Rosino BV: 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.
Rosino BV
Largest movements
- Receivables after one year +€15,000
up €15,000 (+9.0%), from €166,000 to €181,000
- Receivables within one year +€3,735
up €3,735 (+85.8%), from €4,352 to €8,087
of which Other amounts receivable: +€1,885
- Cash +€3,242
up €3,242 (+11.2%), from €29,043 to €32,285
mainly Net result for the year (+€25,254) and Depreciation (+€3,522)
- Reserves +€25,254
up €25,254 (+12.9%), from €195,333 to €220,586
- Other debts -€8,014
down €8,014 (-89.7%), from €8,934 to €920
- Gross operating margin -€21,990
down €21,990 (-40.0%), from €54,918 to €32,929
- Financial income +€1,936
up €1,936 (+56.2%), from €3,447 to €5,383
- Taxes -€1,885
down €1,885 (-16.6%), from €11,341 to €9,457
- Other operating charges -€1,237
down €1,237 (-97.3%), from €1,271 to €35
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 | €210,390 | €228,295 | +€17,905 | +8.5% |
| Fixed assets | 21/28 | €10,444 | €6,923 | -€3,522 | -33.7% |
| Intangible fixed assets | 21 | €7,898 | €6,098 | -€1,800 | -22.8% |
| Tangible fixed assets | 22/27 | €2,546 | €824 | -€1,722 | -67.6% |
| Plant, machinery and equipment | 23 | €1,657 | €824 | -€832 | -50.2% |
| Furniture and vehicles | 24 | €889 | €0 | -€889 | -100% |
| Current assets | 29/58 | €199,945 | €221,372 | +€21,427 | +10.7% |
| Amounts receivable after more than one year | 29 | €166,000 | €181,000 | +€15,000 | +9.0% |
| Other amounts receivable | 291 | €166,000 | €181,000 | +€15,000 | +9.0% |
| Amounts receivable within one year | 40/41 | €4,352 | €8,087 | +€3,735 | +85.8% |
| Trade receivables | 40 | €2,693 | €4,544 | +€1,851 | +68.7% |
| Other amounts receivable | 41 | €1,659 | €3,543 | +€1,885 | +114% |
| Cash at bank and in hand | 54/58 | €29,043 | €32,285 | +€3,242 | +11.2% |
| Deferred charges and accrued income | 490/1 | €550 | €0 | -€550 | -100% |
| Total equity and liabilities | 10/49 | €210,390 | €228,295 | +€17,905 | +8.5% |
| Equity | 10/15 | €201,333 | €226,586 | +€25,254 | +12.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €195,333 | €220,586 | +€25,254 | +12.9% |
| Distributable reserves | 133 | €195,333 | €220,586 | +€25,254 | +12.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,057 | €1,709 | -€7,348 | -81.1% |
| Amounts payable within one year | 42/48 | €9,057 | €1,709 | -€7,348 | -81.1% |
| Trade debts | 44 | €123 | €789 | +€666 | +541% |
| Suppliers | 440/4 | €123 | €789 | +€666 | +541% |
| Other amounts payable | 47/48 | €8,934 | €920 | -€8,014 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,959 | €3,522 | -€437 | -11.0% |
| Other operating charges | 640/8 | €1,271 | €35 | -€1,237 | -97.3% |
| Gross operating margin | 9900 | €54,918 | €32,929 | -€21,990 | -40.0% |
| Operating profit (loss) | 9901 | €49,688 | €29,372 | -€20,316 | -40.9% |
| Financial income | 75/76B | €3,447 | €5,383 | +€1,936 | +56.2% |
| Recurring financial income | 75 | €3,447 | €5,383 | +€1,936 | +56.2% |
| Financial charges | 65/66B | €195 | €45 | -€150 | -76.9% |
| Recurring financial charges | 65 | €195 | €45 | -€150 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €52,940 | €34,711 | -€18,229 | -34.4% |
| Income taxes | 67/77 | €11,341 | €9,457 | -€1,885 | -16.6% |
| Profit (loss) for the period | 9904 | €41,599 | €25,254 | -€16,345 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,599 | €25,254 | -€16,345 | -39.3% |
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 27 October 2026 via checked.be.