ROSUDMA: 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.
ROSUDMA
Largest movements
- Receivables within one year -€460
down €460 (-7.2%), from €6,431 to €5,971
of which Other amounts receivable: -€1,321
- Tax, wage and social debts -€1,330
down €1,330 (-42.8%), from €3,107 to €1,777
of which Remuneration and social security: -€1,381
- Trade debts +€695
up €695 (+51.4%), from €1,353 to €2,048
- Profit (loss) carried forward +€232
up €232 (+483%), from €48 to €280
- Purchases and services +€58,334
up €58,334 (+150%), from €38,763 to €97,097
- Gross operating margin +€505
up €505 (+70.8%), from €713 to €1,218
- Taxes +€173
up €173 (+1,018%), from €17 to €190
- Financial charges +€121
up €121 (+1,008%), from €12 to €133
- Depreciation +€95
up €95 (+250%), from €38 to €133
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 | €7,008 | €6,605 | -€403 | -5.8% |
| Fixed assets | 21/28 | €229 | €254 | +€25 | +10.9% |
| Tangible fixed assets | 22/27 | €229 | €254 | +€25 | +10.9% |
| Plant, machinery and equipment | 23 | - | €114 | +€114 | |
| Furniture and vehicles | 24 | €229 | €140 | -€89 | -38.9% |
| Current assets | 29/58 | €6,779 | €6,351 | -€428 | -6.3% |
| Amounts receivable within one year | 40/41 | €6,431 | €5,971 | -€460 | -7.2% |
| Trade receivables | 40 | €3,359 | €4,220 | +€861 | +25.6% |
| Other amounts receivable | 41 | €3,072 | €1,751 | -€1,321 | -43.0% |
| Cash at bank and in hand | 54/58 | €348 | €380 | +€32 | +9.2% |
| Total equity and liabilities | 10/49 | €7,008 | €6,605 | -€403 | -5.8% |
| Equity | 10/15 | €2,548 | €2,780 | +€232 | +9.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48 | €280 | +€232 | +483% |
| Amounts payable | 17/49 | €4,460 | €3,825 | -€635 | -14.2% |
| Amounts payable within one year | 42/48 | €4,460 | €3,825 | -€635 | -14.2% |
| Trade debts | 44 | €1,353 | €2,048 | +€695 | +51.4% |
| Suppliers | 440/4 | €1,353 | €2,048 | +€695 | +51.4% |
| Taxes, remuneration and social security | 45 | €3,107 | €1,777 | -€1,330 | -42.8% |
| Taxes | 450/3 | €139 | €190 | +€51 | +36.7% |
| Remuneration and social security | 454/9 | €2,968 | €1,587 | -€1,381 | -46.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,763 | €97,097 | +€58,334 | +150% |
| Remuneration, social security and pensions | 62 | €240 | €235 | -€5 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38 | €133 | +€95 | +250% |
| Other operating charges | 640/8 | €437 | €408 | -€29 | -6.6% |
| Gross operating margin | 9900 | €713 | €1,218 | +€505 | +70.8% |
| Operating profit (loss) | 9901 | -€2 | €442 | +€444 | |
| Financial income | 75/76B | €79 | €113 | +€34 | +43.0% |
| Recurring financial income | 75 | €79 | €113 | +€34 | +43.0% |
| Financial charges | 65/66B | €12 | €133 | +€121 | +1,008% |
| Recurring financial charges | 65 | €12 | €133 | +€121 | +1,008% |
| Profit (loss) for the period before taxes | 9903 | €65 | €422 | +€357 | +549% |
| Income taxes | 67/77 | €17 | €190 | +€173 | +1,018% |
| Profit (loss) for the period | 9904 | €48 | €232 | +€184 | +383% |
| Profit (loss) for the period to be appropriated | 9905 | €48 | €232 | +€184 | +383% |
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 18 October 2026 via checked.be.