Rosquin 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.
Rosquin Management
Largest movements
- Receivables within one year +€120,799
up €120,799 (+505%), from €23,935 to €144,734
of which Other amounts receivable: +€86,791
- Cash -€80,243
down €80,243 (-46.3%), from €173,423 to €93,181
mainly Receivables within one year (-€120,799) and Investment in fixed assets (net) (-€18,528)
- Tangible fixed assets +€17,287
new in 2025: €17,287
of which Furniture and vehicles: +€16,530
- Reserves +€68,873
up €68,873 (+41.1%), from €167,659 to €236,532
- Tax, wage and social debts -€16,409
down €16,409 (-63.6%), from €25,787 to €9,378
- Trade debts +€7,225
up €7,225 (+793%), from €911 to €8,136
- Gross operating margin -€74,475
down €74,475 (-45.3%), from €164,567 to €90,092
- Taxes -€17,500
down €17,500 (-46.6%), from €37,559 to €20,059
- Financial income +€2,475
up €2,475 (+8,838%), from €28 to €2,503
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 | €197,358 | €257,046 | +€59,688 | +30.2% |
| Fixed assets | 21/28 | - | €17,287 | +€17,287 | |
| Tangible fixed assets | 22/27 | - | €17,287 | +€17,287 | |
| Plant, machinery and equipment | 23 | - | €757 | +€757 | |
| Furniture and vehicles | 24 | - | €16,530 | +€16,530 | |
| Current assets | 29/58 | €197,358 | €239,759 | +€42,401 | +21.5% |
| Amounts receivable within one year | 40/41 | €23,935 | €144,734 | +€120,799 | +505% |
| Trade receivables | 40 | €21,065 | €55,073 | +€34,008 | +161% |
| Other amounts receivable | 41 | €2,870 | €89,661 | +€86,791 | +3,024% |
| Cash at bank and in hand | 54/58 | €173,423 | €93,181 | -€80,243 | -46.3% |
| Deferred charges and accrued income | 490/1 | - | €1,844 | +€1,844 | |
| Total equity and liabilities | 10/49 | €197,358 | €257,046 | +€59,688 | +30.2% |
| Equity | 10/15 | €170,659 | €239,532 | +€68,873 | +40.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €167,659 | €236,532 | +€68,873 | +41.1% |
| Distributable reserves | 133 | €167,659 | €236,532 | +€68,873 | +41.1% |
| Amounts payable | 17/49 | €26,699 | €17,514 | -€9,185 | -34.4% |
| Amounts payable within one year | 42/48 | €26,699 | €17,514 | -€9,185 | -34.4% |
| Trade debts | 44 | €911 | €8,136 | +€7,225 | +793% |
| Suppliers | 440/4 | €911 | €8,136 | +€7,225 | +793% |
| Taxes, remuneration and social security | 45 | €25,787 | €9,378 | -€16,409 | -63.6% |
| Taxes | 450/3 | €25,787 | €9,378 | -€16,409 | -63.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,241 | +€1,241 | |
| Other operating charges | 640/8 | €314 | €684 | +€369 | +118% |
| Gross operating margin | 9900 | €164,567 | €90,092 | -€74,475 | -45.3% |
| Operating profit (loss) | 9901 | €164,253 | €88,168 | -€76,085 | -46.3% |
| Financial income | 75/76B | €28 | €2,503 | +€2,475 | +8,838% |
| Recurring financial income | 75 | €28 | €2,503 | +€2,475 | +8,838% |
| Financial charges | 65/66B | €1,942 | €1,738 | -€204 | -10.5% |
| Recurring financial charges | 65 | €1,942 | €1,738 | -€204 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €162,339 | €88,932 | -€73,406 | -45.2% |
| Income taxes | 67/77 | €37,559 | €20,059 | -€17,500 | -46.6% |
| Profit (loss) for the period | 9904 | €124,780 | €68,873 | -€55,907 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €124,780 | €68,873 | -€55,907 | -44.8% |
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 1 November 2026 via checked.be.