ROZELIE: 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.
ROZELIE
Largest movements
- Cash -€18,064
down €18,064 (-26.9%), from €67,037 to €48,973
mainly Investment in fixed assets (net) (-€42,504) and Receivables within one year (-€17,597)
- Receivables within one year +€17,597
up €17,597 (+74.6%), from €23,574 to €41,171
of which Trade receivables: +€16,697
- Tangible fixed assets +€5,742
up €5,742 (+2.6%), from €224,930 to €230,672
of which Furniture and vehicles: +€7,785
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€5,733
up €5,733 (+18.5%), from €31,029 to €36,762
- Gross operating margin +€4,182
up €4,182 (+6.5%), from €64,748 to €68,930
- Staff costs +€3,250
up €3,250 (+12.9%), from €25,196 to €28,446
- Purchases and services -€2,599
down €2,599 (-13.9%), from €18,655 to €16,056
- Turnover +€1,583
up €1,583 (+1.9%), from €83,403 to €84,986
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 | €315,541 | €320,816 | +€5,275 | +1.7% |
| Fixed assets | 21/28 | €224,930 | €230,672 | +€5,742 | +2.6% |
| Tangible fixed assets | 22/27 | €224,930 | €230,672 | +€5,742 | +2.6% |
| Plant, machinery and equipment | 23 | €12,697 | €13,376 | +€679 | +5.3% |
| Furniture and vehicles | 24 | - | €7,785 | +€7,785 | |
| Other tangible fixed assets | 26 | €212,233 | €209,511 | -€2,722 | -1.3% |
| Current assets | 29/58 | €90,611 | €90,144 | -€467 | -0.5% |
| Amounts receivable within one year | 40/41 | €23,574 | €41,171 | +€17,597 | +74.6% |
| Trade receivables | 40 | €22,154 | €38,851 | +€16,697 | +75.4% |
| Other amounts receivable | 41 | €1,420 | €2,320 | +€900 | +63.4% |
| Cash at bank and in hand | 54/58 | €67,037 | €48,973 | -€18,064 | -26.9% |
| Total equity and liabilities | 10/49 | €315,541 | €320,816 | +€5,275 | +1.7% |
| Equity | 10/15 | €213,482 | €216,052 | +€2,570 | +1.2% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €24,899 | €27,469 | +€2,570 | +10.3% |
| Non-distributable reserves | 130/1 | €514 | €514 | = | 0.0% |
| Reserves not available under the articles | 1311 | €514 | €514 | = | 0.0% |
| Distributable reserves | 133 | €24,385 | €26,955 | +€2,570 | +10.5% |
| Profit (loss) carried forward | 14 | €28,583 | €28,583 | = | 0.0% |
| Amounts payable | 17/49 | €102,059 | €104,764 | +€2,705 | +2.7% |
| Amounts payable after more than one year | 17 | €87,000 | €87,000 | = | 0.0% |
| Other amounts payable | 178/9 | €87,000 | €87,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,144 | €15,064 | +€3,920 | +35.2% |
| Trade debts | 44 | €820 | €2,273 | +€1,453 | +177.2% |
| Suppliers | 440/4 | €820 | €2,273 | +€1,453 | +177.2% |
| Taxes, remuneration and social security | 45 | €5,350 | €5,758 | +€408 | +7.6% |
| Taxes | 450/3 | €2,066 | €750 | -€1,316 | -63.7% |
| Remuneration and social security | 454/9 | €3,284 | €5,008 | +€1,724 | +52.5% |
| Other amounts payable | 47/48 | €4,974 | €7,033 | +€2,059 | +41.4% |
| Accrued charges and deferred income | 492/3 | €3,915 | €2,700 | -€1,215 | -31.0% |
| Turnover | 70 | €83,403 | €84,986 | +€1,583 | +1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,655 | €16,056 | -€2,599 | -13.9% |
| Remuneration, social security and pensions | 62 | €25,196 | €28,446 | +€3,250 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,029 | €36,762 | +€5,733 | +18.5% |
| Other operating charges | 640/8 | €1,650 | €1,593 | -€57 | -3.5% |
| Gross operating margin | 9900 | €64,748 | €68,930 | +€4,182 | +6.5% |
| Operating profit (loss) | 9901 | €6,873 | €2,129 | -€4,744 | -69.0% |
| Financial income | 75/76B | €9 | €1,218 | +€1,209 | +13433.3% |
| Recurring financial income | 75 | €9 | €1,218 | +€1,209 | +13433.3% |
| Financial charges | 65/66B | €42 | €47 | +€5 | +11.9% |
| Recurring financial charges | 65 | €42 | €47 | +€5 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €6,840 | €3,300 | -€3,540 | -51.8% |
| Income taxes | 67/77 | €2,065 | €730 | -€1,335 | -64.6% |
| Profit (loss) for the period | 9904 | €4,775 | €2,570 | -€2,205 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,775 | €2,570 | -€2,205 | -46.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.