ROSKAM: 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.
ROSKAM
Largest movements
- Cash +€28,343
up €28,343 (+23.8%), from €118,970 to €147,313
mainly Net result for the year (+€46,541) and Depreciation (+€18,814)
- Receivables within one year -€5,539
down €5,539 (-12.7%), from €43,590 to €38,051
of which Trade receivables: -€5,897
- Tangible fixed assets -€5,405
down €5,405 (-10.1%), from €53,704 to €48,298
of which Plant, machinery and equipment: -€4,523
- Trade debts +€15,194
up €15,194 (+116%), from €13,075 to €28,269
- Reserves -€8,998
down €8,998 (-5.2%), from €173,059 to €164,061
of which Distributable reserves: -€8,998
- Tax, wage and social debts +€7,573
up €7,573 (+60.9%), from €12,439 to €20,012
of which Taxes: +€6,443
- Other debts +€3,344
up €3,344 (+35.0%), from €9,547 to €12,891
- Gross operating margin +€38,761
up €38,761 (+38.4%), from €101,052 to €139,813
- Taxes +€13,903
up €13,903 (+262%), from €5,313 to €19,216
- Staff costs +€11,927
up €11,927 (+34.7%), from €34,330 to €46,257
- Other operating charges +€3,157
up €3,157 (+65.0%), from €4,858 to €8,015
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 | €226,712 | €243,824 | +€17,112 | +7.5% |
| Fixed assets | 21/28 | €53,704 | €48,298 | -€5,405 | -10.1% |
| Tangible fixed assets | 22/27 | €53,704 | €48,298 | -€5,405 | -10.1% |
| Plant, machinery and equipment | 23 | €16,031 | €11,508 | -€4,523 | -28.2% |
| Furniture and vehicles | 24 | €22,531 | €18,488 | -€4,042 | -17.9% |
| Other tangible fixed assets | 26 | €15,142 | €18,302 | +€3,160 | +20.9% |
| Current assets | 29/58 | €173,008 | €195,526 | +€22,518 | +13.0% |
| Stocks and contracts in progress | 3 | €8,701 | €8,301 | -€400 | -4.6% |
| Stocks | 30/36 | €8,701 | €8,301 | -€400 | -4.6% |
| Amounts receivable within one year | 40/41 | €43,590 | €38,051 | -€5,539 | -12.7% |
| Trade receivables | 40 | €43,502 | €37,605 | -€5,897 | -13.6% |
| Other amounts receivable | 41 | €88 | €446 | +€359 | +409% |
| Cash at bank and in hand | 54/58 | €118,970 | €147,313 | +€28,343 | +23.8% |
| Deferred charges and accrued income | 490/1 | €1,748 | €1,861 | +€113 | +6.5% |
| Total equity and liabilities | 10/49 | €226,712 | €243,824 | +€17,112 | +7.5% |
| Equity | 10/15 | €191,651 | €182,653 | -€8,998 | -4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €173,059 | €164,061 | -€8,998 | -5.2% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €150,591 | €141,592 | -€8,998 | -6.0% |
| Amounts payable | 17/49 | €35,061 | €61,172 | +€26,111 | +74.5% |
| Amounts payable within one year | 42/48 | €35,061 | €61,172 | +€26,111 | +74.5% |
| Trade debts | 44 | €13,075 | €28,269 | +€15,194 | +116% |
| Suppliers | 440/4 | €13,075 | €28,269 | +€15,194 | +116% |
| Taxes, remuneration and social security | 45 | €12,439 | €20,012 | +€7,573 | +60.9% |
| Taxes | 450/3 | €10,427 | €16,870 | +€6,443 | +61.8% |
| Remuneration and social security | 454/9 | €2,012 | €3,142 | +€1,129 | +56.1% |
| Other amounts payable | 47/48 | €9,547 | €12,891 | +€3,344 | +35.0% |
| Remuneration, social security and pensions | 62 | €34,330 | €46,257 | +€11,927 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,869 | €18,814 | +€945 | +5.3% |
| Other operating charges | 640/8 | €4,858 | €8,015 | +€3,157 | +65.0% |
| Gross operating margin | 9900 | €101,052 | €139,813 | +€38,761 | +38.4% |
| Operating profit (loss) | 9901 | €43,995 | €66,726 | +€22,732 | +51.7% |
| Financial income | 75/76B | €650 | €900 | +€251 | +38.6% |
| Recurring financial income | 75 | €650 | €900 | +€251 | +38.6% |
| Financial charges | 65/66B | €1,406 | €1,870 | +€464 | +33.0% |
| Recurring financial charges | 65 | €1,406 | €1,870 | +€464 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €43,238 | €65,757 | +€22,518 | +52.1% |
| Income taxes | 67/77 | €5,313 | €19,216 | +€13,903 | +262% |
| Profit (loss) for the period | 9904 | €37,925 | €46,541 | +€8,616 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,925 | €46,541 | +€8,616 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.