ROSMAN JP: 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.
ROSMAN JP
Largest movements
- Cash -€24,780
down €24,780 (-42.4%), from €58,468 to €33,688
mainly Other debts (-€30,000) and Receivables within one year (-€11,560)
- Receivables within one year +€11,560
up €11,560 (+48.2%), from €23,975 to €35,535
of which Trade receivables: +€11,563
- Stocks and contracts +€6,224
up €6,224 (+10.0%), from €62,233 to €68,458
- Tangible fixed assets -€5,379
down €5,379 (-41.8%), from €12,860 to €7,481
of which Plant, machinery and equipment: -€4,203
- Deferred charges and accrued income -€1,873
down €1,873 (-33.3%), from €5,630 to €3,757
- Other debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Reserves +€16,772
up €16,772 (+185%), from €9,049 to €25,822
- Trade debts +€4,557
up €4,557 (+54.5%), from €8,359 to €12,916
- Tax, wage and social debts -€4,286
down €4,286 (-26.5%), from €16,149 to €11,863
of which Taxes: -€2,859
- Gross operating margin +€11,729
up €11,729 (+14.7%), from €79,921 to €91,649
- Depreciation -€7,918
down €7,918 (-59.5%), from €13,297 to €5,379
- Staff costs +€5,398
up €5,398 (+11.3%), from €47,868 to €53,266
- Taxes +€5,291
up €5,291 (+100%), from €5,275 to €10,566
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 | €163,166 | €148,918 | -€14,247 | -8.7% |
| Fixed assets | 21/28 | €12,860 | €7,481 | -€5,379 | -41.8% |
| Tangible fixed assets | 22/27 | €12,860 | €7,481 | -€5,379 | -41.8% |
| Plant, machinery and equipment | 23 | €11,246 | €7,044 | -€4,203 | -37.4% |
| Furniture and vehicles | 24 | €1,613 | €437 | -€1,176 | -72.9% |
| Current assets | 29/58 | €150,306 | €141,437 | -€8,869 | -5.9% |
| Stocks and contracts in progress | 3 | €62,233 | €68,458 | +€6,224 | +10.0% |
| Stocks | 30/36 | €62,233 | €68,458 | +€6,224 | +10.0% |
| Amounts receivable within one year | 40/41 | €23,975 | €35,535 | +€11,560 | +48.2% |
| Trade receivables | 40 | €17,815 | €29,378 | +€11,563 | +64.9% |
| Other amounts receivable | 41 | €6,160 | €6,156 | -€4 | -0.1% |
| Cash at bank and in hand | 54/58 | €58,468 | €33,688 | -€24,780 | -42.4% |
| Deferred charges and accrued income | 490/1 | €5,630 | €3,757 | -€1,873 | -33.3% |
| Total equity and liabilities | 10/49 | €163,166 | €148,918 | -€14,247 | -8.7% |
| Equity | 10/15 | €107,367 | €124,140 | +€16,772 | +15.6% |
| Contributions | 10/11 | €14,569 | €14,569 | = | 0.0% |
| Reserves | 13 | €9,049 | €25,822 | +€16,772 | +185% |
| Distributable reserves | 133 | €9,049 | €25,822 | +€16,772 | +185% |
| Profit (loss) carried forward | 14 | €83,749 | €83,749 | = | 0.0% |
| Amounts payable | 17/49 | €55,798 | €24,779 | -€31,020 | -55.6% |
| Amounts payable within one year | 42/48 | €55,798 | €24,779 | -€31,020 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | €1,291 | €0 | -€1,291 | -100% |
| Trade debts | 44 | €8,359 | €12,916 | +€4,557 | +54.5% |
| Suppliers | 440/4 | €8,359 | €12,916 | +€4,557 | +54.5% |
| Taxes, remuneration and social security | 45 | €16,149 | €11,863 | -€4,286 | -26.5% |
| Taxes | 450/3 | €10,358 | €7,499 | -€2,859 | -27.6% |
| Remuneration and social security | 454/9 | €5,791 | €4,364 | -€1,427 | -24.6% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100% |
| Remuneration, social security and pensions | 62 | €47,868 | €53,266 | +€5,398 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,297 | €5,379 | -€7,918 | -59.5% |
| Other operating charges | 640/8 | €4,821 | €4,552 | -€269 | -5.6% |
| Gross operating margin | 9900 | €79,921 | €91,649 | +€11,729 | +14.7% |
| Operating profit (loss) | 9901 | €13,934 | €28,452 | +€14,518 | +104% |
| Financial charges | 65/66B | €1,470 | €1,115 | -€355 | -24.2% |
| Recurring financial charges | 65 | €1,470 | €1,115 | -€355 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €12,464 | €27,338 | +€14,874 | +119% |
| Income taxes | 67/77 | €5,275 | €10,566 | +€5,291 | +100% |
| Profit (loss) for the period | 9904 | €7,189 | €16,772 | +€9,583 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €7,189 | €16,772 | +€9,583 | +133% |
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 29 October 2026 via checked.be.