ROSSILAW: 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.
ROSSILAW
Largest movements
- Cash +€50,860
up €50,860 (+92.7%), from €54,866 to €105,726
mainly Net result for the year (+€39,761) and Trade debts (+€14,327)
- Receivables within one year +€3,425
up €3,425 (+17.7%), from €19,335 to €22,760
of which Other amounts receivable: +€2,094
- Profit (loss) carried forward +€39,761
up €39,761 (+64.5%), from €61,617 to €101,378
- Trade debts +€14,327
up €14,327 (+339.7%), from €4,218 to €18,545
- Gross operating margin -€22,575
down €22,575 (-28.2%), from €80,098 to €57,523
- Taxes -€952
down €952 (-5.3%), from €18,000 to €17,048
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 | €74,256 | €128,541 | +€54,285 | +73.1% |
| Fixed assets | 21/28 | €55 | €55 | = | 0.0% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €74,201 | €128,486 | +€54,285 | +73.2% |
| Amounts receivable within one year | 40/41 | €19,335 | €22,760 | +€3,425 | +17.7% |
| Trade receivables | 40 | €9,762 | €11,093 | +€1,331 | +13.6% |
| Other amounts receivable | 41 | €9,573 | €11,667 | +€2,094 | +21.9% |
| Cash at bank and in hand | 54/58 | €54,866 | €105,726 | +€50,860 | +92.7% |
| Total equity and liabilities | 10/49 | €74,256 | €128,541 | +€54,285 | +73.1% |
| Equity | 10/15 | €65,117 | €104,878 | +€39,761 | +61.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,617 | €101,378 | +€39,761 | +64.5% |
| Amounts payable | 17/49 | €9,139 | €23,663 | +€14,524 | +158.9% |
| Amounts payable within one year | 42/48 | €9,139 | €23,663 | +€14,524 | +158.9% |
| Trade debts | 44 | €4,218 | €18,545 | +€14,327 | +339.7% |
| Suppliers | 440/4 | €4,218 | €18,545 | +€14,327 | +339.7% |
| Taxes, remuneration and social security | 45 | €4,921 | €5,118 | +€197 | +4.0% |
| Taxes | 450/3 | €4,921 | €3,118 | -€1,803 | -36.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €820 | €1,158 | +€338 | +41.2% |
| Gross operating margin | 9900 | €80,098 | €57,523 | -€22,575 | -28.2% |
| Operating profit (loss) | 9901 | €79,278 | €56,365 | -€22,913 | -28.9% |
| Financial income | 75/76B | €339 | €630 | +€291 | +85.8% |
| Recurring financial income | 75 | €339 | €630 | +€291 | +85.8% |
| Financial charges | 65/66B | - | €186 | +€186 | |
| Recurring financial charges | 65 | - | €186 | +€186 | |
| Profit (loss) for the period before taxes | 9903 | €79,617 | €56,809 | -€22,808 | -28.6% |
| Income taxes | 67/77 | €18,000 | €17,048 | -€952 | -5.3% |
| Profit (loss) for the period | 9904 | €61,617 | €39,761 | -€21,856 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,617 | €39,761 | -€21,856 | -35.5% |
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 9 October 2026 via checked.be.