ROZE: 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.
ROZE
Largest movements
- Receivables within one year -€5,042
down €5,042 (-41.5%), from €12,145 to €7,103
of which Other amounts receivable: -€4,243
- Cash +€1,859
up €1,859 (+622.6%), from €299 to €2,158
mainly Receivables within one year (+€5,042) and Deferred charges and accrued income (+€1,176)
- Deferred charges and accrued income -€1,176
no longer reported in 2025 (was €1,176)
- Tangible fixed assets -€833
no longer reported in 2025 (was €833)
- Profit (loss) carried forward -€3,486
down €3,486 (-59.3%), from -€5,881 to -€9,367
- Trade debts -€1,430
down €1,430 (-58.0%), from €2,467 to €1,036
- Tax, wage and social debts -€329
down €329 (-11.2%), from €2,928 to €2,599
- Depreciation -€2,500
down €2,500 (-75.0%), from €3,333 to €833
- Gross operating margin -€1,981
down €1,981, from €985 to -€995
- Other operating charges +€1,021
up €1,021 (+340.3%), from €300 to €1,321
- Financial charges -€44
down €44 (-11.5%), from €380 to €336
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 | €14,513 | €9,321 | -€5,192 | -35.8% |
| Fixed assets | 21/28 | €893 | €60 | -€833 | -93.3% |
| Tangible fixed assets | 22/27 | €833 | - | -€833 | |
| Furniture and vehicles | 24 | €833 | - | -€833 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €13,620 | €9,261 | -€4,359 | -32.0% |
| Amounts receivable within one year | 40/41 | €12,145 | €7,103 | -€5,042 | -41.5% |
| Trade receivables | 40 | €7,839 | €7,040 | -€799 | -10.2% |
| Other amounts receivable | 41 | €4,306 | €64 | -€4,243 | -98.5% |
| Cash at bank and in hand | 54/58 | €299 | €2,158 | +€1,859 | +622.6% |
| Deferred charges and accrued income | 490/1 | €1,176 | - | -€1,176 | |
| Total equity and liabilities | 10/49 | €14,513 | €9,321 | -€5,192 | -35.8% |
| Equity | 10/15 | €9,119 | €5,633 | -€3,486 | -38.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,881 | -€9,367 | -€3,486 | -59.3% |
| Amounts payable | 17/49 | €5,395 | €3,689 | -€1,706 | -31.6% |
| Amounts payable within one year | 42/48 | €5,395 | €3,689 | -€1,706 | -31.6% |
| Trade debts | 44 | €2,467 | €1,036 | -€1,430 | -58.0% |
| Suppliers | 440/4 | €2,467 | €1,036 | -€1,430 | -58.0% |
| Taxes, remuneration and social security | 45 | €2,928 | €2,599 | -€329 | -11.2% |
| Taxes | 450/3 | €2,928 | €2,599 | -€329 | -11.2% |
| Other amounts payable | 47/48 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €833 | -€2,500 | -75.0% |
| Other operating charges | 640/8 | €300 | €1,321 | +€1,021 | +340.3% |
| Gross operating margin | 9900 | €985 | -€995 | -€1,981 | |
| Operating profit (loss) | 9901 | -€2,648 | -€3,150 | -€502 | -19.0% |
| Financial charges | 65/66B | €380 | €336 | -€44 | -11.5% |
| Recurring financial charges | 65 | €380 | €336 | -€44 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,028 | -€3,486 | -€458 | -15.1% |
| Profit (loss) for the period | 9904 | -€3,028 | -€3,486 | -€458 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,028 | -€3,486 | -€458 | -15.1% |
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 1 October 2026 via checked.be.