ROSMERTA: 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.
ROSMERTA
Largest movements
- Cash +€298,448
up €298,448 (+1161.0%), from €25,707 to €324,155
mainly Net result for the year (+€182,913) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Reserves +€164,650
new in 2025: €164,650
- Profit (loss) carried forward +€18,263
up €18,263, from -€18,257 to €7
- Tax, wage and social debts +€15,535
new in 2025: €15,535
- Financial income +€105,100
up €105,100 (+103.0%), from €102,000 to €207,100
- Taxes +€16,465
new in 2025: €16,465
- Gross operating margin -€3,731
down €3,731 (-126.8%), from -€2,943 to -€6,674
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.
Cash bridge derived
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 | €957,943 | €1,156,392 | +€198,448 | +20.7% |
| Fixed assets | 21/28 | €832,236 | €832,236 | = | 0.0% |
| Financial fixed assets | 28 | €832,236 | €832,236 | = | 0.0% |
| Current assets | 29/58 | €125,707 | €324,155 | +€198,448 | +157.9% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,707 | €324,155 | +€298,448 | +1161.0% |
| Total equity and liabilities | 10/49 | €957,943 | €1,156,392 | +€198,448 | +20.7% |
| Equity | 10/15 | €957,943 | €1,140,857 | +€182,913 | +19.1% |
| Contributions | 10/11 | €976,200 | €976,200 | = | 0.0% |
| Reserves | 13 | - | €164,650 | +€164,650 | |
| Distributable reserves | 133 | - | €164,650 | +€164,650 | |
| Profit (loss) carried forward | 14 | -€18,257 | €7 | +€18,263 | |
| Amounts payable | 17/49 | €0 | €15,535 | +€15,535 | |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | €15,535 | +€15,535 | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €15,535 | +€15,535 | |
| Taxes | 450/3 | - | €15,535 | +€15,535 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€2,943 | -€6,674 | -€3,731 | -126.8% |
| Operating profit (loss) | 9901 | -€3,911 | -€7,672 | -€3,762 | -96.2% |
| Financial income | 75/76B | €102,000 | €207,100 | +€105,100 | +103.0% |
| Recurring financial income | 75 | €102,000 | €207,100 | +€105,100 | +103.0% |
| Financial charges | 65/66B | €70 | €49 | -€21 | -29.6% |
| Recurring financial charges | 65 | €70 | €49 | -€21 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €98,019 | €199,378 | +€101,359 | +103.4% |
| Income taxes | 67/77 | - | €16,465 | +€16,465 | |
| Profit (loss) for the period | 9904 | €98,019 | €182,913 | +€84,894 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,019 | €182,913 | +€84,894 | +86.6% |
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 10 October 2026 via checked.be.