ROSPOL: 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.
ROSPOL
Largest movements
- Receivables within one year +€17,450
up €17,450 (+50.5%), from €34,535 to €51,985
of which Trade receivables: +€22,490
- Cash -€7,664
down €7,664 (-12.0%), from €63,756 to €56,092
mainly Receivables within one year (-€17,450) and Trade debts (-€13,761)
- Deferred charges and accrued income +€1,171
up €1,171 (+1361.9%), from €86 to €1,257
- Profit (loss) carried forward +€31,563
up €31,563 (+47.4%), from €66,549 to €98,112
- Trade debts -€13,761
down €13,761 (-68.1%), from €20,202 to €6,441
- Tax, wage and social debts -€7,474
down €7,474 (-47.9%), from €15,616 to €8,142
of which Taxes: -€4,122
- Gross operating margin -€14,769
down €14,769 (-22.9%), from €64,440 to €49,671
- Financial charges +€3,794
up €3,794 (+344.0%), from €1,103 to €4,897
- Taxes -€3,624
down €3,624 (-29.5%), from €12,263 to €8,639
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 | €103,367 | €113,695 | +€10,328 | +10.0% |
| Fixed assets | 21/28 | €4,990 | €4,360 | -€630 | -12.6% |
| Tangible fixed assets | 22/27 | €4,990 | €4,360 | -€630 | -12.6% |
| Plant, machinery and equipment | 23 | €3,135 | €2,501 | -€634 | -20.2% |
| Furniture and vehicles | 24 | €1,855 | €1,859 | +€4 | +0.2% |
| Current assets | 29/58 | €98,377 | €109,334 | +€10,957 | +11.1% |
| Amounts receivable within one year | 40/41 | €34,535 | €51,985 | +€17,450 | +50.5% |
| Trade receivables | 40 | €26,775 | €49,265 | +€22,490 | +84.0% |
| Other amounts receivable | 41 | €7,760 | €2,720 | -€5,040 | -64.9% |
| Cash at bank and in hand | 54/58 | €63,756 | €56,092 | -€7,664 | -12.0% |
| Deferred charges and accrued income | 490/1 | €86 | €1,257 | +€1,171 | +1361.9% |
| Total equity and liabilities | 10/49 | €103,367 | €113,695 | +€10,328 | +10.0% |
| Equity | 10/15 | €67,549 | €99,112 | +€31,563 | +46.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,549 | €98,112 | +€31,563 | +47.4% |
| Amounts payable | 17/49 | €35,818 | €14,582 | -€21,236 | -59.3% |
| Amounts payable within one year | 42/48 | €35,818 | €14,582 | -€21,236 | -59.3% |
| Trade debts | 44 | €20,202 | €6,441 | -€13,761 | -68.1% |
| Suppliers | 440/4 | €20,202 | €6,441 | -€13,761 | -68.1% |
| Taxes, remuneration and social security | 45 | €15,616 | €8,142 | -€7,474 | -47.9% |
| Taxes | 450/3 | €12,264 | €8,142 | -€4,122 | -33.6% |
| Remuneration and social security | 454/9 | €3,352 | - | -€3,352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,433 | €4,028 | +€595 | +17.3% |
| Other operating charges | 640/8 | €218 | €555 | +€337 | +154.6% |
| Gross operating margin | 9900 | €64,440 | €49,671 | -€14,769 | -22.9% |
| Operating profit (loss) | 9901 | €60,789 | €45,088 | -€15,701 | -25.8% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €1,103 | €4,897 | +€3,794 | +344.0% |
| Recurring financial charges | 65 | €1,103 | €4,897 | +€3,794 | +344.0% |
| Profit (loss) for the period before taxes | 9903 | €59,686 | €40,202 | -€19,484 | -32.6% |
| Income taxes | 67/77 | €12,263 | €8,639 | -€3,624 | -29.5% |
| Profit (loss) for the period | 9904 | €47,423 | €31,563 | -€15,860 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,423 | €31,563 | -€15,860 | -33.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.