65.1% |
| Deferred charges and accrued income | 490/1 | €1,089 | €270 | -€819 | -75.2% |
| Total equity and liabilities | 10/49 | €32,870 | €50,088 | +€17,218 | +52.4% |
| Equity | 10/15 | €8,100 | €23,977 | +€15,877 | +196.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,000 | €23,877 | +€15,877 | +198.5% |
| Amounts payable | 17/49 | €24,770 | €26,111 | +€1,341 | +5.4% |
| Amounts payable within one year | 42/48 | €24,770 | €26,111 | +€1,341 | +5.4% |
| Trade debts | 44 | €18,478 | €17,140 | -€1,337 | -7.2% |
| Suppliers | 440/4 | €18,478 | €17,140 | -€1,337 | -7.2% |
| Taxes, remuneration and social security | 45 | €6,293 | €8,739 | +€2,446 | +38.9% |
| Taxes | 450/3 | €6,293 | €8,739 | +€2,446 | +38.9% |
| Other amounts payable | 47/48 | - | €232 | +€232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,842 | €2,011 | +€170 | +9.2% |
| Other operating charges | 640/8 | €1,845 | €487 | -€1,358 | -73.6% |
| Gross operating margin | 9900 | €16,891 | €23,613 | +€6,722 | +39.8% |
| Operating profit (loss) | 9901 | €13,205 | €21,115 | +€7,910 | +59.9% |
| Financial income | 75/76B | €185 | €614 | +€429 | +232.3% |
| Recurring financial income | 75 | €185 | €614 | +€429 | +232.3% |
| Financial charges | 65/66B | €1,597 | €191 | -€1,406 | -88.0% |
| Recurring financial charges | 65 | €86 | €191 | +€105 | +122.6% |
| Non-recurring financial charges | 66B | €1,511 | - | -€1,511 | |
| Profit (loss) for the period before taxes | 9903 | €11,793 | €21,538 | +€9,745 | +82.6% |
| Income taxes | 67/77 | €4,004 | €5,660 | +€1,657 | +41.4% |
| Profit (loss) for the period | 9904 | €7,789 | €15,877 | +€8,088 | +103.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,789 | €15,877 | +€8,088 | +103.8% |
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 30 September 2026 via checked.be.