ROSKAMS-TERSAGO: what changed
ROSKAMS-TERSAGO
Largest movements
- Cash -€12,675
down €12,675 (-38.5%), from €32,885 to €20,210
mainly Tax, wage and social debts (-€11,372) and Receivables within one year (-€9,564)
- Receivables within one year +€9,564
up €9,564 (+104%), from €9,199 to €18,763
of which Trade receivables: +€5,515
- Tangible fixed assets -€5,566
down €5,566 (-35.7%), from €15,573 to €10,007
of which Furniture and vehicles: -€4,534
- Deferred charges and accrued income +€1,064
up €1,064 (+84.5%), from €1,260 to €2,324
- Tax, wage and social debts -€11,372
down €11,372 (-99.1%), from €11,474 to €101
- Reserves +€4,519
up €4,519 (+10.3%), from €43,737 to €48,257
- Other debts -€2,913
down €2,913 (-22.1%), from €13,171 to €10,258
- Trade debts +€2,153
new in 2025: €2,153
- Gross operating margin -€13,284
down €13,284 (-31.3%), from €42,457 to €29,173
- Taxes -€3,909
down €3,909 (-34.2%), from €11,435 to €7,526
- Depreciation -€2,460
down €2,460 (-25.8%), from €9,525 to €7,065
- Financial income -€492
down €492 (-34.8%), from €1,415 to €923
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,382 | €60,769 | -€7,613 | -11.1% |
| Fixed assets | 21/28 | €15,573 | €10,007 | -€5,566 | -35.7% |
| Tangible fixed assets | 22/27 | €15,573 | €10,007 | -€5,566 | -35.7% |
| Plant, machinery and equipment | 23 | €5,621 | €4,589 | -€1,032 | -18.4% |
| Furniture and vehicles | 24 | €9,952 | €5,418 | -€4,534 | -45.6% |
| Current assets | 29/58 | €52,809 | €50,762 | -€2,047 | -3.9% |
| Stocks and contracts in progress | 3 | €9,465 | €9,465 | = | 0.0% |
| Stocks | 30/36 | €9,465 | €9,465 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,199 | €18,763 | +€9,564 | +104% |
| Trade receivables | 40 | €7,773 | €13,288 | +€5,515 | +71.0% |
| Other amounts receivable | 41 | €1,425 | €5,474 | +€4,049 | +284% |
| Cash at bank and in hand | 54/58 | €32,885 | €20,210 | -€12,675 | -38.5% |
| Deferred charges and accrued income | 490/1 | €1,260 | €2,324 | +€1,064 | +84.5% |
| Total equity and liabilities | 10/49 | €68,382 | €60,769 | -€7,613 | -11.1% |
| Equity | 10/15 | €43,737 | €48,257 | +€4,519 | +10.3% |
| Reserves | 13 | €43,737 | €48,257 | +€4,519 | +10.3% |
| Distributable reserves | 133 | €43,737 | €48,257 | +€4,519 | +10.3% |
| Amounts payable | 17/49 | €24,645 | €12,512 | -€12,133 | -49.2% |
| Amounts payable within one year | 42/48 | €24,645 | €12,512 | -€12,133 | -49.2% |
| Trade debts | 44 | - | €2,153 | +€2,153 | |
| Suppliers | 440/4 | - | €2,153 | +€2,153 | |
| Taxes, remuneration and social security | 45 | €11,474 | €101 | -€11,372 | -99.1% |
| Taxes | 450/3 | €11,474 | €101 | -€11,372 | -99.1% |
| Other amounts payable | 47/48 | €13,171 | €10,258 | -€2,913 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,525 | €7,065 | -€2,460 | -25.8% |
| Other operating charges | 640/8 | €1,309 | €1,514 | +€205 | +15.7% |
| Gross operating margin | 9900 | €42,457 | €29,173 | -€13,284 | -31.3% |
| Operating profit (loss) | 9901 | €31,624 | €20,594 | -€11,030 | -34.9% |
| Financial income | 75/76B | €1,415 | €923 | -€492 | -34.8% |
| Recurring financial income | 75 | €1,415 | €923 | -€492 | -34.8% |
| Financial charges | 65/66B | €67 | €434 | +€367 | +546% |
| Recurring financial charges | 65 | €67 | €434 | +€367 | +546% |
| Profit (loss) for the period before taxes | 9903 | €32,971 | €21,083 | -€11,888 | -36.1% |
| Income taxes | 67/77 | €11,435 | €7,526 | -€3,909 | -34.2% |
| Profit (loss) for the period | 9904 | €21,537 | €13,558 | -€7,979 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,537 | €13,558 | -€7,979 | -37.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.