ROSSION & FILS: 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.
ROSSION & FILS
Largest movements
- Stocks and contracts -€84,169
down €84,169 (-33.2%), from €253,306 to €169,137
- Receivables within one year +€67,390
up €67,390 (+987%), from €6,824 to €74,214
- Cash -€31,562
down €31,562 (-4.4%), from €716,800 to €685,239
mainly Receivables within one year (-€67,390) and Contributions, distributions and other (-€60,000)
- Tax, wage and social debts -€28,037
down €28,037 (-46.0%), from €60,995 to €32,958
of which Taxes: -€28,487
- Reserves -€22,678
down €22,678 (-2.7%), from €855,296 to €832,618
of which Distributable reserves: -€22,678
- Other debts +€20,640
up €20,640 (+13.4%), from €153,779 to €174,419
- Trade debts -€13,740
down €13,740 (-10.6%), from €129,085 to €115,345
- Gross operating margin -€81,436
down €81,436 (-26.0%), from €312,980 to €231,544
- Staff costs -€28,238
down €28,238 (-18.3%), from €154,285 to €126,047
- Taxes -€17,336
down €17,336 (-52.6%), from €32,950 to €15,614
- Depreciation +€4,526
up €4,526 (+11.4%), from €39,659 to €44,185
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 | €1,205,355 | €1,161,540 | -€43,815 | -3.6% |
| Fixed assets | 21/28 | €166,391 | €169,846 | +€3,455 | +2.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €166,391 | €169,846 | +€3,455 | +2.1% |
| Land and buildings | 22 | €146,585 | €113,944 | -€32,642 | -22.3% |
| Plant, machinery and equipment | 23 | €16,738 | €51,276 | +€34,538 | +206% |
| Furniture and vehicles | 24 | €3,068 | €4,626 | +€1,558 | +50.8% |
| Current assets | 29/58 | €1,038,964 | €991,694 | -€47,270 | -4.5% |
| Stocks and contracts in progress | 3 | €253,306 | €169,137 | -€84,169 | -33.2% |
| Stocks | 30/36 | €253,306 | €169,137 | -€84,169 | -33.2% |
| Amounts receivable within one year | 40/41 | €6,824 | €74,214 | +€67,390 | +987% |
| Trade receivables | 40 | €6,824 | €74,214 | +€67,390 | +987% |
| Cash at bank and in hand | 54/58 | €716,800 | €685,239 | -€31,562 | -4.4% |
| Deferred charges and accrued income | 490/1 | €62,034 | €63,104 | +€1,070 | +1.7% |
| Total equity and liabilities | 10/49 | €1,205,355 | €1,161,540 | -€43,815 | -3.6% |
| Equity | 10/15 | €861,496 | €838,818 | -€22,678 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €855,296 | €832,618 | -€22,678 | -2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €834,686 | €812,008 | -€22,678 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €343,859 | €322,722 | -€21,137 | -6.1% |
| Amounts payable within one year | 42/48 | €343,859 | €322,722 | -€21,137 | -6.1% |
| Trade debts | 44 | €129,085 | €115,345 | -€13,740 | -10.6% |
| Suppliers | 440/4 | €129,085 | €115,345 | -€13,740 | -10.6% |
| Taxes, remuneration and social security | 45 | €60,995 | €32,958 | -€28,037 | -46.0% |
| Taxes | 450/3 | €38,609 | €10,122 | -€28,487 | -73.8% |
| Remuneration and social security | 454/9 | €22,386 | €22,836 | +€450 | +2.0% |
| Other amounts payable | 47/48 | €153,779 | €174,419 | +€20,640 | +13.4% |
| Remuneration, social security and pensions | 62 | €154,285 | €126,047 | -€28,238 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,659 | €44,185 | +€4,526 | +11.4% |
| Other operating charges | 640/8 | €9,194 | €9,517 | +€323 | +3.5% |
| Gross operating margin | 9900 | €312,980 | €231,544 | -€81,436 | -26.0% |
| Operating profit (loss) | 9901 | €109,842 | €51,795 | -€58,047 | -52.8% |
| Financial income | 75/76B | €2,605 | €2,141 | -€464 | -17.8% |
| Recurring financial income | 75 | €2,605 | €2,141 | -€464 | -17.8% |
| Financial charges | 65/66B | €1,377 | €1,000 | -€377 | -27.4% |
| Recurring financial charges | 65 | €1,377 | €1,000 | -€377 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €111,070 | €52,936 | -€58,135 | -52.3% |
| Income taxes | 67/77 | €32,950 | €15,614 | -€17,336 | -52.6% |
| Profit (loss) for the period | 9904 | €78,121 | €37,322 | -€40,799 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,121 | €37,322 | -€40,799 | -52.2% |
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 27 October 2026 via checked.be.