ROSSA pro: 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.
ROSSA pro
Largest movements
- Tangible fixed assets -€29,760
down €29,760 (-11.8%), from €251,152 to €221,393
of which Plant, machinery and equipment: -€16,789
- Receivables within one year -€17,513
down €17,513 (-22.3%), from €78,425 to €60,911
of which Other amounts receivable: -€16,455
- Reserves -€26,201
down €26,201 (-15.1%), from €172,985 to €146,784
- Debts after one year -€16,962
down €16,962 (-8.1%), from €209,887 to €192,925
- Tax, wage and social debts -€12,120
down €12,120 (-75.7%), from €16,020 to €3,900
of which Taxes: -€10,418
- Gross operating margin -€62,861
down €62,861 (-64.0%), from €98,194 to €35,332
- Staff costs -€36,326
down €36,326, from €34,825 to -€1,501
- Taxes -€6,895
down €6,895 (-77.6%), from €8,881 to €1,986
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 | €446,740 | €393,552 | -€53,187 | -11.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €251,152 | €221,393 | -€29,760 | -11.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €251,152 | €221,393 | -€29,760 | -11.8% |
| Land and buildings | 22 | €193,675 | €183,187 | -€10,488 | -5.4% |
| Plant, machinery and equipment | 23 | €46,691 | €29,902 | -€16,789 | -36.0% |
| Furniture and vehicles | 24 | €7,027 | €6,266 | -€761 | -10.8% |
| Other tangible fixed assets | 26 | €3,759 | €2,038 | -€1,721 | -45.8% |
| Current assets | 29/58 | €195,587 | €172,160 | -€23,428 | -12.0% |
| Stocks and contracts in progress | 3 | €20,975 | €19,475 | -€1,500 | -7.2% |
| Stocks | 30/36 | €20,975 | €19,475 | -€1,500 | -7.2% |
| Amounts receivable within one year | 40/41 | €78,425 | €60,911 | -€17,513 | -22.3% |
| Trade receivables | 40 | €20,973 | €19,915 | -€1,058 | -5.0% |
| Other amounts receivable | 41 | €57,452 | €40,997 | -€16,455 | -28.6% |
| Cash at bank and in hand | 54/58 | €80,848 | €77,888 | -€2,960 | -3.7% |
| Deferred charges and accrued income | 490/1 | €15,339 | €13,885 | -€1,454 | -9.5% |
| Total equity and liabilities | 10/49 | €446,740 | €393,552 | -€53,187 | -11.9% |
| Equity | 10/15 | €191,585 | €165,384 | -€26,201 | -13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,985 | €146,784 | -€26,201 | -15.1% |
| Distributable reserves | 133 | €172,985 | €146,784 | -€26,201 | -15.1% |
| Amounts payable | 17/49 | €255,155 | €228,168 | -€26,986 | -10.6% |
| Amounts payable after more than one year | 17 | €209,887 | €192,925 | -€16,962 | -8.1% |
| Financial debts | 170/4 | €209,887 | €192,925 | -€16,962 | -8.1% |
| Amounts payable within one year | 42/48 | €44,970 | €35,244 | -€9,726 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €16,724 | €16,962 | +€237 | +1.4% |
| Trade debts | 44 | €12,151 | €14,307 | +€2,156 | +17.7% |
| Suppliers | 440/4 | €12,151 | €14,307 | +€2,156 | +17.7% |
| Advances received on contracts in progress | 46 | €75 | €75 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,020 | €3,900 | -€12,120 | -75.7% |
| Taxes | 450/3 | €14,318 | €3,900 | -€10,418 | -72.8% |
| Remuneration and social security | 454/9 | €1,701 | - | -€1,701 | |
| Accrued charges and deferred income | 492/3 | €299 | - | -€299 | |
| Non-recurring operating income | 76A | €9,264 | - | -€9,264 | |
| Remuneration, social security and pensions | 62 | €34,825 | -€1,501 | -€36,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,845 | €31,918 | +€73 | +0.2% |
| Other operating charges | 640/8 | €1,846 | €2,067 | +€221 | +12.0% |
| Gross operating margin | 9900 | €98,194 | €35,332 | -€62,861 | -64.0% |
| Operating profit (loss) | 9901 | €29,677 | €2,847 | -€26,830 | -90.4% |
| Financial income | 75/76B | €2,960 | €3,823 | +€863 | +29.2% |
| Recurring financial income | 75 | €2,960 | €3,823 | +€863 | +29.2% |
| Financial charges | 65/66B | €5,581 | €4,649 | -€932 | -16.7% |
| Recurring financial charges | 65 | €5,581 | €4,649 | -€932 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €27,056 | €2,021 | -€25,035 | -92.5% |
| Income taxes | 67/77 | €8,881 | €1,986 | -€6,895 | -77.6% |
| Profit (loss) for the period | 9904 | €18,174 | €35 | -€18,139 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,174 | €35 | -€18,139 | -99.8% |
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 7 October 2026 via checked.be.