ROSSI CONSULT: 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.
ROSSI CONSULT
Largest movements
- Cash +€54,910
up €54,910 (+666%), from €8,245 to €63,155
mainly Other debts (+€49,529) and Trade debts (+€22,663)
- Receivables within one year +€10,869
up €10,869 (+37.5%), from €28,991 to €39,860
of which Trade receivables: +€10,862
- Financial fixed assets -€3,965
down €3,965 (-39.7%), from €10,000 to €6,035
- Deferred charges and accrued income -€3,000
down €3,000 (-31.9%), from €9,401 to €6,401
- Tangible fixed assets -€1,580
down €1,580 (-45.1%), from €3,505 to €1,925
- Other debts +€49,529
up €49,529 (+229%), from €21,667 to €71,196
- Profit (loss) carried forward -€36,139
no longer reported in 2025 (was €36,139)
- Trade debts +€22,663
up €22,663 (+10,559%), from €215 to €22,878
- Advances received +€18,412
new in 2025: €18,412
- Tax, wage and social debts +€2,767
up €2,767 (+2,280%), from €121 to €2,889
- Gross operating margin +€17,723
up €17,723 (+690%), from €2,569 to €20,292
- Taxes +€2,778
up €2,778 (+2,289%), from €121 to €2,900
- Other operating charges -€1,516
down €1,516 (-45.1%), from €3,364 to €1,848
- Financial charges +€1,053
up €1,053 (+71.2%), from €1,479 to €2,532
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 | €60,142 | €117,375 | +€57,233 | +95.2% |
| Fixed assets | 21/28 | €13,505 | €7,959 | -€5,546 | -41.1% |
| Tangible fixed assets | 22/27 | €3,505 | €1,925 | -€1,580 | -45.1% |
| Furniture and vehicles | 24 | €3,505 | €1,925 | -€1,580 | -45.1% |
| Financial fixed assets | 28 | €10,000 | €6,035 | -€3,965 | -39.7% |
| Current assets | 29/58 | €46,637 | €109,416 | +€62,779 | +135% |
| Amounts receivable within one year | 40/41 | €28,991 | €39,860 | +€10,869 | +37.5% |
| Trade receivables | 40 | €24,013 | €34,875 | +€10,862 | +45.2% |
| Other amounts receivable | 41 | €4,979 | €4,985 | +€6 | +0.1% |
| Cash at bank and in hand | 54/58 | €8,245 | €63,155 | +€54,910 | +666% |
| Deferred charges and accrued income | 490/1 | €9,401 | €6,401 | -€3,000 | -31.9% |
| Total equity and liabilities | 10/49 | €60,142 | €117,375 | +€57,233 | +95.2% |
| Equity | 10/15 | €38,139 | €2,000 | -€36,139 | -94.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,139 | - | -€36,139 | |
| Amounts payable | 17/49 | €22,003 | €115,375 | +€93,372 | +424% |
| Amounts payable within one year | 42/48 | €22,003 | €115,375 | +€93,372 | +424% |
| Trade debts | 44 | €215 | €22,878 | +€22,663 | +10,559% |
| Suppliers | 440/4 | €215 | €22,878 | +€22,663 | +10,559% |
| Advances received on contracts in progress | 46 | - | €18,412 | +€18,412 | |
| Taxes, remuneration and social security | 45 | €121 | €2,889 | +€2,767 | +2,280% |
| Taxes | 450/3 | €121 | €2,889 | +€2,767 | +2,280% |
| Other amounts payable | 47/48 | €21,667 | €71,196 | +€49,529 | +229% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,537 | €2,469 | -€68 | -2.7% |
| Other operating charges | 640/8 | €3,364 | €1,848 | -€1,516 | -45.1% |
| Non-recurring operating charges | 66A | €504 | - | -€504 | |
| Gross operating margin | 9900 | €2,569 | €20,292 | +€17,723 | +690% |
| Operating profit (loss) | 9901 | -€3,836 | €15,975 | +€19,811 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,479 | €2,532 | +€1,053 | +71.2% |
| Recurring financial charges | 65 | €1,479 | €2,532 | +€1,053 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,315 | €13,443 | +€18,758 | |
| Income taxes | 67/77 | €121 | €2,900 | +€2,778 | +2,289% |
| Profit (loss) for the period | 9904 | -€5,436 | €10,543 | +€15,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,436 | €10,543 | +€15,980 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.