ROZAC: 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.
ROZAC
Largest movements
- Cash +€17,109
up €17,109 (+20.2%), from €84,797 to €101,907
mainly Net result for the year (+€13,227) and Receivables within one year (+€3,522)
- Receivables within one year -€3,522
down €3,522 (-27.2%), from €12,924 to €9,403
of which Trade receivables: -€2,620
- Reserves +€13,227
up €13,227 (+17.3%), from €76,644 to €89,870
- Gross operating margin +€16,151
up €16,151 (+148.4%), from €10,880 to €27,031
- Taxes +€3,836
up €3,836 (+71.4%), from €5,371 to €9,207
- Financial charges +€3,659
up €3,659 (+1872.9%), from €195 to €3,855
- Financial income -€921
down €921 (-81.3%), from €1,133 to €212
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 | €97,722 | €111,309 | +€13,588 | +13.9% |
| Current assets | 29/58 | €97,722 | €111,309 | +€13,588 | +13.9% |
| Amounts receivable within one year | 40/41 | €12,924 | €9,403 | -€3,522 | -27.2% |
| Trade receivables | 40 | €2,694 | €74 | -€2,620 | -97.3% |
| Other amounts receivable | 41 | €10,231 | €9,329 | -€902 | -8.8% |
| Cash at bank and in hand | 54/58 | €84,797 | €101,907 | +€17,109 | +20.2% |
| Total equity and liabilities | 10/49 | €97,722 | €111,309 | +€13,588 | +13.9% |
| Equity | 10/15 | €96,644 | €109,870 | +€13,227 | +13.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €76,644 | €89,870 | +€13,227 | +17.3% |
| Distributable reserves | 133 | €76,644 | €89,870 | +€13,227 | +17.3% |
| Amounts payable | 17/49 | €1,078 | €1,439 | +€361 | +33.5% |
| Amounts payable within one year | 42/48 | €691 | €1,039 | +€348 | +50.4% |
| Trade debts | 44 | €449 | €972 | +€523 | +116.4% |
| Suppliers | 440/4 | €449 | €972 | +€523 | +116.4% |
| Other amounts payable | 47/48 | €242 | €68 | -€174 | -72.1% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €783 | €953 | +€170 | +21.7% |
| Gross operating margin | 9900 | €10,880 | €27,031 | +€16,151 | +148.4% |
| Operating profit (loss) | 9901 | €10,097 | €26,077 | +€15,980 | +158.3% |
| Financial income | 75/76B | €1,133 | €212 | -€921 | -81.3% |
| Recurring financial income | 75 | €1,133 | €212 | -€921 | -81.3% |
| Financial charges | 65/66B | €195 | €3,855 | +€3,659 | +1872.9% |
| Recurring financial charges | 65 | €195 | €3,855 | +€3,659 | +1872.9% |
| Profit (loss) for the period before taxes | 9903 | €11,034 | €22,434 | +€11,400 | +103.3% |
| Income taxes | 67/77 | €5,371 | €9,207 | +€3,836 | +71.4% |
| Profit (loss) for the period | 9904 | €5,663 | €13,227 | +€7,564 | +133.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,663 | €13,227 | +€7,564 | +133.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.