Rossel Nadia: 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.
Rossel Nadia
Largest movements
- Current investments +€24,155
up €24,155 (+1,208%), from €2,000 to €26,155
- Tangible fixed assets +€9,038
up €9,038 (+6.3%), from €144,098 to €153,136
of which Plant, machinery and equipment: +€18,874
- Stocks and contracts -€7,710
down €7,710 (-23.7%), from €32,508 to €24,798
- Cash +€6,364
up €6,364 (+6.7%), from €94,672 to €101,037
mainly Net result for the year (+€87,282) and Other debts (+€75,914)
- Receivables within one year +€5,015
up €5,015 (+21.5%), from €23,296 to €28,311
of which Trade receivables: +€11,607
- Other debts +€75,914
new in 2025: €75,914
- Debts after one year -€19,086
down €19,086 (-13.2%), from €144,211 to €125,125
- Tax, wage and social debts -€11,884
down €11,884 (-48.5%), from €24,501 to €12,617
of which Taxes: -€12,426
- Profit (loss) carried forward -€6,477
down €6,477 (-6.9%), from €93,759 to €87,282
- Gross operating margin +€31,665
up €31,665 (+26.9%), from €117,863 to €149,528
- Depreciation -€16,420
down €16,420 (-56.6%), from €29,018 to €12,599
- Taxes +€10,674
up €10,674 (+79.7%), from €13,391 to €24,065
- Financial charges -€2,569
down €2,569 (-51.5%), from €4,990 to €2,421
- Staff costs +€2,174
up €2,174 (+10.5%), from €20,770 to €22,945
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 | €299,766 | €335,423 | +€35,657 | +11.9% |
| Fixed assets | 21/28 | €144,098 | €153,136 | +€9,038 | +6.3% |
| Tangible fixed assets | 22/27 | €144,098 | €153,136 | +€9,038 | +6.3% |
| Land and buildings | 22 | €130,623 | €123,123 | -€7,500 | -5.7% |
| Plant, machinery and equipment | 23 | €5,550 | €24,424 | +€18,874 | +340% |
| Furniture and vehicles | 24 | €7,925 | €5,589 | -€2,336 | -29.5% |
| Current assets | 29/58 | €155,668 | €182,286 | +€26,619 | +17.1% |
| Stocks and contracts in progress | 3 | €32,508 | €24,798 | -€7,710 | -23.7% |
| Stocks | 30/36 | €32,508 | €24,798 | -€7,710 | -23.7% |
| Amounts receivable within one year | 40/41 | €23,296 | €28,311 | +€5,015 | +21.5% |
| Trade receivables | 40 | €15,604 | €27,211 | +€11,607 | +74.4% |
| Other amounts receivable | 41 | €7,692 | €1,100 | -€6,592 | -85.7% |
| Current investments | 50/53 | €2,000 | €26,155 | +€24,155 | +1,208% |
| Cash at bank and in hand | 54/58 | €94,672 | €101,037 | +€6,364 | +6.7% |
| Deferred charges and accrued income | 490/1 | €3,191 | €1,985 | -€1,206 | -37.8% |
| Total equity and liabilities | 10/49 | €299,766 | €335,423 | +€35,657 | +11.9% |
| Equity | 10/15 | €95,759 | €89,282 | -€6,477 | -6.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,759 | €87,282 | -€6,477 | -6.9% |
| Amounts payable | 17/49 | €204,007 | €246,140 | +€42,134 | +20.7% |
| Amounts payable after more than one year | 17 | €144,211 | €125,125 | -€19,086 | -13.2% |
| Financial debts | 170/4 | €144,211 | €125,125 | -€19,086 | -13.2% |
| Amounts payable within one year | 42/48 | €59,796 | €120,940 | +€61,144 | +102% |
| Current portion of amounts payable after more than one year | 42 | €19,310 | €19,511 | +€201 | +1.0% |
| Trade debts | 44 | €15,985 | €12,899 | -€3,087 | -19.3% |
| Suppliers | 440/4 | €15,985 | €12,899 | -€3,087 | -19.3% |
| Taxes, remuneration and social security | 45 | €24,501 | €12,617 | -€11,884 | -48.5% |
| Taxes | 450/3 | €20,164 | €7,739 | -€12,426 | -61.6% |
| Remuneration and social security | 454/9 | €4,336 | €4,878 | +€542 | +12.5% |
| Other amounts payable | 47/48 | - | €75,914 | +€75,914 | |
| Accrued charges and deferred income | 492/3 | - | €76 | +€76 | |
| Remuneration, social security and pensions | 62 | €20,770 | €22,945 | +€2,174 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,018 | €12,599 | -€16,420 | -56.6% |
| Other operating charges | 640/8 | €1,419 | €1,464 | +€45 | +3.1% |
| Gross operating margin | 9900 | €117,863 | €149,528 | +€31,665 | +26.9% |
| Operating profit (loss) | 9901 | €66,656 | €112,521 | +€45,865 | +68.8% |
| Financial income | 75/76B | €262 | €1,248 | +€985 | +376% |
| Recurring financial income | 75 | €262 | €1,248 | +€985 | +376% |
| Financial charges | 65/66B | €4,990 | €2,421 | -€2,569 | -51.5% |
| Recurring financial charges | 65 | €4,990 | €2,421 | -€2,569 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €61,928 | €111,347 | +€49,419 | +79.8% |
| Income taxes | 67/77 | €13,391 | €24,065 | +€10,674 | +79.7% |
| Profit (loss) for the period | 9904 | €48,537 | €87,282 | +€38,745 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,537 | €87,282 | +€38,745 | +79.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.