ROSY DIS: 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.
ROSY DIS
Largest movements
- Tangible fixed assets -€123,907
down €123,907 (-17.4%), from €710,112 to €586,204
of which Plant, machinery and equipment: -€122,678
- Cash +€63,198
up €63,198 (+99.3%), from €63,670 to €126,868
mainly Depreciation (+€126,004) and Trade debts (+€71,933)
- Stocks and contracts +€32,123
up €32,123 (+5.4%), from €590,039 to €622,162
- Trade debts +€71,933
up €71,933 (+7.6%), from €947,749 to €1.0m
- Debts after one year -€53,871
down €53,871 (-46.4%), from €116,070 to €62,199
- Other debts -€33,662
down €33,662 (-41.6%), from €81,000 to €47,338
- Current portion of long-term debt -€30,137
down €30,137 (-23.8%), from €126,362 to €96,225
- Staff costs -€85,537
down €85,537 (-9.4%), from €908,026 to €822,490
- Gross operating margin -€58,367
down €58,367 (-5.4%), from €1.1m to €1.0m
- Depreciation -€15,417
down €15,417 (-10.9%), from €141,421 to €126,004
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,746,611 | €1,721,404 | -€25,207 | -1.4% |
| Fixed assets | 21/28 | €710,112 | €586,204 | -€123,907 | -17.4% |
| Tangible fixed assets | 22/27 | €710,112 | €586,204 | -€123,907 | -17.4% |
| Plant, machinery and equipment | 23 | €707,428 | €584,749 | -€122,678 | -17.3% |
| Furniture and vehicles | 24 | €2,684 | €1,455 | -€1,229 | -45.8% |
| Current assets | 29/58 | €1,036,499 | €1,135,199 | +€98,700 | +9.5% |
| Stocks and contracts in progress | 3 | €590,039 | €622,162 | +€32,123 | +5.4% |
| Stocks | 30/36 | €590,039 | €622,162 | +€32,123 | +5.4% |
| Amounts receivable within one year | 40/41 | €256,851 | €265,916 | +€9,065 | +3.5% |
| Trade receivables | 40 | €62,469 | €77,547 | +€15,077 | +24.1% |
| Other amounts receivable | 41 | €194,382 | €188,369 | -€6,013 | -3.1% |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €63,670 | €126,868 | +€63,198 | +99.3% |
| Deferred charges and accrued income | 490/1 | €115,939 | €120,254 | +€4,315 | +3.7% |
| Total equity and liabilities | 10/49 | €1,746,611 | €1,721,404 | -€25,207 | -1.4% |
| Equity | 10/15 | €378,997 | €386,396 | +€7,400 | +2.0% |
| Contributions | 10/11 | €175,000 | €175,039 | +€39 | 0.0% |
| Reserves | 13 | €47,500 | €47,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,587 | €138,787 | +€14,200 | +11.4% |
| Investment grants | 15 | €31,910 | €25,071 | -€6,838 | -21.4% |
| Amounts payable | 17/49 | €1,367,614 | €1,335,007 | -€32,607 | -2.4% |
| Amounts payable after more than one year | 17 | €116,070 | €62,199 | -€53,871 | -46.4% |
| Financial debts | 170/4 | €116,070 | €62,199 | -€53,871 | -46.4% |
| Amounts payable within one year | 42/48 | €1,239,844 | €1,263,509 | +€23,665 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €126,362 | €96,225 | -€30,137 | -23.8% |
| Trade debts | 44 | €947,749 | €1,019,682 | +€71,933 | +7.6% |
| Suppliers | 440/4 | €947,749 | €1,019,682 | +€71,933 | +7.6% |
| Taxes, remuneration and social security | 45 | €84,733 | €100,264 | +€15,531 | +18.3% |
| Taxes | 450/3 | €7,654 | €23,744 | +€16,089 | +210% |
| Remuneration and social security | 454/9 | €77,078 | €76,520 | -€558 | -0.7% |
| Other amounts payable | 47/48 | €81,000 | €47,338 | -€33,662 | -41.6% |
| Accrued charges and deferred income | 492/3 | €11,701 | €9,300 | -€2,401 | -20.5% |
| Remuneration, social security and pensions | 62 | €908,026 | €822,490 | -€85,537 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,421 | €126,004 | -€15,417 | -10.9% |
| Other operating charges | 640/8 | €6,355 | €3,756 | -€2,599 | -40.9% |
| Gross operating margin | 9900 | €1,089,265 | €1,030,898 | -€58,367 | -5.4% |
| Operating profit (loss) | 9901 | €33,463 | €78,648 | +€45,185 | +135% |
| Financial income | 75/76B | €7,642 | €9,752 | +€2,110 | +27.6% |
| Recurring financial income | 75 | €7,642 | €9,752 | +€2,110 | +27.6% |
| Financial charges | 65/66B | €52,592 | €58,111 | +€5,520 | +10.5% |
| Recurring financial charges | 65 | €52,592 | €58,111 | +€5,520 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,486 | €30,289 | +€41,775 | |
| Income taxes | 67/77 | €7,677 | €16,090 | +€8,413 | +110% |
| Profit (loss) for the period | 9904 | -€19,163 | €14,200 | +€33,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,163 | €14,200 | +€33,363 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.