ROSKWOOD: 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.
ROSKWOOD
Largest movements
- Receivables within one year -€27,988
down €27,988 (-96.6%), from €28,976 to €988
of which Trade receivables: -€25,563
- Tangible fixed assets -€4,862
down €4,862 (-30.3%), from €16,028 to €11,166
- Cash -€797
down €797 (-4.9%), from €16,261 to €15,464
mainly Net result for the year (-€18,207) and Other debts (-€9,485)
- Reserves -€11,416
no longer reported in 2025 (was €11,416)
- Other debts -€9,485
down €9,485 (-56.2%), from €16,875 to €7,390
- Profit (loss) carried forward -€6,791
new in 2025: -€6,791
- Trade debts -€5,339
down €5,339 (-62.0%), from €8,612 to €3,273
- Debts after one year -€3,941
down €3,941 (-40.4%), from €9,747 to €5,806
- Gross operating margin -€26,608
down €26,608, from €15,103 to -€11,505
- Taxes -€2,809
down €2,809 (-95.2%), from €2,950 to €141
- Other operating charges +€255
up €255 (+33.0%), from €772 to €1,027
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 | €62,036 | €28,560 | -€33,476 | -54.0% |
| Fixed assets | 21/28 | €16,245 | €11,166 | -€5,080 | -31.3% |
| Intangible fixed assets | 21 | €218 | - | -€218 | |
| Tangible fixed assets | 22/27 | €16,028 | €11,166 | -€4,862 | -30.3% |
| Furniture and vehicles | 24 | €16,028 | €11,166 | -€4,862 | -30.3% |
| Current assets | 29/58 | €45,790 | €17,394 | -€28,396 | -62.0% |
| Amounts receivable within one year | 40/41 | €28,976 | €988 | -€27,988 | -96.6% |
| Trade receivables | 40 | €25,946 | €383 | -€25,563 | -98.5% |
| Other amounts receivable | 41 | €3,031 | €605 | -€2,425 | -80.0% |
| Cash at bank and in hand | 54/58 | €16,261 | €15,464 | -€797 | -4.9% |
| Deferred charges and accrued income | 490/1 | €554 | €942 | +€389 | +70.2% |
| Total equity and liabilities | 10/49 | €62,036 | €28,560 | -€33,476 | -54.0% |
| Equity | 10/15 | €16,416 | -€1,791 | -€18,207 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,416 | - | -€11,416 | |
| Distributable reserves | 133 | €11,416 | - | -€11,416 | |
| Profit (loss) carried forward | 14 | - | -€6,791 | -€6,791 | |
| Amounts payable | 17/49 | €45,620 | €30,351 | -€15,269 | -33.5% |
| Amounts payable after more than one year | 17 | €9,747 | €5,806 | -€3,941 | -40.4% |
| Financial debts | 170/4 | €9,747 | €5,806 | -€3,941 | -40.4% |
| Amounts payable within one year | 42/48 | €35,833 | €24,545 | -€11,288 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €3,816 | €3,941 | +€126 | +3.3% |
| Trade debts | 44 | €8,612 | €3,273 | -€5,339 | -62.0% |
| Suppliers | 440/4 | €8,612 | €3,273 | -€5,339 | -62.0% |
| Taxes, remuneration and social security | 45 | €6,530 | €9,941 | +€3,411 | +52.2% |
| Taxes | 450/3 | €4,526 | €6,541 | +€2,015 | +44.5% |
| Remuneration and social security | 454/9 | €2,004 | €3,400 | +€1,396 | +69.7% |
| Other amounts payable | 47/48 | €16,875 | €7,390 | -€9,485 | -56.2% |
| Accrued charges and deferred income | 492/3 | €40 | - | -€40 | |
| Non-recurring operating income | 76A | - | €529 | +€529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,131 | €5,080 | -€51 | -1.0% |
| Other operating charges | 640/8 | €772 | €1,027 | +€255 | +33.0% |
| Gross operating margin | 9900 | €15,103 | -€11,505 | -€26,608 | |
| Operating profit (loss) | 9901 | €9,201 | -€17,611 | -€26,812 | |
| Financial income | 75/76B | €68 | - | -€68 | |
| Recurring financial income | 75 | €68 | - | -€68 | |
| Financial charges | 65/66B | €552 | €455 | -€97 | -17.6% |
| Recurring financial charges | 65 | €552 | €455 | -€97 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €8,717 | -€18,066 | -€26,783 | |
| Income taxes | 67/77 | €2,950 | €141 | -€2,809 | -95.2% |
| Profit (loss) for the period | 9904 | €5,767 | -€18,207 | -€23,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,767 | -€18,207 | -€23,974 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.