ROSMO MANAGEMENT: 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.
ROSMO MANAGEMENT
Largest movements
- Current assets -€7,761
down €7,761 (-25.2%), from €30,774 to €23,013
of which Receivables within one year: -€15,344
- Tangible fixed assets -€1,062
down €1,062 (-5.6%), from €18,889 to €17,827
- Equity -€24,617
down €24,617, from €17,642 to -€6,975
of which Profit (loss) carried forward: -€37,017
- Debts within one year +€15,794
up €15,794 (+49.2%), from €32,115 to €47,909
of which Other debts: +€43,437
- Depreciation +€11,173
up €11,173 (+222%), from €5,031 to €16,204
- Gross operating margin +€10,067
up €10,067 (+119%), from €8,466 to €18,532
- Other operating charges +€5,549
new in 2025: €5,549
- Taxes -€835
down €835 (-66.2%), from €1,261 to €426
- Financial charges +€255
new in 2025: €255
From the 2020 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,756 | €40,933 | -€8,823 | -17.7% |
| Fixed assets | 21/28 | €18,982 | €17,921 | -€1,062 | -5.6% |
| Tangible fixed assets | 22/27 | €18,889 | €17,827 | -€1,062 | -5.6% |
| Plant, machinery and equipment | 23 | - | €9,138 | +€9,138 | |
| Furniture and vehicles | 24 | - | €8,690 | +€8,690 | |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €30,774 | €23,013 | -€7,761 | -25.2% |
| Amounts receivable within one year | 40/41 | €26,704 | €11,360 | -€15,344 | -57.5% |
| Trade receivables | 40 | - | €11,301 | +€11,301 | |
| Other amounts receivable | 41 | - | €59 | +€59 | |
| Cash at bank and in hand | 54/58 | €3,878 | €10,800 | +€6,922 | +178% |
| Deferred charges and accrued income | 490/1 | - | €853 | +€853 | |
| Total equity and liabilities | 10/49 | €49,756 | €40,933 | -€8,823 | -17.7% |
| Equity | 10/15 | €17,642 | -€6,975 | -€24,617 | |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €9,582 | -€27,435 | -€37,017 | |
| Amounts payable | 17/49 | €32,115 | €47,909 | +€15,794 | +49.2% |
| Amounts payable within one year | 42/48 | €32,115 | €47,909 | +€15,794 | +49.2% |
| Trade debts | 44 | €1,970 | €55 | -€1,915 | -97.2% |
| Suppliers | 440/4 | - | €55 | +€55 | |
| Taxes, remuneration and social security | 45 | - | €4,418 | +€4,418 | |
| Taxes | 450/3 | - | €4,418 | +€4,418 | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €43,437 | +€43,437 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,031 | €16,204 | +€11,173 | +222% |
| Other operating charges | 640/8 | - | €5,549 | +€5,549 | |
| Gross operating margin | 9900 | €8,466 | €18,532 | +€10,067 | +119% |
| Operating profit (loss) | 9901 | €2,882 | -€3,220 | -€6,103 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | €49 | €3 | -€47 | -94.2% |
| Financial charges | 65/66B | - | €255 | +€255 | |
| Recurring financial charges | 65 | €206 | €255 | +€49 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €2,726 | -€3,473 | -€6,198 | |
| Income taxes | 67/77 | €1,261 | €426 | -€835 | -66.2% |
| Profit (loss) for the period | 9904 | €1,464 | -€3,898 | -€5,363 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,464 | -€3,898 | -€5,363 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.