ROSMARINO: 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.
ROSMARINO
Largest movements
- Tangible fixed assets -€7,172
down €7,172 (-21.4%), from €33,516 to €26,344
- Receivables within one year +€6,911
up €6,911 (+6.2%), from €111,152 to €118,064
of which Other amounts receivable: +€12,327
- Profit (loss) carried forward +€10,371
up €10,371 (+14.7%), from €70,508 to €80,879
- Debts after one year -€9,677
down €9,677 (-42.7%), from €22,678 to €13,001
- Gross operating margin -€31,369
down €31,369 (-46.7%), from €67,103 to €35,734
- Purchases and services +€25,304
up €25,304 (+49.0%), from €51,684 to €76,987
- Turnover -€6,066
down €6,066 (-5.1%), from €118,787 to €112,721
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 | €146,260 | €144,939 | -€1,321 | -0.9% |
| Fixed assets | 21/28 | €33,516 | €26,344 | -€7,172 | -21.4% |
| Tangible fixed assets | 22/27 | €33,516 | €26,344 | -€7,172 | -21.4% |
| Furniture and vehicles | 24 | €33,516 | €26,344 | -€7,172 | -21.4% |
| Current assets | 29/58 | €112,744 | €118,595 | +€5,851 | +5.2% |
| Amounts receivable within one year | 40/41 | €111,152 | €118,064 | +€6,911 | +6.2% |
| Trade receivables | 40 | €9,708 | €4,292 | -€5,416 | -55.8% |
| Other amounts receivable | 41 | €101,444 | €113,771 | +€12,327 | +12.2% |
| Cash at bank and in hand | 54/58 | €1,592 | €532 | -€1,060 | -66.6% |
| Total equity and liabilities | 10/49 | €146,260 | €144,939 | -€1,321 | -0.9% |
| Equity | 10/15 | €110,508 | €120,879 | +€10,371 | +9.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,508 | €80,879 | +€10,371 | +14.7% |
| Amounts payable | 17/49 | €35,752 | €24,060 | -€11,692 | -32.7% |
| Amounts payable after more than one year | 17 | €22,678 | €13,001 | -€9,677 | -42.7% |
| Financial debts | 170/4 | €22,678 | €13,001 | -€9,677 | -42.7% |
| Amounts payable within one year | 42/48 | €13,074 | €11,059 | -€2,015 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €10,467 | €9,677 | -€789 | -7.5% |
| Trade debts | 44 | €2,607 | €1,382 | -€1,225 | -47.0% |
| Suppliers | 440/4 | €2,607 | €1,382 | -€1,225 | -47.0% |
| Turnover | 70 | €118,787 | €112,721 | -€6,066 | -5.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,684 | €76,987 | +€25,304 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,801 | €11,464 | +€663 | +6.1% |
| Other operating charges | 640/8 | €3,141 | €2,077 | -€1,064 | -33.9% |
| Gross operating margin | 9900 | €67,103 | €35,734 | -€31,369 | -46.7% |
| Operating profit (loss) | 9901 | €53,160 | €22,192 | -€30,968 | -58.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,921 | €1,390 | -€531 | -27.6% |
| Recurring financial charges | 65 | €1,921 | €1,390 | -€531 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €51,239 | €20,802 | -€30,437 | -59.4% |
| Income taxes | 67/77 | €10,139 | €10,431 | +€292 | +2.9% |
| Profit (loss) for the period | 9904 | €41,100 | €10,371 | -€30,729 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,100 | €10,371 | -€30,729 | -74.8% |
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.