ROSO: 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.
ROSO
Largest movements
- Cash -€10,760
down €10,760 (-59.3%), from €18,132 to €7,372
mainly Trade debts (-€9,759) and Net result for the year (-€2,221)
- Tangible fixed assets -€1,888
down €1,888 (-15.5%), from €12,218 to €10,330
of which Other tangible fixed assets: -€1,071
- Trade debts -€9,759
down €9,759 (-78.3%), from €12,462 to €2,703
- Profit (loss) carried forward -€2,221
down €2,221 (-31.1%), from -€7,147 to -€9,368
- Other operating charges -€3,159
down €3,159 (-88.4%), from €3,575 to €416
- Depreciation -€1,251
down €1,251 (-36.7%), from €3,407 to €2,156
- Gross operating margin +€642
up €642, from -€44 to €598
- Purchases and services +€421
up €421 (+0.3%), from €132,383 to €132,805
- Financial charges +€158
up €158 (+130.4%), from €121 to €279
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 | €39,578 | €27,486 | -€12,091 | -30.6% |
| Fixed assets | 21/28 | €12,218 | €10,330 | -€1,888 | -15.5% |
| Tangible fixed assets | 22/27 | €12,218 | €10,330 | -€1,888 | -15.5% |
| Plant, machinery and equipment | 23 | €502 | €123 | -€380 | -75.6% |
| Furniture and vehicles | 24 | €1,395 | €958 | -€437 | -31.4% |
| Other tangible fixed assets | 26 | €10,321 | €9,250 | -€1,071 | -10.4% |
| Current assets | 29/58 | €27,359 | €17,156 | -€10,203 | -37.3% |
| Stocks and contracts in progress | 3 | €8,684 | €8,894 | +€210 | +2.4% |
| Stocks | 30/36 | €8,684 | €8,894 | +€210 | +2.4% |
| Cash at bank and in hand | 54/58 | €18,132 | €7,372 | -€10,760 | -59.3% |
| Deferred charges and accrued income | 490/1 | €544 | €890 | +€347 | +63.7% |
| Total equity and liabilities | 10/49 | €39,578 | €27,486 | -€12,091 | -30.6% |
| Equity | 10/15 | €14,468 | €12,247 | -€2,221 | -15.4% |
| Contributions | 10/11 | €18,010 | €18,010 | = | 0.0% |
| Contributions outside capital | 11 | €18,010 | €18,010 | = | 0.0% |
| Other | 1109/19 | €18,010 | €18,010 | = | 0.0% |
| Reserves | 13 | €3,606 | €3,606 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,746 | €1,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,147 | -€9,368 | -€2,221 | -31.1% |
| Amounts payable | 17/49 | €25,110 | €15,239 | -€9,871 | -39.3% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,110 | €5,239 | -€9,871 | -65.3% |
| Trade debts | 44 | €12,462 | €2,703 | -€9,759 | -78.3% |
| Suppliers | 440/4 | €12,462 | €2,703 | -€9,759 | -78.3% |
| Taxes, remuneration and social security | 45 | €753 | €700 | -€53 | -7.1% |
| Taxes | 450/3 | €706 | €658 | -€49 | -6.9% |
| Remuneration and social security | 454/9 | €47 | €42 | -€5 | -10.0% |
| Other amounts payable | 47/48 | €1,895 | €1,836 | -€58 | -3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,383 | €132,805 | +€421 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,407 | €2,156 | -€1,251 | -36.7% |
| Other operating charges | 640/8 | €3,575 | €416 | -€3,159 | -88.4% |
| Gross operating margin | 9900 | -€44 | €598 | +€642 | |
| Operating profit (loss) | 9901 | -€7,026 | -€1,974 | +€5,052 | +71.9% |
| Financial income | 75/76B | €0 | €32 | +€32 | +53800.0% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +53800.0% |
| Financial charges | 65/66B | €121 | €279 | +€158 | +130.4% |
| Recurring financial charges | 65 | €121 | €279 | +€158 | +130.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,147 | -€2,221 | +€4,926 | +68.9% |
| Profit (loss) for the period | 9904 | -€7,147 | -€2,221 | +€4,926 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,147 | -€2,221 | +€4,926 | +68.9% |
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 11 October 2026 via checked.be.