ROSSY: 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.
ROSSY
Largest movements
- Tangible fixed assets -€28,199
down €28,199 (-5.7%), from €498,681 to €470,482
of which Land and buildings: -€28,199
- Receivables within one year -€10,568
down €10,568 (-3.6%), from €295,341 to €284,773
- Reserves -€31,094
down €31,094 (-6.4%), from €483,470 to €452,375
of which Distributable reserves: -€28,287
- Debts after one year -€30,430
down €30,430 (-70.2%), from €43,364 to €12,934
- Other debts +€21,167
up €21,167 (+42.7%), from €49,583 to €70,750
- Taxes -€7,607
down €7,607 (-27.7%), from €27,423 to €19,816
- Gross operating margin -€6,051
down €6,051 (-5.5%), from €110,532 to €104,482
- Other operating charges +€1,986
up €1,986 (+122%), from €1,631 to €3,617
- Financial charges -€1,816
down €1,816 (-36.6%), from €4,955 to €3,139
- Financial income -€1,186
down €1,186 (-7.1%), from €16,695 to €15,509
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 | €1,044,519 | €1,004,676 | -€39,843 | -3.8% |
| Fixed assets | 21/28 | €498,868 | €470,669 | -€28,199 | -5.7% |
| Tangible fixed assets | 22/27 | €498,681 | €470,482 | -€28,199 | -5.7% |
| Land and buildings | 22 | €491,161 | €462,962 | -€28,199 | -5.7% |
| Other tangible fixed assets | 26 | €7,519 | €7,519 | = | 0.0% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €545,652 | €534,007 | -€11,644 | -2.1% |
| Amounts receivable after more than one year | 29 | €240,000 | €240,000 | = | 0.0% |
| Trade receivables | 290 | €240,000 | €240,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €295,341 | €284,773 | -€10,568 | -3.6% |
| Other amounts receivable | 41 | €295,341 | €284,773 | -€10,568 | -3.6% |
| Cash at bank and in hand | 54/58 | €10,310 | €9,234 | -€1,076 | -10.4% |
| Total equity and liabilities | 10/49 | €1,044,519 | €1,004,676 | -€39,843 | -3.8% |
| Equity | 10/15 | €892,970 | €861,875 | -€31,094 | -3.5% |
| Contributions | 10/11 | €409,500 | €409,500 | = | 0.0% |
| Reserves | 13 | €483,470 | €452,375 | -€31,094 | -6.4% |
| Tax-exempt reserves | 132 | €25,736 | €22,928 | -€2,807 | -10.9% |
| Distributable reserves | 133 | €457,734 | €429,447 | -€28,287 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €15,435 | €14,500 | -€936 | -6.1% |
| Deferred taxes | 168 | €15,435 | €14,500 | -€936 | -6.1% |
| Amounts payable | 17/49 | €136,114 | €128,301 | -€7,813 | -5.7% |
| Amounts payable after more than one year | 17 | €43,364 | €12,934 | -€30,430 | -70.2% |
| Financial debts | 170/4 | €43,364 | €12,934 | -€30,430 | -70.2% |
| Amounts payable within one year | 42/48 | €86,161 | €108,816 | +€22,655 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €28,819 | €30,261 | +€1,441 | +5.0% |
| Financial debts | 43 | €6,830 | €5,937 | -€893 | -13.1% |
| Credit institutions | 430/8 | €6,830 | €5,937 | -€893 | -13.1% |
| Trade debts | 44 | €929 | €1,869 | +€940 | +101% |
| Suppliers | 440/4 | €929 | €1,869 | +€940 | +101% |
| Other amounts payable | 47/48 | €49,583 | €70,750 | +€21,167 | +42.7% |
| Accrued charges and deferred income | 492/3 | €6,588 | €6,551 | -€37 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,199 | €28,199 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,631 | €3,617 | +€1,986 | +122% |
| Non-recurring operating charges | 66A | €10,000 | €26,500 | +€16,500 | +165% |
| Gross operating margin | 9900 | €110,532 | €104,482 | -€6,051 | -5.5% |
| Operating profit (loss) | 9901 | €70,703 | €46,166 | -€24,537 | -34.7% |
| Financial income | 75/76B | €16,695 | €15,509 | -€1,186 | -7.1% |
| Recurring financial income | 75 | €16,695 | €15,509 | -€1,186 | -7.1% |
| Financial charges | 65/66B | €4,955 | €3,139 | -€1,816 | -36.6% |
| Recurring financial charges | 65 | €4,955 | €3,139 | -€1,816 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €82,443 | €58,536 | -€23,907 | -29.0% |
| Transfer from deferred taxes | 780 | €3,743 | €3,743 | = | 0.0% |
| Income taxes | 67/77 | €27,423 | €19,816 | -€7,607 | -27.7% |
| Profit (loss) for the period | 9904 | €58,763 | €42,463 | -€16,300 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,763 | €42,463 | -€16,300 | -27.7% |
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 13 October 2026 via checked.be.