ROSSION BOIS: 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.
ROSSION BOIS
Largest movements
- Tangible fixed assets +€125,105
up €125,105 (+29.2%), from €428,049 to €553,154
of which Leasing and similar rights: +€113,792
- Cash +€108,023
up €108,023 (+105.8%), from €102,058 to €210,081
mainly Trade debts (+€145,022) and Debts after one year (+€119,174)
- Stocks and contracts +€75,869
up €75,869 (+18.7%), from €405,835 to €481,704
- Trade debts +€145,022
up €145,022 (+99.4%), from €145,883 to €290,906
- Debts after one year +€119,174
up €119,174 (+42.6%), from €280,077 to €399,252
- Reserves +€41,079
up €41,079 (+18.1%), from €226,933 to €268,012
of which Tax-exempt reserves: +€41,079
- Gross operating margin -€136,039
down €136,039 (-41.4%), from €328,570 to €192,530
- Taxes -€41,367
down €41,367 (-99.6%), from €41,518 to €151
- Staff costs -€17,285
down €17,285 (-43.7%), from €39,511 to €22,226
- Depreciation -€12,095
down €12,095 (-10.7%), from €113,314 to €101,219
- Financial income +€10,708
up €10,708 (+329.0%), from €3,255 to €13,963
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 | €1,131,842 | €1,438,342 | +€306,500 | +27.1% |
| Fixed assets | 21/28 | €439,999 | €569,123 | +€129,123 | +29.3% |
| Tangible fixed assets | 22/27 | €428,049 | €553,154 | +€125,105 | +29.2% |
| Land and buildings | 22 | €24,246 | €29,945 | +€5,700 | +23.5% |
| Plant, machinery and equipment | 23 | €16,143 | €12,170 | -€3,973 | -24.6% |
| Furniture and vehicles | 24 | €19,783 | €29,369 | +€9,586 | +48.5% |
| Leasing and similar rights | 25 | €367,877 | €481,669 | +€113,792 | +30.9% |
| Financial fixed assets | 28 | €11,951 | €15,969 | +€4,018 | +33.6% |
| Current assets | 29/58 | €691,843 | €869,220 | +€177,377 | +25.6% |
| Stocks and contracts in progress | 3 | €405,835 | €481,704 | +€75,869 | +18.7% |
| Stocks | 30/36 | €405,835 | €481,704 | +€75,869 | +18.7% |
| Amounts receivable within one year | 40/41 | €179,696 | €172,303 | -€7,394 | -4.1% |
| Trade receivables | 40 | €142,574 | €107,910 | -€34,664 | -24.3% |
| Other amounts receivable | 41 | €37,122 | €64,393 | +€27,271 | +73.5% |
| Cash at bank and in hand | 54/58 | €102,058 | €210,081 | +€108,023 | +105.8% |
| Deferred charges and accrued income | 490/1 | €4,254 | €5,132 | +€878 | +20.7% |
| Total equity and liabilities | 10/49 | €1,131,842 | €1,438,342 | +€306,500 | +27.1% |
| Equity | 10/15 | €552,619 | €592,280 | +€39,662 | +7.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €226,933 | €268,012 | +€41,079 | +18.1% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,933 | €76,012 | +€41,079 | +117.6% |
| Distributable reserves | 133 | €188,000 | €188,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €279,595 | €276,297 | -€3,298 | -1.2% |
| Investment grants | 15 | €6,091 | €7,972 | +€1,881 | +30.9% |
| Provisions and deferred taxes | 16 | €12,235 | €25,337 | +€13,102 | +107.1% |
| Deferred taxes | 168 | €12,235 | €25,337 | +€13,102 | +107.1% |
| Amounts payable | 17/49 | €566,989 | €820,725 | +€253,736 | +44.8% |
| Amounts payable after more than one year | 17 | €280,077 | €399,252 | +€119,174 | +42.6% |
| Financial debts | 170/4 | €280,077 | €399,252 | +€119,174 | +42.6% |
| Amounts payable within one year | 42/48 | €286,911 | €421,473 | +€134,562 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €105,099 | €95,087 | -€10,013 | -9.5% |
| Trade debts | 44 | €145,883 | €290,906 | +€145,022 | +99.4% |
| Suppliers | 440/4 | €145,883 | €290,906 | +€145,022 | +99.4% |
| Taxes, remuneration and social security | 45 | €35,929 | €35,481 | -€448 | -1.2% |
| Taxes | 450/3 | €30,571 | €32,014 | +€1,443 | +4.7% |
| Remuneration and social security | 454/9 | €5,358 | €3,468 | -€1,891 | -35.3% |
| Remuneration, social security and pensions | 62 | €39,511 | €22,226 | -€17,285 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,314 | €101,219 | -€12,095 | -10.7% |
| Other operating charges | 640/8 | €2,172 | €1,880 | -€292 | -13.4% |
| Non-recurring operating charges | 66A | - | €496 | +€496 | |
| Gross operating margin | 9900 | €328,570 | €192,530 | -€136,039 | -41.4% |
| Operating profit (loss) | 9901 | €173,573 | €66,709 | -€106,863 | -61.6% |
| Financial income | 75/76B | €3,255 | €13,963 | +€10,708 | +329.0% |
| Recurring financial income | 75 | €3,255 | €13,963 | +€10,708 | +329.0% |
| Financial charges | 65/66B | €27,342 | €29,638 | +€2,296 | +8.4% |
| Recurring financial charges | 65 | €27,342 | €29,638 | +€2,296 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €149,486 | €51,034 | -€98,452 | -65.9% |
| Transfer from deferred taxes | 780 | €6,359 | €11,969 | +€5,610 | +88.2% |
| Transfer to deferred taxes | 680 | - | €21,331 | +€21,331 | |
| Income taxes | 67/77 | €41,518 | €151 | -€41,367 | -99.6% |
| Profit (loss) for the period | 9904 | €114,326 | €41,521 | -€72,805 | -63.7% |
| Transfer from tax-exempt reserves | 789 | €17,303 | €19,173 | +€1,870 | +10.8% |
| Transfer to tax-exempt reserves | 689 | - | €63,992 | +€63,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €131,629 | -€3,298 | -€134,927 |
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 7 October 2026 via checked.be.