Rostrain: 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.
Rostrain
Largest movements
- Receivables within one year -€47,773
down €47,773 (-68.8%), from €69,393 to €21,620
of which Trade receivables: -€39,819
- Tangible fixed assets -€23,693
down €23,693 (-36.4%), from €65,030 to €41,338
of which Furniture and vehicles: -€25,806
- Cash -€2,983
down €2,983 (-76.6%), from €3,897 to €913
mainly Contributions, distributions and other (-€25,522) and Other debts (-€24,316)
- Deferred charges and accrued income +€2,879
up €2,879 (+311.1%), from €925 to €3,804
- Financial fixed assets +€2,000
up €2,000 (+740.7%), from €270 to €2,270
- Other debts -€24,316
no longer reported in 2025 (was €24,316)
- Debts after one year -€12,751
down €12,751 (-33.0%), from €38,619 to €25,868
- Trade debts -€10,764
down €10,764 (-74.8%), from €14,400 to €3,636
- Short-term financial debts -€9,981
no longer reported in 2025 (was €9,981)
- Current portion of long-term debt -€7,656
down €7,656 (-37.5%), from €20,406 to €12,751
- Other operating charges +€3,515
up €3,515 (+155.9%), from €2,255 to €5,770
- Gross operating margin +€2,956
up €2,956 (+5.0%), from €59,323 to €62,279
- Depreciation +€2,401
up €2,401 (+10.3%), from €23,405 to €25,806
- Financial income +€660
up €660 (+68.4%), from €965 to €1,625
- Financial charges +€634
up €634 (+10.7%), from €5,946 to €6,580
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 | €139,515 | €69,945 | -€69,570 | -49.9% |
| Fixed assets | 21/28 | €65,300 | €43,608 | -€21,693 | -33.2% |
| Tangible fixed assets | 22/27 | €65,030 | €41,338 | -€23,693 | -36.4% |
| Plant, machinery and equipment | 23 | - | €2,113 | +€2,113 | |
| Furniture and vehicles | 24 | €65,030 | €39,225 | -€25,806 | -39.7% |
| Financial fixed assets | 28 | €270 | €2,270 | +€2,000 | +740.7% |
| Current assets | 29/58 | €74,215 | €26,338 | -€47,878 | -64.5% |
| Amounts receivable within one year | 40/41 | €69,393 | €21,620 | -€47,773 | -68.8% |
| Trade receivables | 40 | €45,562 | €5,743 | -€39,819 | -87.4% |
| Other amounts receivable | 41 | €23,831 | €15,876 | -€7,954 | -33.4% |
| Cash at bank and in hand | 54/58 | €3,897 | €913 | -€2,983 | -76.6% |
| Deferred charges and accrued income | 490/1 | €925 | €3,804 | +€2,879 | +311.1% |
| Total equity and liabilities | 10/49 | €139,515 | €69,945 | -€69,570 | -49.9% |
| Equity | 10/15 | €10,600 | €5,000 | -€5,600 | -52.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,600 | - | -€5,600 | |
| Amounts payable | 17/49 | €128,915 | €64,945 | -€63,970 | -49.6% |
| Amounts payable after more than one year | 17 | €38,619 | €25,868 | -€12,751 | -33.0% |
| Financial debts | 170/4 | €38,619 | €25,868 | -€12,751 | -33.0% |
| Amounts payable within one year | 42/48 | €90,296 | €38,968 | -€51,328 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €20,406 | €12,751 | -€7,656 | -37.5% |
| Financial debts | 43 | €9,981 | - | -€9,981 | |
| Credit institutions | 430/8 | €9,981 | - | -€9,981 | |
| Trade debts | 44 | €14,400 | €3,636 | -€10,764 | -74.8% |
| Suppliers | 440/4 | €14,400 | €3,636 | -€10,764 | -74.8% |
| Taxes, remuneration and social security | 45 | €21,192 | €22,582 | +€1,390 | +6.6% |
| Taxes | 450/3 | €21,192 | €22,582 | +€1,390 | +6.6% |
| Other amounts payable | 47/48 | €24,316 | - | -€24,316 | |
| Accrued charges and deferred income | 492/3 | - | €108 | +€108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,405 | €25,806 | +€2,401 | +10.3% |
| Other operating charges | 640/8 | €2,255 | €5,770 | +€3,515 | +155.9% |
| Gross operating margin | 9900 | €59,323 | €62,279 | +€2,956 | +5.0% |
| Operating profit (loss) | 9901 | €33,664 | €30,704 | -€2,960 | -8.8% |
| Financial income | 75/76B | €965 | €1,625 | +€660 | +68.4% |
| Recurring financial income | 75 | €965 | €1,625 | +€660 | +68.4% |
| Financial charges | 65/66B | €5,946 | €6,580 | +€634 | +10.7% |
| Recurring financial charges | 65 | €5,946 | €6,580 | +€634 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €28,683 | €25,749 | -€2,934 | -10.2% |
| Income taxes | 67/77 | €6,266 | €5,827 | -€439 | -7.0% |
| Profit (loss) for the period | 9904 | €22,416 | €19,922 | -€2,495 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,416 | €19,922 | -€2,495 | -11.1% |
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.