ROSYNI: 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.
ROSYNI
Largest movements
- Cash -€68,269
down €68,269 (-54.2%), from €125,948 to €57,680
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€39,119)
- Receivables within one year +€39,119
up €39,119 (+51.7%), from €75,710 to €114,829
of which Trade receivables: +€42,214
- Tangible fixed assets +€23,753
up €23,753 (+106%), from €22,401 to €46,154
- Deferred charges and accrued income +€22,905
up €22,905 (+1,777%), from €1,289 to €24,194
- Other debts +€18,253
up €18,253 (+350%), from €5,221 to €23,474
- Other operating charges -€7,788
down €7,788 (-38.8%), from €20,074 to €12,286
- Gross operating margin +€6,411
up €6,411 (+7.3%), from €87,380 to €93,791
- Depreciation +€3,808
up €3,808 (+73.0%), from €5,218 to €9,025
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 | €225,349 | €242,857 | +€17,508 | +7.8% |
| Fixed assets | 21/28 | €22,401 | €46,154 | +€23,753 | +106% |
| Tangible fixed assets | 22/27 | €22,401 | €46,154 | +€23,753 | +106% |
| Furniture and vehicles | 24 | €22,401 | €46,154 | +€23,753 | +106% |
| Current assets | 29/58 | €202,947 | €196,703 | -€6,244 | -3.1% |
| Amounts receivable within one year | 40/41 | €75,710 | €114,829 | +€39,119 | +51.7% |
| Trade receivables | 40 | €62,255 | €104,469 | +€42,214 | +67.8% |
| Other amounts receivable | 41 | €13,455 | €10,360 | -€3,095 | -23.0% |
| Cash at bank and in hand | 54/58 | €125,948 | €57,680 | -€68,269 | -54.2% |
| Deferred charges and accrued income | 490/1 | €1,289 | €24,194 | +€22,905 | +1,777% |
| Total equity and liabilities | 10/49 | €225,349 | €242,857 | +€17,508 | +7.8% |
| Equity | 10/15 | €189,975 | €190,029 | +€54 | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €164,975 | €165,029 | +€54 | 0.0% |
| Distributable reserves | 133 | €164,975 | €165,029 | +€54 | 0.0% |
| Amounts payable | 17/49 | €35,374 | €52,828 | +€17,455 | +49.3% |
| Amounts payable within one year | 42/48 | €35,308 | €51,261 | +€15,953 | +45.2% |
| Trade debts | 44 | €26,485 | €25,287 | -€1,198 | -4.5% |
| Suppliers | 440/4 | €26,485 | €25,287 | -€1,198 | -4.5% |
| Taxes, remuneration and social security | 45 | €3,601 | €2,500 | -€1,101 | -30.6% |
| Taxes | 450/3 | €3,601 | €2,500 | -€1,101 | -30.6% |
| Other amounts payable | 47/48 | €5,221 | €23,474 | +€18,253 | +350% |
| Accrued charges and deferred income | 492/3 | €66 | €1,567 | +€1,501 | +2,285% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,218 | €9,025 | +€3,808 | +73.0% |
| Other operating charges | 640/8 | €20,074 | €12,286 | -€7,788 | -38.8% |
| Gross operating margin | 9900 | €87,380 | €93,791 | +€6,411 | +7.3% |
| Operating profit (loss) | 9901 | €62,088 | €72,480 | +€10,392 | +16.7% |
| Financial income | 75/76B | €1,463 | €2,300 | +€837 | +57.2% |
| Recurring financial income | 75 | €1,463 | €82 | -€1,381 | -94.4% |
| Non-recurring financial income | 76B | - | €2,218 | +€2,218 | |
| Financial charges | 65/66B | €1,148 | €389 | -€759 | -66.1% |
| Recurring financial charges | 65 | €1,148 | €389 | -€759 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €62,403 | €74,391 | +€11,988 | +19.2% |
| Income taxes | 67/77 | €23,603 | €24,337 | +€734 | +3.1% |
| Profit (loss) for the period | 9904 | €38,800 | €50,054 | +€11,254 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,800 | €50,054 | +€11,254 | +29.0% |
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 26 October 2026 via checked.be.