ROSOLIA: 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.
ROSOLIA
Largest movements
- Cash +€9,240
up €9,240 (+76.3%), from €12,106 to €21,346
mainly Net result for the year (+€11,346) and Depreciation (+€9,555)
- Receivables within one year -€6,395
down €6,395 (-42.1%), from €15,179 to €8,784
of which Trade receivables: -€5,558
- Deferred charges and accrued income +€1,977
up €1,977 (+931%), from €212 to €2,190
- Tangible fixed assets -€1,673
down €1,673 (-4.6%), from €36,412 to €34,739
of which Leasing and similar rights: -€7,533
- Profit (loss) carried forward +€11,346
up €11,346 (+86.1%), from €13,177 to €24,522
- Debts after one year -€7,153
down €7,153 (-25.4%), from €28,130 to €20,978
of which Financial debts: -€7,153
- Other debts +€2,914
up €2,914 (+377%), from €772 to €3,686
- Tax, wage and social debts -€2,457
down €2,457 (-17.5%), from €14,012 to €11,555
of which Taxes: -€1,678
- Trade debts -€1,951
down €1,951 (-54.0%), from €3,611 to €1,660
- Purchases and services +€34,367
up €34,367 (+119%), from €28,866 to €63,233
- Turnover +€30,787
up €30,787 (+51.9%), from €59,312 to €90,100
- Gross operating margin -€3,580
down €3,580 (-11.8%), from €30,447 to €26,867
- Taxes -€1,247
down €1,247 (-32.3%), from €3,861 to €2,614
- Depreciation +€969
up €969 (+11.3%), from €8,586 to €9,555
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 | €70,583 | €73,283 | +€2,699 | +3.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €43,085 | €40,963 | -€2,123 | -4.9% |
| Intangible fixed assets | 21 | €793 | €344 | -€449 | -56.7% |
| Tangible fixed assets | 22/27 | €36,412 | €34,739 | -€1,673 | -4.6% |
| Plant, machinery and equipment | 23 | €7,143 | €6,156 | -€987 | -13.8% |
| Furniture and vehicles | 24 | €621 | €7,469 | +€6,847 | +1,102% |
| Leasing and similar rights | 25 | €28,648 | €21,114 | -€7,533 | -26.3% |
| Financial fixed assets | 28 | €5,880 | €5,880 | = | 0.0% |
| Current assets | 29/58 | €27,498 | €32,320 | +€4,822 | +17.5% |
| Amounts receivable within one year | 40/41 | €15,179 | €8,784 | -€6,395 | -42.1% |
| Trade receivables | 40 | €13,679 | €8,121 | -€5,558 | -40.6% |
| Other amounts receivable | 41 | €1,500 | €663 | -€837 | -55.8% |
| Cash at bank and in hand | 54/58 | €12,106 | €21,346 | +€9,240 | +76.3% |
| Deferred charges and accrued income | 490/1 | €212 | €2,190 | +€1,977 | +931% |
| Total equity and liabilities | 10/49 | €70,583 | €73,283 | +€2,699 | +3.8% |
| Equity | 10/15 | €16,477 | €27,822 | +€11,346 | +68.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,177 | €24,522 | +€11,346 | +86.1% |
| Amounts payable | 17/49 | €54,107 | €45,460 | -€8,646 | -16.0% |
| Amounts payable after more than one year | 17 | €28,130 | €20,978 | -€7,153 | -25.4% |
| Financial debts | 170/4 | €22,250 | €15,098 | -€7,153 | -32.1% |
| Other amounts payable | 178/9 | €5,880 | €5,880 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,976 | €24,483 | -€1,493 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €7,581 | €7,581 | = | 0.0% |
| Trade debts | 44 | €3,611 | €1,660 | -€1,951 | -54.0% |
| Suppliers | 440/4 | €3,611 | €1,660 | -€1,951 | -54.0% |
| Taxes, remuneration and social security | 45 | €14,012 | €11,555 | -€2,457 | -17.5% |
| Taxes | 450/3 | €8,403 | €6,725 | -€1,678 | -20.0% |
| Remuneration and social security | 454/9 | €5,609 | €4,830 | -€779 | -13.9% |
| Other amounts payable | 47/48 | €772 | €3,686 | +€2,914 | +377% |
| Turnover | 70 | €59,312 | €90,100 | +€30,787 | +51.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,866 | €63,233 | +€34,367 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,586 | €9,555 | +€969 | +11.3% |
| Other operating charges | 640/8 | €840 | €969 | +€129 | +15.3% |
| Gross operating margin | 9900 | €30,447 | €26,867 | -€3,580 | -11.8% |
| Operating profit (loss) | 9901 | €21,021 | €16,343 | -€4,678 | -22.3% |
| Financial charges | 65/66B | €2,775 | €2,384 | -€392 | -14.1% |
| Recurring financial charges | 65 | €2,775 | €2,384 | -€392 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €18,246 | €13,960 | -€4,286 | -23.5% |
| Income taxes | 67/77 | €3,861 | €2,614 | -€1,247 | -32.3% |
| Profit (loss) for the period | 9904 | €14,385 | €11,346 | -€3,039 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,385 | €11,346 | -€3,039 | -21.1% |
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 18 October 2026 via checked.be.