ROST: 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.
ROST
Largest movements
- Tangible fixed assets -€8,796
down €8,796 (-7.1%), from €123,842 to €115,046
of which Plant, machinery and equipment: -€6,956
- Receivables within one year +€8,104
up €8,104 (+30.1%), from €26,934 to €35,038
of which Trade receivables: +€19,233
- Stocks and contracts +€3,800
up €3,800 (+400%), from €950 to €4,750
- Short-term financial debts +€8,991
up €8,991 (+82.1%), from €10,952 to €19,943
- Debts after one year -€8,683
down €8,683 (-27.5%), from €31,589 to €22,906
- Trade debts -€8,266
down €8,266 (-15.3%), from €54,144 to €45,879
- Other debts +€5,072
up €5,072 (+62.8%), from €8,081 to €13,153
- Tax, wage and social debts +€4,120
up €4,120 (+534%), from €772 to €4,892
of which Remuneration and social security: +€3,922
- Depreciation +€5,896
up €5,896 (+34.9%), from €16,885 to €22,781
- Gross operating margin +€5,598
up €5,598 (+25.2%), from €22,205 to €27,803
- Other operating charges +€301
up €301 (+38.9%), from €774 to €1,075
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 | €155,830 | €158,257 | +€2,427 | +1.6% |
| Fixed assets | 21/28 | €126,943 | €118,148 | -€8,796 | -6.9% |
| Tangible fixed assets | 22/27 | €123,842 | €115,046 | -€8,796 | -7.1% |
| Land and buildings | 22 | €76,000 | €76,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €35,118 | €28,162 | -€6,956 | -19.8% |
| Furniture and vehicles | 24 | - | €2,716 | +€2,716 | |
| Other tangible fixed assets | 26 | €12,724 | €8,168 | -€4,555 | -35.8% |
| Financial fixed assets | 28 | €3,101 | €3,101 | = | 0.0% |
| Current assets | 29/58 | €28,887 | €40,109 | +€11,222 | +38.8% |
| Stocks and contracts in progress | 3 | €950 | €4,750 | +€3,800 | +400% |
| Stocks | 30/36 | €950 | €4,750 | +€3,800 | +400% |
| Amounts receivable within one year | 40/41 | €26,934 | €35,038 | +€8,104 | +30.1% |
| Trade receivables | 40 | €15,611 | €34,845 | +€19,233 | +123% |
| Other amounts receivable | 41 | €11,323 | €193 | -€11,130 | -98.3% |
| Cash at bank and in hand | 54/58 | €1,003 | €97 | -€905 | -90.3% |
| Deferred charges and accrued income | 490/1 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €155,830 | €158,257 | +€2,427 | +1.6% |
| Equity | 10/15 | €41,869 | €42,801 | +€932 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €354 | €354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €354 | €354 | = | 0.0% |
| Reserves not available under the articles | 1311 | €354 | €354 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,915 | €23,847 | +€932 | +4.1% |
| Amounts payable | 17/49 | €113,961 | €115,456 | +€1,495 | +1.3% |
| Amounts payable after more than one year | 17 | €31,589 | €22,906 | -€8,683 | -27.5% |
| Financial debts | 170/4 | €31,589 | €22,906 | -€8,683 | -27.5% |
| Amounts payable within one year | 42/48 | €82,372 | €92,550 | +€10,178 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €8,422 | €8,683 | +€261 | +3.1% |
| Financial debts | 43 | €10,952 | €19,943 | +€8,991 | +82.1% |
| Credit institutions | 430/8 | €10,952 | €19,943 | +€8,991 | +82.1% |
| Trade debts | 44 | €54,144 | €45,879 | -€8,266 | -15.3% |
| Suppliers | 440/4 | €54,144 | €45,879 | -€8,266 | -15.3% |
| Taxes, remuneration and social security | 45 | €772 | €4,892 | +€4,120 | +534% |
| Taxes | 450/3 | €156 | €354 | +€198 | +126% |
| Remuneration and social security | 454/9 | €616 | €4,538 | +€3,922 | +637% |
| Other amounts payable | 47/48 | €8,081 | €13,153 | +€5,072 | +62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,885 | €22,781 | +€5,896 | +34.9% |
| Other operating charges | 640/8 | €774 | €1,075 | +€301 | +38.9% |
| Gross operating margin | 9900 | €22,205 | €27,803 | +€5,598 | +25.2% |
| Operating profit (loss) | 9901 | €4,546 | €3,947 | -€599 | -13.2% |
| Financial income | 75/76B | €11 | €49 | +€38 | +340% |
| Recurring financial income | 75 | €11 | €49 | +€38 | +340% |
| Financial charges | 65/66B | €3,187 | €2,923 | -€264 | -8.3% |
| Recurring financial charges | 65 | €3,187 | €2,923 | -€264 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €1,371 | €1,074 | -€297 | -21.7% |
| Income taxes | 67/77 | €134 | €142 | +€8 | +5.7% |
| Profit (loss) for the period | 9904 | €1,237 | €932 | -€304 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,237 | €932 | -€304 | -24.6% |
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.