ROSSNOVA SOLUTIONS: 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.
What changed
ROSSNOVA SOLUTIONS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,258
2024 · €50,165-€19,907
Equity
€321,841
2024 · €321,583+€258
Cash
€52,411
2024 · €107,392-€54,981
Balance sheet total
€439,004
2024 · €475,362-€36,359
Largest movements
Assets
- Cash -€54,981
down €54,981 (-51.2%), from €107,392 to €52,411
mainly Debts after one year (-€34,975) and Contributions, distributions and other (-€30,000)
- Receivables within one year +€18,989
up €18,989 (+37.3%), from €50,903 to €69,892
of which Trade receivables: +€16,105
Equity and liabilities
- Debts after one year -€34,975
down €34,975 (-43.4%), from €80,566 to €45,592
Income statement
- Gross operating margin -€26,965
down €26,965 (-27.6%), from €97,845 to €70,881
- Taxes -€7,441
down €7,441 (-38.4%), from €19,360 to €11,920
- Financial charges -€1,310
down €1,310 (-19.7%), from €6,644 to €5,334
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.
Result 2024
€50,165
Gross operating margin
-€26,965
Depreciation
-€378
Write-downs
-€704
Other operating charges
-€628
Financial income
+€18
Financial charges
+€1,310
Taxes
+€7,441
Result 2025
€30,258
raises the resultlowers the result
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.
From operations
+€29,258
Investment
-€20,648
Financing
-€63,592
Cash 2024
€107,392
From operations (derived)
+€29,258
Net result for the year
+€30,258
Depreciation
+€21,059
Stocks and contracts
+€704
Receivables within one year
-€18,989
Deferred charges and accrued income
-€750
Trade debts
-€1,888
Tax, wage and social debts
-€1,056
Accrued charges and deferred income
-€82
Investment (derived)
-€20,648
Investment in fixed assets (net)
-€20,648
Financing
-€63,592
Debts after one year
-€34,975
Current portion of long-term debt
+€1,383
Contributions, distributions and other
-€30,000
Cash 2025
€52,411
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,362 | €439,004 | -€36,359 | -7.6% |
| Fixed assets | 21/28 | €303,547 | €303,135 | -€411 | -0.1% |
| Tangible fixed assets | 22/27 | €303,547 | €303,135 | -€411 | -0.1% |
| Land and buildings | 22 | €294,035 | €292,043 | -€1,992 | -0.7% |
| Plant, machinery and equipment | 23 | €8,158 | €4,646 | -€3,511 | -43.0% |
| Furniture and vehicles | 24 | €1,354 | €6,446 | +€5,092 | +376% |
| Current assets | 29/58 | €171,816 | €135,868 | -€35,948 | -20.9% |
| Stocks and contracts in progress | 3 | €704 | €0 | -€704 | -100% |
| Stocks | 30/36 | €704 | €0 | -€704 | -100% |
| Amounts receivable within one year | 40/41 | €50,903 | €69,892 | +€18,989 | +37.3% |
| Trade receivables | 40 | €37,984 | €54,089 | +€16,105 | +42.4% |
| Other amounts receivable | 41 | €12,919 | €15,803 | +€2,884 | +22.3% |
| Cash at bank and in hand | 54/58 | €107,392 | €52,411 | -€54,981 | -51.2% |
| Deferred charges and accrued income | 490/1 | €12,816 | €13,566 | +€750 | +5.8% |
| Total equity and liabilities | 10/49 | €475,362 | €439,004 | -€36,359 | -7.6% |
| Equity | 10/15 | €321,583 | €321,841 | +€258 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €315,236 | €315,486 | +€250 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €313,376 | €315,486 | +€2,110 | +0.7% |
| Profit (loss) carried forward | 14 | €147 | €155 | +€8 | +5.5% |
| Amounts payable | 17/49 | €153,779 | €117,163 | -€36,617 | -23.8% |
| Amounts payable after more than one year | 17 | €80,566 | €45,592 | -€34,975 | -43.4% |
| Financial debts | 170/4 | €80,566 | €45,592 | -€34,975 | -43.4% |
| Amounts payable within one year | 42/48 | €69,883 | €68,322 | -€1,560 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €33,592 | €34,975 | +€1,383 | +4.1% |
| Trade debts | 44 | €19,296 | €17,409 | -€1,888 | -9.8% |
| Suppliers | 440/4 | €19,296 | €17,409 | -€1,888 | -9.8% |
| Taxes, remuneration and social security | 45 | €16,995 | €15,939 | -€1,056 | -6.2% |
| Taxes | 450/3 | €16,995 | €15,939 | -€1,056 | -6.2% |
| Accrued charges and deferred income | 492/3 | €3,331 | €3,249 | -€82 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,681 | €21,059 | +€378 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €704 | +€704 | |
| Other operating charges | 640/8 | €996 | €1,624 | +€628 | +63.1% |
| Gross operating margin | 9900 | €97,845 | €70,881 | -€26,965 | -27.6% |
| Operating profit (loss) | 9901 | €76,168 | €47,494 | -€28,675 | -37.6% |
| Financial income | 75/76B | €1 | €18 | +€18 | +3,586% |
| Recurring financial income | 75 | €1 | €18 | +€18 | +3,586% |
| Financial charges | 65/66B | €6,644 | €5,334 | -€1,310 | -19.7% |
| Recurring financial charges | 65 | €6,644 | €5,334 | -€1,310 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €69,525 | €42,178 | -€27,347 | -39.3% |
| Income taxes | 67/77 | €19,360 | €11,920 | -€7,441 | -38.4% |
| Profit (loss) for the period | 9904 | €50,165 | €30,258 | -€19,907 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,165 | €30,258 | -€19,907 | -39.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.