ROZALI: 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.
ROZALI
Largest movements
- Cash -€20,935
down €20,935 (-49.8%), from €42,059 to €21,123
mainly Trade debts (-€10,325) and Investment in fixed assets (net) (-€6,838)
- Receivables within one year +€5,864
up €5,864 (+50.5%), from €11,612 to €17,476
- Tangible fixed assets +€3,961
up €3,961 (+131%), from €3,022 to €6,983
of which Furniture and vehicles: +€4,481
- Stocks and contracts +€1,086
up €1,086 (+36.0%), from €3,017 to €4,103
- Trade debts -€10,325
down €10,325 (-45.4%), from €22,724 to €12,399
- Gross operating margin -€15,255
down €15,255 (-39.8%), from €38,375 to €23,120
- Depreciation -€5,061
down €5,061 (-63.8%), from €7,938 to €2,877
- Taxes +€4,398
up €4,398 (+2,665%), from €165 to €4,563
- Staff costs +€3,631
up €3,631 (+40.8%), from €8,898 to €12,529
- Other operating charges -€875
down €875 (-25.8%), from €3,392 to €2,518
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 | €59,709 | €49,685 | -€10,024 | -16.8% |
| Fixed assets | 21/28 | €3,022 | €6,983 | +€3,961 | +131% |
| Tangible fixed assets | 22/27 | €3,022 | €6,983 | +€3,961 | +131% |
| Furniture and vehicles | 24 | €1,302 | €5,783 | +€4,481 | +344% |
| Other tangible fixed assets | 26 | €1,720 | €1,200 | -€520 | -30.2% |
| Current assets | 29/58 | €56,687 | €42,702 | -€13,985 | -24.7% |
| Stocks and contracts in progress | 3 | €3,017 | €4,103 | +€1,086 | +36.0% |
| Stocks | 30/36 | €3,017 | €4,103 | +€1,086 | +36.0% |
| Amounts receivable within one year | 40/41 | €11,612 | €17,476 | +€5,864 | +50.5% |
| Other amounts receivable | 41 | €11,612 | €17,476 | +€5,864 | +50.5% |
| Cash at bank and in hand | 54/58 | €42,059 | €21,123 | -€20,935 | -49.8% |
| Total equity and liabilities | 10/49 | €59,709 | €49,685 | -€10,024 | -16.8% |
| Equity | 10/15 | €36,016 | €36,316 | +€301 | +0.8% |
| Contributions | 10/11 | €7,518 | €7,518 | = | 0.0% |
| Contributions outside capital | 11 | €7,518 | €7,518 | = | 0.0% |
| Other | 1109/19 | €7,518 | €7,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,498 | €28,798 | +€301 | +1.1% |
| Amounts payable | 17/49 | €23,694 | €13,369 | -€10,325 | -43.6% |
| Amounts payable within one year | 42/48 | €23,694 | €13,369 | -€10,325 | -43.6% |
| Financial debts | 43 | €969 | €969 | = | 0.0% |
| Credit institutions | 430/8 | €969 | €969 | = | 0.0% |
| Trade debts | 44 | €22,724 | €12,399 | -€10,325 | -45.4% |
| Suppliers | 440/4 | €22,724 | €12,399 | -€10,325 | -45.4% |
| Remuneration, social security and pensions | 62 | €8,898 | €12,529 | +€3,631 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,938 | €2,877 | -€5,061 | -63.8% |
| Other operating charges | 640/8 | €3,392 | €2,518 | -€875 | -25.8% |
| Gross operating margin | 9900 | €38,375 | €23,120 | -€15,255 | -39.8% |
| Operating profit (loss) | 9901 | €18,146 | €5,196 | -€12,950 | -71.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €351 | €334 | -€16 | -4.7% |
| Recurring financial charges | 65 | €351 | €334 | -€16 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €17,796 | €4,863 | -€12,932 | -72.7% |
| Income taxes | 67/77 | €165 | €4,563 | +€4,398 | +2,665% |
| Profit (loss) for the period | 9904 | €17,631 | €301 | -€17,330 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,631 | €301 | -€17,330 | -98.3% |
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 19 October 2026 via checked.be.