ROSY BLUE SERVICES: what changed
What changed
ROSY BLUE SERVICES
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-
not filed
Equity
€1.1m
2024 · €977,277+€75,143
Cash
€122,419
2024 · €217,878-€95,459
Balance sheet total
€1.3m
2024 · €1.3m+€42,070
Largest movements
Assets
- Receivables within one year +€134,750
up €134,750 (+13.0%), from €1.0m to €1.2m
of which Trade receivables: +€125,628
- Cash -€95,459
down €95,459 (-43.8%), from €217,878 to €122,419
Equity and liabilities
- Profit (loss) carried forward +€75,143
up €75,143 (+12.0%), from €626,822 to €701,965
- Tax, wage and social debts -€47,416
down €47,416 (-18.7%), from €253,787 to €206,371
of which Taxes: -€27,801
- Trade debts +€14,344
up €14,344 (+52.0%), from €27,609 to €41,953
Income statement
- Purchases and services -€52,565
down €52,565 (-10.2%), from €514,882 to €462,317
Change in the result, 2024 to 2025
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,258,673 | €1,300,743 | +€42,070 | +3.3% |
| Fixed assets | 21/28 | €2,500 | €5,000 | +€2,500 | +100% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,500 | €5,000 | +€2,500 | +100% |
| Current assets | 29/58 | €1,256,173 | €1,295,743 | +€39,570 | +3.2% |
| Amounts receivable within one year | 40/41 | €1,034,858 | €1,169,608 | +€134,750 | +13.0% |
| Trade receivables | 40 | €1,034,536 | €1,160,164 | +€125,628 | +12.1% |
| Other amounts receivable | 41 | €323 | €9,444 | +€9,121 | +2,824% |
| Cash at bank and in hand | 54/58 | €217,878 | €122,419 | -€95,459 | -43.8% |
| Deferred charges and accrued income | 490/1 | €3,437 | €3,716 | +€279 | +8.1% |
| Total equity and liabilities | 10/49 | €1,258,673 | €1,300,743 | +€42,070 | +3.3% |
| Equity | 10/15 | €977,277 | €1,052,420 | +€75,143 | +7.7% |
| Contributions | 10/11 | €318,595 | €318,595 | = | 0.0% |
| Capital | 10 | €318,595 | €318,595 | = | 0.0% |
| Issued capital | 100 | €318,595 | €318,595 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,860 | €31,860 | = | 0.0% |
| Legal reserve | 130 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €626,822 | €701,965 | +€75,143 | +12.0% |
| Amounts payable | 17/49 | €281,396 | €248,324 | -€33,072 | -11.8% |
| Amounts payable within one year | 42/48 | €281,396 | €248,324 | -€33,072 | -11.8% |
| Trade debts | 44 | €27,609 | €41,953 | +€14,344 | +52.0% |
| Suppliers | 440/4 | €27,609 | €41,953 | +€14,344 | +52.0% |
| Taxes, remuneration and social security | 45 | €253,787 | €206,371 | -€47,416 | -18.7% |
| Taxes | 450/3 | €140,275 | €112,474 | -€27,801 | -19.8% |
| Remuneration and social security | 454/9 | €113,513 | €93,896 | -€19,617 | -17.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €514,882 | €462,317 | -€52,565 | -10.2% |
| Remuneration, social security and pensions | 62 | €953,044 | €954,662 | +€1,618 | +0.2% |
| Other operating charges | 640/8 | €763 | €573 | -€190 | -24.9% |
| Gross operating margin | 9900 | €1,064,824 | €1,062,838 | -€1,986 | -0.2% |
| Operating profit (loss) | 9901 | €111,017 | €107,603 | -€3,414 | -3.1% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €1,872 | €1,662 | -€210 | -11.2% |
| Recurring financial charges | 65 | €1,872 | €1,662 | -€210 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €109,146 | €105,941 | -€3,205 | -2.9% |
| Income taxes | 67/77 | €33,383 | €30,798 | -€2,585 | -7.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.