ROZI: what changed
ROZI
Largest movements
- Receivables within one year +€14,243
up €14,243 (+32.4%), from €43,986 to €58,229
of which Other amounts receivable: +€16,006
- Tangible fixed assets +€3,297
up €3,297 (+75.4%), from €4,373 to €7,671
of which Furniture and vehicles: +€2,627
- Cash -€2,777
down €2,777 (-61.0%), from €4,553 to €1,777
mainly Trade debts (-€17,320) and Receivables within one year (-€14,243)
- Tax, wage and social debts +€28,529
up €28,529 (+777%), from €3,671 to €32,200
of which Remuneration and social security: +€21,620
- Trade debts -€17,320
no longer reported in 2024 (was €17,320)
- Profit (loss) carried forward +€2,898
up €2,898 (+9.3%), from €31,267 to €34,166
- Turnover -€37,363
down €37,363 (-14.0%), from €266,113 to €228,750
- Purchases and services -€29,804
down €29,804 (-19.4%), from €153,724 to €123,920
- Staff costs +€15,696
up €15,696 (+21.2%), from €74,002 to €89,698
- Gross operating margin -€7,913
down €7,913 (-7.0%), from €112,744 to €104,830
- Other operating charges -€3,338
down €3,338 (-73.8%), from €4,526 to €1,188
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,758 | €68,866 | +€14,107 | +25.8% |
| Fixed assets | 21/28 | €4,373 | €7,671 | +€3,297 | +75.4% |
| Tangible fixed assets | 22/27 | €4,373 | €7,671 | +€3,297 | +75.4% |
| Land and buildings | 22 | €442 | €294 | -€147 | -33.3% |
| Plant, machinery and equipment | 23 | €3,932 | €2,621 | -€1,311 | -33.3% |
| Furniture and vehicles | 24 | - | €2,627 | +€2,627 | |
| Other tangible fixed assets | 26 | - | €2,128 | +€2,128 | |
| Current assets | 29/58 | €50,385 | €61,195 | +€10,810 | +21.5% |
| Amounts receivable within one year | 40/41 | €43,986 | €58,229 | +€14,243 | +32.4% |
| Trade receivables | 40 | €1,763 | - | -€1,763 | |
| Other amounts receivable | 41 | €42,223 | €58,229 | +€16,006 | +37.9% |
| Cash at bank and in hand | 54/58 | €4,553 | €1,777 | -€2,777 | -61.0% |
| Deferred charges and accrued income | 490/1 | €1,846 | €1,190 | -€656 | -35.6% |
| Total equity and liabilities | 10/49 | €54,758 | €68,866 | +€14,107 | +25.8% |
| Equity | 10/15 | €33,767 | €36,666 | +€2,898 | +8.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,267 | €34,166 | +€2,898 | +9.3% |
| Amounts payable | 17/49 | €20,991 | €32,200 | +€11,209 | +53.4% |
| Amounts payable within one year | 42/48 | €20,991 | €32,200 | +€11,209 | +53.4% |
| Trade debts | 44 | €17,320 | - | -€17,320 | |
| Suppliers | 440/4 | €17,320 | - | -€17,320 | |
| Taxes, remuneration and social security | 45 | €3,671 | €32,200 | +€28,529 | +777% |
| Taxes | 450/3 | €3,671 | €10,580 | +€6,909 | +188% |
| Remuneration and social security | 454/9 | - | €21,620 | +€21,620 | |
| Turnover | 70 | €266,113 | €228,750 | -€37,363 | -14.0% |
| Non-recurring operating income | 76A | €354 | - | -€354 | |
| Goods, raw materials, services and sundry goods | 60/61 | €153,724 | €123,920 | -€29,804 | -19.4% |
| Remuneration, social security and pensions | 62 | €74,002 | €89,698 | +€15,696 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,916 | €2,647 | -€269 | -9.2% |
| Other operating charges | 640/8 | €4,526 | €1,188 | -€3,338 | -73.8% |
| Gross operating margin | 9900 | €112,744 | €104,830 | -€7,913 | -7.0% |
| Operating profit (loss) | 9901 | €31,299 | €11,298 | -€20,002 | -63.9% |
| Financial charges | 65/66B | €32 | - | -€32 | |
| Recurring financial charges | 65 | €32 | - | -€32 | |
| Profit (loss) for the period before taxes | 9903 | €31,267 | €11,298 | -€19,970 | -63.9% |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | €31,267 | €8,798 | -€22,470 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,267 | €8,798 | -€22,470 | -71.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.