ROZEIN: 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.
ROZEIN
Largest movements
- Receivables within one year -€83,454
down €83,454 (-55.4%), from €150,668 to €67,214
of which Trade receivables: -€87,483
- Tangible fixed assets +€14,601
up €14,601 (+2.1%), from €697,363 to €711,964
of which Leasing and similar rights: +€21,333
- Cash -€12,909
down €12,909 (-38.5%), from €33,547 to €20,638
mainly Investment in fixed assets (net) (-€78,062) and Debts after one year (-€35,069)
- Deferred charges and accrued income -€10,198
down €10,198 (-49.2%), from €20,726 to €10,528
- Debts after one year -€35,069
down €35,069 (-7.1%), from €491,954 to €456,886
- Tax, wage and social debts -€24,983
down €24,983 (-57.3%), from €43,612 to €18,629
of which Taxes: -€13,488
- Profit (loss) carried forward -€16,530
down €16,530 (-10.6%), from €155,391 to €138,861
- Gross operating margin -€146,699
down €146,699 (-25.2%), from €582,327 to €435,628
- Financial charges -€69,611
down €69,611 (-72.7%), from €95,707 to €26,096
- Provisions +€63,796
no longer reported in 2024 (was -€63,796)
- Staff costs -€43,587
down €43,587 (-10.8%), from €404,972 to €361,385
- Financial income -€10,916
down €10,916 (-49.0%), from €22,292 to €11,377
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.
Derived cash bridge
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 | €1,005,811 | €914,399 | -€91,413 | -9.1% |
| Fixed assets | 21/28 | €697,613 | €712,214 | +€14,601 | +2.1% |
| Tangible fixed assets | 22/27 | €697,363 | €711,964 | +€14,601 | +2.1% |
| Land and buildings | 22 | €625,250 | €631,605 | +€6,356 | +1.0% |
| Plant, machinery and equipment | 23 | €14,076 | €16,159 | +€2,083 | +14.8% |
| Furniture and vehicles | 24 | €42,129 | €29,425 | -€12,704 | -30.2% |
| Leasing and similar rights | 25 | €12,095 | €33,428 | +€21,333 | +176% |
| Other tangible fixed assets | 26 | €3,813 | €1,347 | -€2,465 | -64.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €308,198 | €202,184 | -€106,014 | -34.4% |
| Stocks and contracts in progress | 3 | €103,257 | €103,804 | +€547 | +0.5% |
| Stocks | 30/36 | €103,257 | €103,804 | +€547 | +0.5% |
| Amounts receivable within one year | 40/41 | €150,668 | €67,214 | -€83,454 | -55.4% |
| Trade receivables | 40 | €132,300 | €44,817 | -€87,483 | -66.1% |
| Other amounts receivable | 41 | €18,368 | €22,397 | +€4,029 | +21.9% |
| Cash at bank and in hand | 54/58 | €33,547 | €20,638 | -€12,909 | -38.5% |
| Deferred charges and accrued income | 490/1 | €20,726 | €10,528 | -€10,198 | -49.2% |
| Total equity and liabilities | 10/49 | €1,005,811 | €914,399 | -€91,413 | -9.1% |
| Equity | 10/15 | €177,391 | €160,861 | -€16,530 | -9.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,391 | €138,861 | -€16,530 | -10.6% |
| Amounts payable | 17/49 | €828,421 | €753,538 | -€74,883 | -9.0% |
| Amounts payable after more than one year | 17 | €491,954 | €456,886 | -€35,069 | -7.1% |
| Financial debts | 170/4 | €491,954 | €456,886 | -€35,069 | -7.1% |
| Amounts payable within one year | 42/48 | €336,466 | €296,452 | -€40,014 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €52,000 | €52,553 | +€553 | +1.1% |
| Financial debts | 43 | €86,799 | €80,000 | -€6,799 | -7.8% |
| Credit institutions | 430/8 | €86,799 | €80,000 | -€6,799 | -7.8% |
| Trade debts | 44 | €55,238 | €49,180 | -€6,058 | -11.0% |
| Suppliers | 440/4 | €55,238 | €49,180 | -€6,058 | -11.0% |
| Advances received on contracts in progress | 46 | €33,191 | €36,501 | +€3,309 | +10.0% |
| Taxes, remuneration and social security | 45 | €43,612 | €18,629 | -€24,983 | -57.3% |
| Taxes | 450/3 | €16,597 | €3,109 | -€13,488 | -81.3% |
| Remuneration and social security | 454/9 | €27,016 | €15,520 | -€11,496 | -42.6% |
| Other amounts payable | 47/48 | €65,625 | €59,590 | -€6,035 | -9.2% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €404,972 | €361,385 | -€43,587 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,646 | €63,461 | +€7,815 | +14.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€63,796 | - | +€63,796 | |
| Other operating charges | 640/8 | €14,175 | €12,433 | -€1,743 | -12.3% |
| Gross operating margin | 9900 | €582,327 | €435,628 | -€146,699 | -25.2% |
| Operating profit (loss) | 9901 | €171,330 | -€1,650 | -€172,980 | |
| Financial income | 75/76B | €22,292 | €11,377 | -€10,916 | -49.0% |
| Recurring financial income | 75 | €22,292 | €11,377 | -€10,916 | -49.0% |
| Financial charges | 65/66B | €95,707 | €26,096 | -€69,611 | -72.7% |
| Recurring financial charges | 65 | €95,707 | €26,096 | -€69,611 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €97,915 | -€16,370 | -€114,285 | |
| Income taxes | 67/77 | €1,609 | €160 | -€1,449 | -90.0% |
| Profit (loss) for the period | 9904 | €96,306 | -€16,530 | -€112,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,306 | -€16,530 | -€112,836 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.