Ross&Associate: 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&Associate
Largest movements
- Cash +€117,330
up €117,330 (+187.9%), from €62,438 to €179,768
- Tangible fixed assets -€27,895
no longer reported in 2025 (was €27,895)
of which Furniture and vehicles: -€26,821
- Receivables within one year -€7,331
down €7,331 (-5.8%), from €126,766 to €119,435
of which Trade receivables: -€57,627
- Profit (loss) carried forward +€108,140
up €108,140 (+161.2%), from €67,077 to €175,218
- Tax, wage and social debts -€22,206
no longer reported in 2025 (was €22,206)
- Trade debts -€4,410
no longer reported in 2025 (was €4,410)
- Turnover -€56,090
no longer reported in 2025 (was €56,090)
- Purchases and services -€52,382
no longer reported in 2025 (was €52,382)
- Staff costs -€22,935
down €22,935, from €1,669 to -€21,266
- Taxes +€10,649
new in 2025: €10,649
- Other operating charges +€9,657
up €9,657 (+303.6%), from €3,181 to €12,838
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,679 | €299,203 | +€81,524 | +37.5% |
| Fixed assets | 21/28 | €28,475 | - | -€28,475 | |
| Tangible fixed assets | 22/27 | €27,895 | - | -€27,895 | |
| Furniture and vehicles | 24 | €26,821 | - | -€26,821 | |
| Other tangible fixed assets | 26 | €1,074 | - | -€1,074 | |
| Financial fixed assets | 28 | €580 | - | -€580 | |
| Current assets | 29/58 | €189,204 | €299,203 | +€109,999 | +58.1% |
| Amounts receivable within one year | 40/41 | €126,766 | €119,435 | -€7,331 | -5.8% |
| Trade receivables | 40 | €57,627 | - | -€57,627 | |
| Other amounts receivable | 41 | €69,139 | €119,435 | +€50,296 | +72.7% |
| Cash at bank and in hand | 54/58 | €62,438 | €179,768 | +€117,330 | +187.9% |
| Total equity and liabilities | 10/49 | €217,679 | €299,203 | +€81,524 | +37.5% |
| Equity | 10/15 | €191,062 | €299,203 | +€108,140 | +56.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,385 | €105,385 | = | 0.0% |
| Non-distributable reserves | 130/1 | €105,385 | €105,385 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €103,525 | €103,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,077 | €175,218 | +€108,140 | +161.2% |
| Amounts payable | 17/49 | €26,617 | - | -€26,617 | |
| Amounts payable within one year | 42/48 | €26,617 | - | -€26,617 | |
| Trade debts | 44 | €4,410 | - | -€4,410 | |
| Suppliers | 440/4 | €4,410 | - | -€4,410 | |
| Taxes, remuneration and social security | 45 | €22,206 | - | -€22,206 | |
| Taxes | 450/3 | €22,206 | - | -€22,206 | |
| Turnover | 70 | €56,090 | - | -€56,090 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,382 | - | -€52,382 | |
| Remuneration, social security and pensions | 62 | €1,669 | -€21,266 | -€22,935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,050 | - | -€4,050 | |
| Other operating charges | 640/8 | €3,181 | €12,838 | +€9,657 | +303.6% |
| Gross operating margin | 9900 | €5,108 | -€1,316 | -€6,423 | |
| Operating profit (loss) | 9901 | -€3,793 | €7,112 | +€10,905 | |
| Financial charges | 65/66B | €330 | €174 | -€156 | -47.3% |
| Recurring financial charges | 65 | €330 | €174 | -€156 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,123 | €6,938 | +€11,061 | |
| Income taxes | 67/77 | - | €10,649 | +€10,649 | |
| Profit (loss) for the period | 9904 | -€4,123 | -€3,711 | +€412 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,123 | -€3,711 | +€412 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.