ROSS: what changed
Two fiscal 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
- Tangible fixed assets -€20,227
down €20,227 (-26.1%), from €77,412 to €57,184
of which Other tangible fixed assets: -€17,577
- Receivables within one year -€7,809
down €7,809 (-87.3%), from €8,947 to €1,138
of which Trade receivables: -€8,834
- Reserves -€17,155
down €17,155 (-16.2%), from €105,795 to €88,640
- Tax, wage and social debts -€13,530
down €13,530 (-48.9%), from €27,666 to €14,135
of which Remuneration and social security: -€7,567
- Debts after one year -€10,021
down €10,021 (-33.7%), from €29,704 to €19,683
- Other debts +€7,530
up €7,530 (+81.9%), from €9,200 to €16,730
- Advances received +€4,048
new in 2025: €4,048
- Gross operating margin +€7,119
up €7,119 (+4.7%), from €151,820 to €158,939
- Taxes +€3,728
up €3,728 (+38.9%), from €9,592 to €13,320
- Staff costs -€1,620
down €1,620 (-1.8%), from €90,064 to €88,443
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 | €213,707 | €186,254 | -€27,453 | -12.8% |
| Fixed assets | 21/28 | €80,776 | €60,548 | -€20,227 | -25.0% |
| Tangible fixed assets | 22/27 | €77,412 | €57,184 | -€20,227 | -26.1% |
| Plant, machinery and equipment | 23 | €4,213 | €2,974 | -€1,240 | -29.4% |
| Furniture and vehicles | 24 | €2,779 | €1,368 | -€1,411 | -50.8% |
| Other tangible fixed assets | 26 | €70,419 | €52,842 | -€17,577 | -25.0% |
| Financial fixed assets | 28 | €3,364 | €3,364 | = | 0.0% |
| Current assets | 29/58 | €132,931 | €125,705 | -€7,226 | -5.4% |
| Stocks and contracts in progress | 3 | €16,211 | €15,622 | -€588 | -3.6% |
| Stocks | 30/36 | €16,211 | €15,622 | -€588 | -3.6% |
| Amounts receivable within one year | 40/41 | €8,947 | €1,138 | -€7,809 | -87.3% |
| Trade receivables | 40 | €8,947 | €113 | -€8,834 | -98.7% |
| Other amounts receivable | 41 | €0 | €1,025 | +€1,025 | |
| Cash at bank and in hand | 54/58 | €106,480 | €106,747 | +€267 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,293 | €2,198 | +€905 | +70.0% |
| Total equity and liabilities | 10/49 | €213,707 | €186,254 | -€27,453 | -12.8% |
| Equity | 10/15 | €124,345 | €107,190 | -€17,155 | -13.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €105,795 | €88,640 | -€17,155 | -16.2% |
| Distributable reserves | 133 | €105,795 | €88,640 | -€17,155 | -16.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,361 | €79,063 | -€10,298 | -11.5% |
| Amounts payable after more than one year | 17 | €29,704 | €19,683 | -€10,021 | -33.7% |
| Financial debts | 170/4 | €29,704 | €19,683 | -€10,021 | -33.7% |
| Amounts payable within one year | 42/48 | €59,105 | €58,340 | -€764 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €9,615 | €10,021 | +€405 | +4.2% |
| Trade debts | 44 | €12,624 | €13,406 | +€782 | +6.2% |
| Suppliers | 440/4 | €12,624 | €13,406 | +€782 | +6.2% |
| Advances received on contracts in progress | 46 | - | €4,048 | +€4,048 | |
| Taxes, remuneration and social security | 45 | €27,666 | €14,135 | -€13,530 | -48.9% |
| Taxes | 450/3 | €6,949 | €986 | -€5,963 | -85.8% |
| Remuneration and social security | 454/9 | €20,717 | €13,150 | -€7,567 | -36.5% |
| Other amounts payable | 47/48 | €9,200 | €16,730 | +€7,530 | +81.9% |
| Accrued charges and deferred income | 492/3 | €553 | €1,040 | +€487 | +88.1% |
| Remuneration, social security and pensions | 62 | €90,064 | €88,443 | -€1,620 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,049 | €20,227 | -€822 | -3.9% |
| Other operating charges | 640/8 | €744 | €795 | +€52 | +6.9% |
| Gross operating margin | 9900 | €151,820 | €158,939 | +€7,119 | +4.7% |
| Operating profit (loss) | 9901 | €39,964 | €49,473 | +€9,509 | +23.8% |
| Financial income | 75/76B | €874 | €316 | -€559 | -63.9% |
| Recurring financial income | 75 | €874 | €316 | -€559 | -63.9% |
| Financial charges | 65/66B | €6,445 | €4,889 | -€1,555 | -24.1% |
| Recurring financial charges | 65 | €6,445 | €4,889 | -€1,555 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €34,393 | €44,900 | +€10,506 | +30.5% |
| Income taxes | 67/77 | €9,592 | €13,320 | +€3,728 | +38.9% |
| Profit (loss) for the period | 9904 | €24,802 | €31,580 | +€6,778 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,802 | €31,580 | +€6,778 | +27.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.