ROZERIE: 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.
ROZERIE
Largest movements
- Receivables within one year -€6,348
down €6,348 (-46.6%), from €13,609 to €7,261
- Tangible fixed assets -€3,088
down €3,088 (-33.7%), from €9,153 to €6,065
- Profit (loss) carried forward -€6,051
new in 2025: -€6,051
- Reserves -€3,742
down €3,742 (-98.0%), from €3,817 to €75
of which Distributable reserves: -€3,742
- Trade debts +€386
up €386 (+112.1%), from €345 to €731
- Gross operating margin -€6,743
down €6,743, from €1,023 to -€5,720
- Taxes +€628
new in 2025: €628
- Other operating charges +€358
new in 2025: €358
- Depreciation -€176
down €176 (-5.4%), from €3,264 to €3,088
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 | €22,762 | €13,355 | -€9,407 | -41.3% |
| Fixed assets | 21/28 | €9,153 | €6,065 | -€3,088 | -33.7% |
| Tangible fixed assets | 22/27 | €9,153 | €6,065 | -€3,088 | -33.7% |
| Plant, machinery and equipment | 23 | €9,153 | €6,065 | -€3,088 | -33.7% |
| Current assets | 29/58 | €13,609 | €7,291 | -€6,319 | -46.4% |
| Amounts receivable within one year | 40/41 | €13,609 | €7,261 | -€6,348 | -46.6% |
| Other amounts receivable | 41 | €13,609 | €7,261 | -€6,348 | -46.6% |
| Cash at bank and in hand | 54/58 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €22,762 | €13,355 | -€9,407 | -41.3% |
| Equity | 10/15 | €22,417 | €12,624 | -€9,793 | -43.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,817 | €75 | -€3,742 | -98.0% |
| Non-distributable reserves | 130/1 | €75 | €75 | = | 0.0% |
| Legal reserve | 130 | €75 | €75 | = | 0.0% |
| Distributable reserves | 133 | €3,742 | - | -€3,742 | |
| Profit (loss) carried forward | 14 | - | -€6,051 | -€6,051 | |
| Amounts payable | 17/49 | €345 | €731 | +€386 | +112.1% |
| Amounts payable within one year | 42/48 | €345 | €731 | +€386 | +112.1% |
| Trade debts | 44 | €345 | €731 | +€386 | +112.1% |
| Suppliers | 440/4 | €345 | €731 | +€386 | +112.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,264 | €3,088 | -€176 | -5.4% |
| Other operating charges | 640/8 | - | €358 | +€358 | |
| Gross operating margin | 9900 | €1,023 | -€5,720 | -€6,743 | |
| Operating profit (loss) | 9901 | -€2,241 | -€9,165 | -€6,924 | -309.0% |
| Financial charges | 65/66B | €36 | - | -€36 | |
| Recurring financial charges | 65 | €36 | - | -€36 | |
| Profit (loss) for the period before taxes | 9903 | -€2,277 | -€9,165 | -€6,889 | -302.6% |
| Income taxes | 67/77 | - | €628 | +€628 | |
| Profit (loss) for the period | 9904 | -€2,277 | -€9,793 | -€7,516 | -330.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,277 | -€9,793 | -€7,516 | -330.1% |
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 7 October 2026 via checked.be.