RoSiRo: 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.
RoSiRo
Largest movements
- Tangible fixed assets -€436,517
down €436,517 (-87.1%), from €501,379 to €64,862
of which Land and buildings: -€427,262
- Cash +€274,322
up €274,322 (+110.7%), from €247,757 to €522,079
mainly Investment in fixed assets (net) (+€435,018) and Net result for the year (+€160,071)
- Receivables within one year +€51,425
up €51,425 (+10.4%), from €494,014 to €545,439
of which Other amounts receivable: +€30,484
- Deferred charges and accrued income +€20,415
up €20,415 (+254.6%), from €8,018 to €28,434
- Debts after one year -€234,387
down €234,387 (-100.0%), from €234,387 to €0
- Reserves +€160,071
up €160,071 (+34.9%), from €459,169 to €619,240
of which Distributable reserves: +€160,071
- Trade debts +€58,447
up €58,447 (+402.7%), from €14,514 to €72,961
- Tax, wage and social debts -€53,344
down €53,344 (-95.0%), from €56,181 to €2,837
- Current portion of long-term debt -€21,141
down €21,141 (-100.0%), from €21,141 to €0
- Gross operating margin +€65,310
up €65,310 (+40.9%), from €159,682 to €224,992
- Taxes +€25,738
up €25,738 (+50.7%), from €50,768 to €76,506
- Financial income +€19,765
up €19,765 (+246.5%), from €8,018 to €27,783
- Depreciation -€11,056
down €11,056 (-88.1%), from €12,555 to €1,499
- Other operating charges +€7,720
up €7,720 (+217.2%), from €3,554 to €11,274
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 | €1,251,168 | €1,160,813 | -€90,355 | -7.2% |
| Fixed assets | 21/28 | €501,379 | €64,862 | -€436,517 | -87.1% |
| Tangible fixed assets | 22/27 | €501,379 | €64,862 | -€436,517 | -87.1% |
| Land and buildings | 22 | €427,262 | €0 | -€427,262 | -100.0% |
| Plant, machinery and equipment | 23 | €4,353 | €4,126 | -€227 | -5.2% |
| Furniture and vehicles | 24 | €9,028 | €0 | -€9,028 | -100.0% |
| Other tangible fixed assets | 26 | €60,736 | €60,736 | = | 0.0% |
| Current assets | 29/58 | €749,789 | €1,095,952 | +€346,162 | +46.2% |
| Amounts receivable within one year | 40/41 | €494,014 | €545,439 | +€51,425 | +10.4% |
| Trade receivables | 40 | €39,738 | €60,679 | +€20,941 | +52.7% |
| Other amounts receivable | 41 | €454,276 | €484,760 | +€30,484 | +6.7% |
| Cash at bank and in hand | 54/58 | €247,757 | €522,079 | +€274,322 | +110.7% |
| Deferred charges and accrued income | 490/1 | €8,018 | €28,434 | +€20,415 | +254.6% |
| Total equity and liabilities | 10/49 | €1,251,168 | €1,160,813 | -€90,355 | -7.2% |
| Equity | 10/15 | €924,945 | €1,085,015 | +€160,071 | +17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €459,169 | €619,240 | +€160,071 | +34.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €459,169 | €619,240 | +€160,071 | +34.9% |
| Profit (loss) carried forward | 14 | €459,576 | €459,576 | = | 0.0% |
| Amounts payable | 17/49 | €326,223 | €75,798 | -€250,425 | -76.8% |
| Amounts payable after more than one year | 17 | €234,387 | €0 | -€234,387 | -100.0% |
| Financial debts | 170/4 | €234,387 | €0 | -€234,387 | -100.0% |
| Amounts payable within one year | 42/48 | €91,836 | €75,798 | -€16,038 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €21,141 | €0 | -€21,141 | -100.0% |
| Trade debts | 44 | €14,514 | €72,961 | +€58,447 | +402.7% |
| Suppliers | 440/4 | €14,514 | €72,961 | +€58,447 | +402.7% |
| Taxes, remuneration and social security | 45 | €56,181 | €2,837 | -€53,344 | -95.0% |
| Taxes | 450/3 | €56,181 | €2,837 | -€53,344 | -95.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €93,840 | +€93,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,555 | €1,499 | -€11,056 | -88.1% |
| Other operating charges | 640/8 | €3,554 | €11,274 | +€7,720 | +217.2% |
| Gross operating margin | 9900 | €159,682 | €224,992 | +€65,310 | +40.9% |
| Operating profit (loss) | 9901 | €143,573 | €212,220 | +€68,646 | +47.8% |
| Financial income | 75/76B | €8,018 | €27,783 | +€19,765 | +246.5% |
| Recurring financial income | 75 | €8,018 | €27,783 | +€19,765 | +246.5% |
| Financial charges | 65/66B | €2,581 | €3,427 | +€846 | +32.8% |
| Recurring financial charges | 65 | €2,581 | €3,427 | +€846 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €149,011 | €236,576 | +€87,565 | +58.8% |
| Income taxes | 67/77 | €50,768 | €76,506 | +€25,738 | +50.7% |
| Profit (loss) for the period | 9904 | €98,243 | €160,071 | +€61,827 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €98,243 | €160,071 | +€61,827 | +62.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.