RoSS: 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.
RoSS
Largest movements
- Cash -€14,851
down €14,851 (-54.9%), from €27,044 to €12,194
mainly Other debts (-€7,474) and Current investments (-€6,506)
- Current investments +€6,506
up €6,506 (+1.6%), from €410,146 to €416,652
- Other debts -€7,474
down €7,474 (-5.8%), from €128,338 to €120,864
- Tax, wage and social debts -€5,365
down €5,365 (-72.5%), from €7,402 to €2,037
- Financial charges -€13,198
down €13,198 (-96.8%), from €13,638 to €441
- Gross operating margin -€7,794
down €7,794, from €6,655 to -€1,139
- Financial income +€1,160
up €1,160 (+17.7%), from €6,568 to €7,728
- Other operating charges +€190
up €190 (+9.6%), from €1,978 to €2,167
- Taxes +€175
up €175 (+80.6%), from €217 to €393
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 | €517,871 | €504,902 | -€12,969 | -2.5% |
| Fixed assets | 21/28 | €71,618 | €70,026 | -€1,592 | -2.2% |
| Tangible fixed assets | 22/27 | €71,618 | €70,026 | -€1,592 | -2.2% |
| Land and buildings | 22 | €61,049 | €59,091 | -€1,958 | -3.2% |
| Plant, machinery and equipment | 23 | €4,248 | €5,498 | +€1,250 | +29.4% |
| Furniture and vehicles | 24 | €6,321 | €5,437 | -€884 | -14.0% |
| Current assets | 29/58 | €446,253 | €434,876 | -€11,377 | -2.5% |
| Amounts receivable within one year | 40/41 | €7,782 | €4,925 | -€2,857 | -36.7% |
| Trade receivables | 40 | €2,224 | €812 | -€1,411 | -63.5% |
| Other amounts receivable | 41 | €5,558 | €4,113 | -€1,445 | -26.0% |
| Current investments | 50/53 | €410,146 | €416,652 | +€6,506 | +1.6% |
| Cash at bank and in hand | 54/58 | €27,044 | €12,194 | -€14,851 | -54.9% |
| Deferred charges and accrued income | 490/1 | €1,281 | €1,105 | -€176 | -13.7% |
| Total equity and liabilities | 10/49 | €517,871 | €504,902 | -€12,969 | -2.5% |
| Equity | 10/15 | €335,731 | €335,810 | +€79 | 0.0% |
| Contributions | 10/11 | €154,500 | €154,500 | = | 0.0% |
| Reserves | 13 | €181,231 | €181,231 | = | 0.0% |
| Distributable reserves | 133 | €181,231 | €181,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €79 | +€79 | |
| Amounts payable | 17/49 | €182,140 | €169,091 | -€13,048 | -7.2% |
| Amounts payable after more than one year | 17 | €46,000 | €46,000 | = | 0.0% |
| Financial debts | 170/4 | €46,000 | €46,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €136,140 | €123,091 | -€13,048 | -9.6% |
| Trade debts | 44 | €400 | €190 | -€209 | -52.4% |
| Suppliers | 440/4 | €400 | €190 | -€209 | -52.4% |
| Taxes, remuneration and social security | 45 | €7,402 | €2,037 | -€5,365 | -72.5% |
| Taxes | 450/3 | €7,402 | €2,037 | -€5,365 | -72.5% |
| Other amounts payable | 47/48 | €128,338 | €120,864 | -€7,474 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,396 | €3,509 | +€113 | +3.3% |
| Other operating charges | 640/8 | €1,978 | €2,167 | +€190 | +9.6% |
| Gross operating margin | 9900 | €6,655 | -€1,139 | -€7,794 | |
| Operating profit (loss) | 9901 | €1,281 | -€6,816 | -€8,097 | |
| Financial income | 75/76B | €6,568 | €7,728 | +€1,160 | +17.7% |
| Recurring financial income | 75 | €6,568 | €7,728 | +€1,160 | +17.7% |
| Financial charges | 65/66B | €13,638 | €441 | -€13,198 | -96.8% |
| Recurring financial charges | 65 | €13,638 | €441 | -€13,198 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,789 | €472 | +€6,261 | |
| Income taxes | 67/77 | €217 | €393 | +€175 | +80.6% |
| Profit (loss) for the period | 9904 | -€6,006 | €79 | +€6,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,006 | €79 | +€6,086 |
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 15 October 2026 via checked.be.