ROZENCO: 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.
ROZENCO
Largest movements
- Cash -€23,143
down €23,143 (-95.4%), from €24,266 to €1,123
mainly Other debts (-€97,498) and Receivables within one year (-€17,794)
- Receivables within one year +€17,794
up €17,794 (+55.1%), from €32,286 to €50,081
of which Trade receivables: +€17,817
- Tangible fixed assets -€4,947
down €4,947 (-38.7%), from €12,779 to €7,832
- Other debts -€97,498
down €97,498 (-5.8%), from €1.7m to €1.6m
- Profit (loss) carried forward +€87,235
up €87,235 (+4.1%), from -€2.2m to -€2.1m
- Financial income -€3,747
down €3,747 (-99.5%), from €3,766 to €19
of which Non-recurring financial income: -€3,482
- Depreciation +€2,886
up €2,886 (+140.0%), from €2,061 to €4,947
- Gross operating margin -€1,986
down €1,986 (-2.1%), from €95,944 to €93,958
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 | €91,023 | €80,585 | -€10,439 | -11.5% |
| Fixed assets | 21/28 | €33,379 | €28,432 | -€4,947 | -14.8% |
| Tangible fixed assets | 22/27 | €12,779 | €7,832 | -€4,947 | -38.7% |
| Furniture and vehicles | 24 | €12,779 | €7,832 | -€4,947 | -38.7% |
| Financial fixed assets | 28 | €20,600 | €20,600 | = | 0.0% |
| Current assets | 29/58 | €57,645 | €52,152 | -€5,492 | -9.5% |
| Amounts receivable within one year | 40/41 | €32,286 | €50,081 | +€17,794 | +55.1% |
| Trade receivables | 40 | €5,000 | €22,817 | +€17,817 | +356.3% |
| Other amounts receivable | 41 | €27,286 | €27,263 | -€23 | -0.1% |
| Cash at bank and in hand | 54/58 | €24,266 | €1,123 | -€23,143 | -95.4% |
| Deferred charges and accrued income | 490/1 | €1,092 | €948 | -€143 | -13.1% |
| Total equity and liabilities | 10/49 | €91,023 | €80,585 | -€10,439 | -11.5% |
| Equity | 10/15 | -€1,605,187 | -€1,517,952 | +€87,235 | +5.4% |
| Contributions | 10/11 | €458,603 | €458,603 | = | 0.0% |
| Capital | 10 | €458,603 | €458,603 | = | 0.0% |
| Issued capital | 100 | €458,603 | €458,603 | = | 0.0% |
| Reserves | 13 | €87,848 | €87,848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,860 | €45,860 | = | 0.0% |
| Legal reserve | 130 | €45,860 | €45,860 | = | 0.0% |
| Distributable reserves | 133 | €41,988 | €41,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,151,639 | -€2,064,403 | +€87,235 | +4.1% |
| Amounts payable | 17/49 | €1,696,211 | €1,598,537 | -€97,674 | -5.8% |
| Amounts payable within one year | 42/48 | €1,696,211 | €1,598,537 | -€97,674 | -5.8% |
| Trade debts | 44 | €334 | €453 | +€120 | +35.8% |
| Suppliers | 440/4 | €334 | €453 | +€120 | +35.8% |
| Taxes, remuneration and social security | 45 | €7,027 | €6,731 | -€296 | -4.2% |
| Taxes | 450/3 | €7,027 | €6,731 | -€296 | -4.2% |
| Other amounts payable | 47/48 | €1,688,850 | €1,591,352 | -€97,498 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,061 | €4,947 | +€2,886 | +140.0% |
| Other operating charges | 640/8 | €633 | €1,085 | +€452 | +71.5% |
| Gross operating margin | 9900 | €95,944 | €93,958 | -€1,986 | -2.1% |
| Operating profit (loss) | 9901 | €93,250 | €87,926 | -€5,324 | -5.7% |
| Financial income | 75/76B | €3,766 | €19 | -€3,747 | -99.5% |
| Recurring financial income | 75 | €283 | €18 | -€265 | -93.6% |
| Non-recurring financial income | 76B | €3,483 | €1 | -€3,482 | -100.0% |
| Financial charges | 65/66B | €194 | €618 | +€425 | +219.2% |
| Recurring financial charges | 65 | €133 | €606 | +€473 | +356.5% |
| Non-recurring financial charges | 66B | €61 | €12 | -€49 | -80.2% |
| Profit (loss) for the period before taxes | 9903 | €96,822 | €87,327 | -€9,495 | -9.8% |
| Income taxes | 67/77 | - | €92 | +€92 | |
| Profit (loss) for the period | 9904 | €96,822 | €87,235 | -€9,587 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €96,822 | €87,235 | -€9,587 | -9.9% |
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 4 October 2026 via checked.be.