ROZAK: 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.
ROZAK
Largest movements
- Receivables within one year +€32,320
up €32,320 (+66.7%), from €48,462 to €80,783
- Tangible fixed assets -€20,005
down €20,005 (-25.7%), from €77,894 to €57,890
of which Leasing and similar rights: -€14,860
- Cash -€7,231
down €7,231 (-36.9%), from €19,578 to €12,347
mainly Receivables within one year (-€32,320) and Debts after one year (-€30,304)
- Deferred charges and accrued income +€6,510
up €6,510 (+4053.5%), from €161 to €6,671
- Debts after one year -€30,304
down €30,304 (-90.9%), from €33,337 to €3,033
- Tax, wage and social debts +€30,005
up €30,005 (+59.5%), from €50,429 to €80,434
of which Remuneration and social security: +€32,837
- Trade debts +€21,092
up €21,092 (+133.5%), from €15,805 to €36,897
- Profit (loss) carried forward -€6,824
new in 2024: -€6,824
- Other debts -€4,153
down €4,153 (-32.5%), from €12,791 to €8,638
- Staff costs +€38,043
up €38,043 (+56.3%), from €67,542 to €105,585
- Gross operating margin +€22,003
up €22,003 (+21.0%), from €104,555 to €126,558
- Taxes -€7,033
no longer reported in 2024 (was €7,033)
- Depreciation +€3,678
up €3,678 (+19.4%), from €18,988 to €22,666
- Other operating charges -€3,057
down €3,057 (-40.1%), from €7,621 to €4,564
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,345 | €170,940 | +€11,595 | +7.3% |
| Fixed assets | 21/28 | €91,144 | €71,140 | -€20,005 | -21.9% |
| Tangible fixed assets | 22/27 | €77,894 | €57,890 | -€20,005 | -25.7% |
| Furniture and vehicles | 24 | €29,601 | €23,739 | -€5,862 | -19.8% |
| Leasing and similar rights | 25 | €48,293 | €33,434 | -€14,860 | -30.8% |
| Other tangible fixed assets | 26 | - | €717 | +€717 | |
| Financial fixed assets | 28 | €13,250 | €13,250 | = | 0.0% |
| Current assets | 29/58 | €68,201 | €99,800 | +€31,599 | +46.3% |
| Amounts receivable within one year | 40/41 | €48,462 | €80,783 | +€32,320 | +66.7% |
| Trade receivables | 40 | €48,462 | €80,783 | +€32,320 | +66.7% |
| Cash at bank and in hand | 54/58 | €19,578 | €12,347 | -€7,231 | -36.9% |
| Deferred charges and accrued income | 490/1 | €161 | €6,671 | +€6,510 | +4053.5% |
| Total equity and liabilities | 10/49 | €159,345 | €170,940 | +€11,595 | +7.3% |
| Equity | 10/15 | €34,218 | €27,394 | -€6,824 | -19.9% |
| Reserves | 13 | €34,218 | €34,218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €33,918 | €33,918 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,824 | -€6,824 | |
| Amounts payable | 17/49 | €125,127 | €143,547 | +€18,419 | +14.7% |
| Amounts payable after more than one year | 17 | €33,337 | €3,033 | -€30,304 | -90.9% |
| Financial debts | 170/4 | €33,337 | €3,033 | -€30,304 | -90.9% |
| Amounts payable within one year | 42/48 | €91,790 | €140,513 | +€48,723 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | €12,765 | €14,544 | +€1,779 | +13.9% |
| Trade debts | 44 | €15,805 | €36,897 | +€21,092 | +133.5% |
| Suppliers | 440/4 | €15,805 | €36,897 | +€21,092 | +133.5% |
| Taxes, remuneration and social security | 45 | €50,429 | €80,434 | +€30,005 | +59.5% |
| Taxes | 450/3 | €33,718 | €30,886 | -€2,832 | -8.4% |
| Remuneration and social security | 454/9 | €16,712 | €49,549 | +€32,837 | +196.5% |
| Other amounts payable | 47/48 | €12,791 | €8,638 | -€4,153 | -32.5% |
| Remuneration, social security and pensions | 62 | €67,542 | €105,585 | +€38,043 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,988 | €22,666 | +€3,678 | +19.4% |
| Other operating charges | 640/8 | €7,621 | €4,564 | -€3,057 | -40.1% |
| Non-recurring operating charges | 66A | €6,342 | - | -€6,342 | |
| Gross operating margin | 9900 | €104,555 | €126,558 | +€22,003 | +21.0% |
| Operating profit (loss) | 9901 | €4,062 | -€6,257 | -€10,319 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €119 | €568 | +€449 | +377.1% |
| Recurring financial charges | 65 | €119 | €568 | +€449 | +377.1% |
| Profit (loss) for the period before taxes | 9903 | €3,960 | -€6,824 | -€10,785 | |
| Income taxes | 67/77 | €7,033 | - | -€7,033 | |
| Profit (loss) for the period | 9904 | -€3,073 | -€6,824 | -€3,751 | -122.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,073 | -€6,824 | -€3,751 | -122.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.