ROSLE: 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.
ROSLE
Largest movements
- Cash -€220,059
down €220,059 (-66.0%), from €333,381 to €113,322
mainly Contributions, distributions and other (-€400,000) and Investment in fixed assets (net) (-€17,525)
- Receivables within one year -€74,881
down €74,881 (-99.4%), from €75,355 to €473
of which Trade receivables: -€74,878
- Tangible fixed assets +€16,132
new in 2025: €16,132
- Profit (loss) carried forward -€295,890
down €295,890 (-87.1%), from €339,655 to €43,766
- Tax, wage and social debts +€18,163
up €18,163 (+28.8%), from €63,119 to €81,283
- Gross operating margin -€39,628
down €39,628 (-19.3%), from €205,508 to €165,881
- Taxes +€8,695
up €8,695 (+17.1%), from €50,924 to €59,619
- Financial income -€6,397
down €6,397 (-100%), from €6,397 to €0
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 | €408,736 | €130,408 | -€278,328 | -68.1% |
| Fixed assets | 21/28 | - | €16,132 | +€16,132 | |
| Tangible fixed assets | 22/27 | - | €16,132 | +€16,132 | |
| Furniture and vehicles | 24 | - | €16,132 | +€16,132 | |
| Current assets | 29/58 | €408,736 | €114,276 | -€294,460 | -72.0% |
| Amounts receivable within one year | 40/41 | €75,355 | €473 | -€74,881 | -99.4% |
| Trade receivables | 40 | €75,352 | €473 | -€74,878 | -99.4% |
| Other amounts receivable | 41 | €3 | €0 | -€3 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €333,381 | €113,322 | -€220,059 | -66.0% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €408,736 | €130,408 | -€278,328 | -68.1% |
| Equity | 10/15 | €344,655 | €48,766 | -€295,890 | -85.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €339,655 | €43,766 | -€295,890 | -87.1% |
| Amounts payable | 17/49 | €64,080 | €81,642 | +€17,562 | +27.4% |
| Amounts payable within one year | 42/48 | €64,080 | €81,642 | +€17,562 | +27.4% |
| Trade debts | 44 | €892 | €200 | -€692 | -77.5% |
| Suppliers | 440/4 | €892 | €200 | -€692 | -77.5% |
| Taxes, remuneration and social security | 45 | €63,119 | €81,283 | +€18,163 | +28.8% |
| Taxes | 450/3 | €63,119 | €81,283 | +€18,163 | +28.8% |
| Other amounts payable | 47/48 | €69 | €160 | +€90 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,392 | +€1,392 | |
| Other operating charges | 640/8 | - | €541 | +€541 | |
| Gross operating margin | 9900 | €205,508 | €165,881 | -€39,628 | -19.3% |
| Operating profit (loss) | 9901 | €205,508 | €163,947 | -€41,561 | -20.2% |
| Financial income | 75/76B | €6,397 | €0 | -€6,397 | -100% |
| Recurring financial income | 75 | €6,397 | €0 | -€6,397 | -100% |
| Financial charges | 65/66B | €67 | €218 | +€150 | +224% |
| Recurring financial charges | 65 | €67 | €218 | +€150 | +224% |
| Profit (loss) for the period before taxes | 9903 | €211,838 | €163,730 | -€48,109 | -22.7% |
| Income taxes | 67/77 | €50,924 | €59,619 | +€8,695 | +17.1% |
| Profit (loss) for the period | 9904 | €160,914 | €104,110 | -€56,804 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €160,914 | €104,110 | -€56,804 | -35.3% |
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 24 October 2026 via checked.be.