ROSPA BELGIUM: 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.
ROSPA BELGIUM
Largest movements
- Cash -€39,961
down €39,961 (-5.4%), from €743,344 to €703,383
mainly Net result for the year (-€40,945) and Trade debts (-€1,249)
- Profit (loss) carried forward -€40,945
down €40,945 (-5.4%), from €763,311 to €722,366
- Financial income -€399,650
no longer reported in 2024 (was €399,650)
- Financial charges -€8,249
down €8,249 (-58.6%), from €14,066 to €5,817
- Gross operating margin -€963
down €963 (-2.9%), from -€33,198 to -€34,160
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,252,006 | €2,209,813 | -€42,194 | -1.9% |
| Fixed assets | 21/28 | €1,506,430 | €1,506,430 | = | 0.0% |
| Financial fixed assets | 28 | €1,506,430 | €1,506,430 | = | 0.0% |
| Current assets | 29/58 | €745,576 | €703,383 | -€42,194 | -5.7% |
| Cash at bank and in hand | 54/58 | €743,344 | €703,383 | -€39,961 | -5.4% |
| Deferred charges and accrued income | 490/1 | €2,232 | - | -€2,232 | |
| Total equity and liabilities | 10/49 | €2,252,006 | €2,209,813 | -€42,194 | -1.9% |
| Equity | 10/15 | €2,250,672 | €2,209,728 | -€40,945 | -1.8% |
| Contributions | 10/11 | €1,487,361 | €1,487,361 | = | 0.0% |
| Profit (loss) carried forward | 14 | €763,311 | €722,366 | -€40,945 | -5.4% |
| Amounts payable | 17/49 | €1,334 | €85 | -€1,249 | -93.6% |
| Amounts payable within one year | 42/48 | €1,334 | €85 | -€1,249 | -93.6% |
| Trade debts | 44 | €1,334 | €85 | -€1,249 | -93.6% |
| Suppliers | 440/4 | €1,334 | €85 | -€1,249 | -93.6% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€33,198 | -€34,160 | -€963 | -2.9% |
| Operating profit (loss) | 9901 | -€34,158 | -€35,128 | -€970 | -2.8% |
| Financial income | 75/76B | €399,650 | - | -€399,650 | |
| Recurring financial income | 75 | €399,650 | - | -€399,650 | |
| Financial charges | 65/66B | €14,066 | €5,817 | -€8,249 | -58.6% |
| Recurring financial charges | 65 | €14,066 | €5,817 | -€8,249 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €351,427 | -€40,945 | -€392,371 | |
| Profit (loss) for the period | 9904 | €351,427 | -€40,945 | -€392,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €351,427 | -€40,945 | -€392,371 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.