ROSIX: 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.
ROSIX
Largest movements
- Tangible fixed assets -€73,786
down €73,786 (-82.2%), from €89,798 to €16,012
of which Furniture and vehicles: -€84,191
- Receivables within one year +€36,707
up €36,707 (+69.8%), from €52,552 to €89,259
of which Trade receivables: +€59,541
- Stocks and contracts +€24,170
new in 2025: €24,170
- Receivables after one year -€10,553
no longer reported in 2025 (was €10,553)
- Cash -€9,859
down €9,859 (-19.7%), from €49,961 to €40,102
mainly Receivables within one year (-€36,707) and Stocks and contracts (-€24,170)
- Debts after one year -€17,267
down €17,267 (-29.1%), from €59,246 to €41,979
- Accrued charges and deferred income -€10,423
down €10,423 (-26.4%), from €39,484 to €29,061
- Profit (loss) carried forward -€10,287
down €10,287 (-13.4%), from €76,770 to €66,483
- Trade debts +€5,816
up €5,816 (+113.8%), from €5,109 to €10,925
- Gross operating margin -€21,505
down €21,505 (-50.8%), from €42,364 to €20,859
- Depreciation -€15,815
down €15,815 (-59.8%), from €26,445 to €10,630
- Taxes -€2,552
down €2,552 (-60.0%), from €4,255 to €1,703
- Financial income -€2,372
down €2,372 (-98.1%), from €2,418 to €46
- Other operating charges +€2,098
new in 2025: €2,098
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 | €207,461 | €174,923 | -€32,538 | -15.7% |
| Fixed assets | 21/28 | €89,970 | €16,184 | -€73,786 | -82.0% |
| Tangible fixed assets | 22/27 | €89,798 | €16,012 | -€73,786 | -82.2% |
| Plant, machinery and equipment | 23 | - | €9,764 | +€9,764 | |
| Furniture and vehicles | 24 | €89,277 | €5,086 | -€84,191 | -94.3% |
| Leasing and similar rights | 25 | €521 | €1,162 | +€641 | +123.0% |
| Financial fixed assets | 28 | €172 | €172 | = | 0.0% |
| Current assets | 29/58 | €117,491 | €158,739 | +€41,248 | +35.1% |
| Amounts receivable after more than one year | 29 | €10,553 | - | -€10,553 | |
| Other amounts receivable | 291 | €10,553 | - | -€10,553 | |
| Stocks and contracts in progress | 3 | - | €24,170 | +€24,170 | |
| Stocks | 30/36 | - | €24,170 | +€24,170 | |
| Amounts receivable within one year | 40/41 | €52,552 | €89,259 | +€36,707 | +69.8% |
| Trade receivables | 40 | €4,769 | €64,310 | +€59,541 | +1248.5% |
| Other amounts receivable | 41 | €47,783 | €24,949 | -€22,834 | -47.8% |
| Cash at bank and in hand | 54/58 | €49,961 | €40,102 | -€9,859 | -19.7% |
| Deferred charges and accrued income | 490/1 | €4,425 | €5,208 | +€783 | +17.7% |
| Total equity and liabilities | 10/49 | €207,461 | €174,923 | -€32,538 | -15.7% |
| Equity | 10/15 | €81,770 | €71,483 | -€10,287 | -12.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,770 | €66,483 | -€10,287 | -13.4% |
| Amounts payable | 17/49 | €125,691 | €103,440 | -€22,251 | -17.7% |
| Amounts payable after more than one year | 17 | €59,246 | €41,979 | -€17,267 | -29.1% |
| Financial debts | 170/4 | €59,246 | €41,979 | -€17,267 | -29.1% |
| Amounts payable within one year | 42/48 | €26,961 | €32,400 | +€5,439 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €17,521 | €18,544 | +€1,023 | +5.8% |
| Trade debts | 44 | €5,109 | €10,925 | +€5,816 | +113.8% |
| Suppliers | 440/4 | €5,109 | €10,925 | +€5,816 | +113.8% |
| Taxes, remuneration and social security | 45 | €4,331 | €2,931 | -€1,400 | -32.3% |
| Taxes | 450/3 | €4,331 | €2,931 | -€1,400 | -32.3% |
| Accrued charges and deferred income | 492/3 | €39,484 | €29,061 | -€10,423 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,445 | €10,630 | -€15,815 | -59.8% |
| Other operating charges | 640/8 | - | €2,098 | +€2,098 | |
| Non-recurring operating charges | 66A | - | €12,255 | +€12,255 | |
| Gross operating margin | 9900 | €42,364 | €20,859 | -€21,505 | -50.8% |
| Operating profit (loss) | 9901 | €15,919 | -€4,124 | -€20,043 | |
| Financial income | 75/76B | €2,418 | €46 | -€2,372 | -98.1% |
| Recurring financial income | 75 | €2,418 | €46 | -€2,372 | -98.1% |
| Financial charges | 65/66B | €4,028 | €4,506 | +€478 | +11.9% |
| Recurring financial charges | 65 | €4,028 | €4,506 | +€478 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €14,309 | -€8,584 | -€22,893 | |
| Income taxes | 67/77 | €4,255 | €1,703 | -€2,552 | -60.0% |
| Profit (loss) for the period | 9904 | €10,054 | -€10,287 | -€20,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,054 | -€10,287 | -€20,341 |
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 6 October 2026 via checked.be.