ROSS AD: 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 AD
Largest movements
- Cash +€21,250
up €21,250 (+353.6%), from €6,009 to €27,259
mainly Net result for the year (+€25,688) and Tax, wage and social debts (+€15,856)
- Tangible fixed assets -€8,192
down €8,192 (-4.5%), from €181,937 to €173,745
of which Land and buildings: -€6,258
- Receivables within one year +€2,814
up €2,814 (+7.1%), from €39,803 to €42,617
of which Trade receivables: +€6,050
- Tax, wage and social debts +€15,856
up €15,856 (+471.6%), from €3,362 to €19,218
- Debts after one year -€11,727
down €11,727 (-12.7%), from €92,641 to €80,914
- Profit (loss) carried forward +€6,177
no longer reported in 2025 (was -€6,177)
- Other debts +€6,133
up €6,133 (+5.8%), from €106,633 to €112,766
- Gross operating margin +€22,430
up €22,430 (+105.9%), from €21,185 to €43,615
- Taxes +€6,989
new in 2025: €6,989
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 | €227,749 | €243,671 | +€15,922 | +7.0% |
| Fixed assets | 21/28 | €181,937 | €173,795 | -€8,142 | -4.5% |
| Tangible fixed assets | 22/27 | €181,937 | €173,745 | -€8,192 | -4.5% |
| Land and buildings | 22 | €180,003 | €173,745 | -€6,258 | -3.5% |
| Plant, machinery and equipment | 23 | €1,934 | - | -€1,934 | |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €45,812 | €69,876 | +€24,064 | +52.5% |
| Amounts receivable within one year | 40/41 | €39,803 | €42,617 | +€2,814 | +7.1% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €39,803 | €36,567 | -€3,236 | -8.1% |
| Cash at bank and in hand | 54/58 | €6,009 | €27,259 | +€21,250 | +353.6% |
| Total equity and liabilities | 10/49 | €227,749 | €243,671 | +€15,922 | +7.0% |
| Equity | 10/15 | €12,869 | €19,046 | +€6,177 | +48.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €446 | €446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €446 | €446 | = | 0.0% |
| Reserves not available under the articles | 1311 | €446 | €446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,177 | - | +€6,177 | |
| Amounts payable | 17/49 | €214,880 | €224,625 | +€9,745 | +4.5% |
| Amounts payable after more than one year | 17 | €92,641 | €80,914 | -€11,727 | -12.7% |
| Financial debts | 170/4 | €92,641 | €80,914 | -€11,727 | -12.7% |
| Amounts payable within one year | 42/48 | €122,239 | €143,711 | +€21,472 | +17.6% |
| Financial debts | 43 | €11,727 | €11,727 | = | 0.0% |
| Credit institutions | 430/8 | €11,727 | €11,727 | = | 0.0% |
| Trade debts | 44 | €517 | - | -€517 | |
| Suppliers | 440/4 | €517 | - | -€517 | |
| Taxes, remuneration and social security | 45 | €3,362 | €19,218 | +€15,856 | +471.6% |
| Taxes | 450/3 | €3,362 | €19,218 | +€15,856 | +471.6% |
| Other amounts payable | 47/48 | €106,633 | €112,766 | +€6,133 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,564 | €8,192 | -€372 | -4.3% |
| Other operating charges | 640/8 | €4,012 | €4,138 | +€126 | +3.1% |
| Gross operating margin | 9900 | €21,185 | €43,615 | +€22,430 | +105.9% |
| Operating profit (loss) | 9901 | €8,609 | €31,285 | +€22,676 | +263.4% |
| Financial income | 75/76B | €1,895 | €1,764 | -€131 | -6.9% |
| Recurring financial income | 75 | €1,895 | €1,764 | -€131 | -6.9% |
| Financial charges | 65/66B | €352 | €372 | +€20 | +5.7% |
| Recurring financial charges | 65 | €352 | €372 | +€20 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €10,152 | €32,677 | +€22,525 | +221.9% |
| Income taxes | 67/77 | - | €6,989 | +€6,989 | |
| Profit (loss) for the period | 9904 | €10,152 | €25,688 | +€15,536 | +153.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,152 | €25,688 | +€15,536 | +153.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.