ROSSICADA: 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.
ROSSICADA
Largest movements
- Tangible fixed assets -€9,667
down €9,667 (-30.2%), from €32,040 to €22,373
- Cash -€2,498
down €2,498 (-47.5%), from €5,263 to €2,765
mainly Other debts (-€16,982) and Tax, wage and social debts (-€1,344)
- Receivables within one year +€1,166
up €1,166 (+28.9%), from €4,035 to €5,201
- Deferred charges and accrued income +€474
up €474 (+27.5%), from €1,725 to €2,199
- Other debts -€16,982
down €16,982 (-89.5%), from €18,975 to €1,993
- Profit (loss) carried forward +€6,082
up €6,082, from -€1,326 to €4,756
- Trade debts +€2,069
up €2,069 (+105.6%), from €1,960 to €4,029
- Tax, wage and social debts -€1,344
down €1,344 (-27.7%), from €4,854 to €3,510
of which Remuneration and social security: -€1,443
- Depreciation +€3,037
up €3,037 (+45.8%), from €6,630 to €9,667
- Gross operating margin -€1,099
down €1,099 (-5.7%), from €19,382 to €18,283
- Taxes +€697
new in 2025: €697
- Other operating charges +€383
up €383 (+28.8%), from €1,329 to €1,712
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 | €43,063 | €32,888 | -€10,175 | -23.6% |
| Fixed assets | 21/28 | €32,040 | €22,723 | -€9,317 | -29.1% |
| Tangible fixed assets | 22/27 | €32,040 | €22,373 | -€9,667 | -30.2% |
| Furniture and vehicles | 24 | €32,040 | €22,373 | -€9,667 | -30.2% |
| Financial fixed assets | 28 | - | €350 | +€350 | |
| Current assets | 29/58 | €11,023 | €10,165 | -€858 | -7.8% |
| Amounts receivable within one year | 40/41 | €4,035 | €5,201 | +€1,166 | +28.9% |
| Trade receivables | 40 | €4,035 | €5,201 | +€1,166 | +28.9% |
| Cash at bank and in hand | 54/58 | €5,263 | €2,765 | -€2,498 | -47.5% |
| Deferred charges and accrued income | 490/1 | €1,725 | €2,199 | +€474 | +27.5% |
| Total equity and liabilities | 10/49 | €43,063 | €32,888 | -€10,175 | -23.6% |
| Equity | 10/15 | €17,274 | €23,356 | +€6,082 | +35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,326 | €4,756 | +€6,082 | |
| Amounts payable | 17/49 | €25,789 | €9,532 | -€16,257 | -63.0% |
| Amounts payable within one year | 42/48 | €25,789 | €9,532 | -€16,257 | -63.0% |
| Trade debts | 44 | €1,960 | €4,029 | +€2,069 | +105.6% |
| Suppliers | 440/4 | €1,960 | €4,029 | +€2,069 | +105.6% |
| Taxes, remuneration and social security | 45 | €4,854 | €3,510 | -€1,344 | -27.7% |
| Taxes | 450/3 | €3,411 | €3,510 | +€99 | +2.9% |
| Remuneration and social security | 454/9 | €1,443 | - | -€1,443 | |
| Other amounts payable | 47/48 | €18,975 | €1,993 | -€16,982 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,630 | €9,667 | +€3,037 | +45.8% |
| Other operating charges | 640/8 | €1,329 | €1,712 | +€383 | +28.8% |
| Gross operating margin | 9900 | €19,382 | €18,283 | -€1,099 | -5.7% |
| Operating profit (loss) | 9901 | €11,423 | €6,904 | -€4,519 | -39.6% |
| Financial charges | 65/66B | €11 | €125 | +€114 | +1036.4% |
| Recurring financial charges | 65 | €11 | €125 | +€114 | +1036.4% |
| Profit (loss) for the period before taxes | 9903 | €11,412 | €6,779 | -€4,633 | -40.6% |
| Income taxes | 67/77 | - | €697 | +€697 | |
| Profit (loss) for the period | 9904 | €11,412 | €6,082 | -€5,330 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,412 | €6,082 | -€5,330 | -46.7% |
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.