Rozada: 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.
Rozada
Largest movements
- Cash +€19,020
up €19,020 (+92.7%), from €20,522 to €39,542
mainly Net result for the year (+€11,239) and Tax, wage and social debts (+€10,220)
- Tangible fixed assets -€8,931
down €8,931 (-28.0%), from €31,898 to €22,967
of which Leasing and similar rights: -€5,897
- Stocks and contracts +€7,228
up €7,228 (+23.2%), from €31,135 to €38,363
- Receivables within one year -€1,887
down €1,887 (-86.2%), from €2,189 to €302
of which Other amounts receivable: -€1,000
- Deferred charges and accrued income -€1,234
down €1,234 (-47.9%), from €2,575 to €1,340
- Profit (loss) carried forward +€10,406
up €10,406 (+75.5%), from -€13,783 to -€3,378
- Tax, wage and social debts +€10,220
up €10,220 (+71.8%), from €14,238 to €24,458
of which Taxes: +€10,165
- Current portion of long-term debt -€4,916
down €4,916 (-41.4%), from €11,868 to €6,952
- Debts after one year -€2,274
down €2,274 (-12.7%), from €17,863 to €15,590
- Gross operating margin +€3,987
up €3,987 (+4.0%), from €99,372 to €103,359
- Staff costs +€1,271
up €1,271 (+1.6%), from €77,863 to €79,134
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 | €98,819 | €113,014 | +€14,196 | +14.4% |
| Fixed assets | 21/28 | €42,398 | €33,467 | -€8,931 | -21.1% |
| Tangible fixed assets | 22/27 | €31,898 | €22,967 | -€8,931 | -28.0% |
| Leasing and similar rights | 25 | €21,229 | €15,332 | -€5,897 | -27.8% |
| Other tangible fixed assets | 26 | €10,670 | €7,635 | -€3,034 | -28.4% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €56,420 | €79,547 | +€23,127 | +41.0% |
| Stocks and contracts in progress | 3 | €31,135 | €38,363 | +€7,228 | +23.2% |
| Stocks | 30/36 | €31,135 | €38,363 | +€7,228 | +23.2% |
| Amounts receivable within one year | 40/41 | €2,189 | €302 | -€1,887 | -86.2% |
| Trade receivables | 40 | €1,189 | €302 | -€887 | -74.6% |
| Other amounts receivable | 41 | €1,000 | €0 | -€1,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,522 | €39,542 | +€19,020 | +92.7% |
| Deferred charges and accrued income | 490/1 | €2,575 | €1,340 | -€1,234 | -47.9% |
| Total equity and liabilities | 10/49 | €98,819 | €113,014 | +€14,196 | +14.4% |
| Equity | 10/15 | €30,565 | €40,970 | +€10,406 | +34.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €24,348 | €24,348 | = | 0.0% |
| Distributable reserves | 133 | €24,348 | €24,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,783 | -€3,378 | +€10,406 | +75.5% |
| Amounts payable | 17/49 | €68,254 | €72,044 | +€3,790 | +5.6% |
| Amounts payable after more than one year | 17 | €17,863 | €15,590 | -€2,274 | -12.7% |
| Financial debts | 170/4 | €17,863 | €15,590 | -€2,274 | -12.7% |
| Amounts payable within one year | 42/48 | €50,391 | €56,454 | +€6,064 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €11,868 | €6,952 | -€4,916 | -41.4% |
| Trade debts | 44 | €6,993 | €7,814 | +€822 | +11.7% |
| Suppliers | 440/4 | €6,993 | €7,814 | +€822 | +11.7% |
| Taxes, remuneration and social security | 45 | €14,238 | €24,458 | +€10,220 | +71.8% |
| Taxes | 450/3 | €4,086 | €14,251 | +€10,165 | +248.8% |
| Remuneration and social security | 454/9 | €10,153 | €10,208 | +€55 | +0.5% |
| Other amounts payable | 47/48 | €17,292 | €17,229 | -€62 | -0.4% |
| Remuneration, social security and pensions | 62 | €77,863 | €79,134 | +€1,271 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,791 | €8,931 | -€859 | -8.8% |
| Other operating charges | 640/8 | €2,035 | €1,989 | -€46 | -2.3% |
| Gross operating margin | 9900 | €99,372 | €103,359 | +€3,987 | +4.0% |
| Operating profit (loss) | 9901 | €9,683 | €13,305 | +€3,621 | +37.4% |
| Financial income | 75/76B | €479 | €0 | -€479 | -100.0% |
| Recurring financial income | 75 | €479 | €0 | -€479 | -100.0% |
| Financial charges | 65/66B | €2,349 | €2,066 | -€283 | -12.0% |
| Recurring financial charges | 65 | €2,349 | €2,066 | -€283 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €7,813 | €11,239 | +€3,425 | +43.8% |
| Profit (loss) for the period | 9904 | €7,813 | €11,239 | +€3,425 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,813 | €11,239 | +€3,425 | +43.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.