ROSKO: 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.
ROSKO
Largest movements
- Tangible fixed assets +€437,448
up €437,448 (+92.7%), from €471,783 to €909,231
of which Land and buildings: +€415,832
- Receivables within one year +€88,979
up €88,979 (+734.9%), from €12,107 to €101,086
- Cash +€87,754
up €87,754 (+217.5%), from €40,352 to €128,107
mainly Debts after one year (+€530,321) and Depreciation (+€73,954)
- Debts after one year +€530,321
up €530,321 (+172.7%), from €307,000 to €837,321
- Other debts +€26,411
up €26,411 (+56.6%), from €46,635 to €73,047
- Trade debts +€24,901
up €24,901 (+5204.8%), from €478 to €25,379
- Current portion of long-term debt +€13,301
new in 2026: €13,301
- Tax, wage and social debts +€12,495
up €12,495 (+138.8%), from €9,002 to €21,497
- Gross operating margin +€67,388
up €67,388 (+183.8%), from €36,656 to €104,044
- Depreciation +€58,027
up €58,027 (+364.3%), from €15,927 to €73,954
- Financial charges +€11,993
up €11,993 (+171.6%), from €6,987 to €18,981
- Taxes -€2,802
down €2,802 (-100.0%), from €2,802 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €524,567 | €1,141,254 | +€616,687 | +117.6% |
| Fixed assets | 21/28 | €471,783 | €909,231 | +€437,448 | +92.7% |
| Tangible fixed assets | 22/27 | €471,783 | €909,231 | +€437,448 | +92.7% |
| Land and buildings | 22 | €470,862 | €886,694 | +€415,832 | +88.3% |
| Plant, machinery and equipment | 23 | €921 | €4,681 | +€3,759 | +408.0% |
| Furniture and vehicles | 24 | - | €17,857 | +€17,857 | |
| Current assets | 29/58 | €52,783 | €232,023 | +€179,239 | +339.6% |
| Amounts receivable within one year | 40/41 | €12,107 | €101,086 | +€88,979 | +734.9% |
| Trade receivables | 40 | €12,107 | €101,086 | +€88,979 | +734.9% |
| Cash at bank and in hand | 54/58 | €40,352 | €128,107 | +€87,754 | +217.5% |
| Deferred charges and accrued income | 490/1 | €324 | €2,830 | +€2,506 | +773.1% |
| Total equity and liabilities | 10/49 | €524,567 | €1,141,254 | +€616,687 | +117.6% |
| Equity | 10/15 | €160,057 | €170,708 | +€10,651 | +6.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €10,057 | €20,708 | +€10,651 | +105.9% |
| Distributable reserves | 133 | €10,057 | €20,708 | +€10,651 | +105.9% |
| Amounts payable | 17/49 | €364,509 | €970,546 | +€606,036 | +166.3% |
| Amounts payable after more than one year | 17 | €307,000 | €837,321 | +€530,321 | +172.7% |
| Financial debts | 170/4 | €307,000 | €837,321 | +€530,321 | +172.7% |
| Amounts payable within one year | 42/48 | €56,116 | €133,224 | +€77,109 | +137.4% |
| Current portion of amounts payable after more than one year | 42 | - | €13,301 | +€13,301 | |
| Trade debts | 44 | €478 | €25,379 | +€24,901 | +5204.8% |
| Suppliers | 440/4 | €478 | €25,379 | +€24,901 | +5204.8% |
| Taxes, remuneration and social security | 45 | €9,002 | €21,497 | +€12,495 | +138.8% |
| Taxes | 450/3 | €9,002 | €21,497 | +€12,495 | +138.8% |
| Other amounts payable | 47/48 | €46,635 | €73,047 | +€26,411 | +56.6% |
| Accrued charges and deferred income | 492/3 | €1,394 | €0 | -€1,394 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,927 | €73,954 | +€58,027 | +364.3% |
| Other operating charges | 640/8 | €883 | €465 | -€418 | -47.3% |
| Gross operating margin | 9900 | €36,656 | €104,044 | +€67,388 | +183.8% |
| Operating profit (loss) | 9901 | €19,846 | €29,625 | +€9,778 | +49.3% |
| Financial income | 75/76B | €0 | €7 | +€7 | +36450.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +36450.0% |
| Financial charges | 65/66B | €6,987 | €18,981 | +€11,993 | +171.6% |
| Recurring financial charges | 65 | €6,987 | €18,981 | +€11,993 | +171.6% |
| Profit (loss) for the period before taxes | 9903 | €12,859 | €10,651 | -€2,208 | -17.2% |
| Income taxes | 67/77 | €2,802 | €0 | -€2,802 | -100.0% |
| Profit (loss) for the period | 9904 | €10,057 | €10,651 | +€594 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,057 | €10,651 | +€594 | +5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.