ROZOW A.: 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.
ROZOW A.
Largest movements
- Tangible fixed assets -€27,206
down €27,206 (-26.9%), from €101,117 to €73,912
of which Furniture and vehicles: -€15,872
- Other debts -€22,356
down €22,356 (-38.7%), from €57,752 to €35,396
- Profit (loss) carried forward -€5,271
down €5,271 (-25.7%), from -€20,531 to -€25,801
- Tax, wage and social debts +€5,032
up €5,032 (+84.9%), from €5,924 to €10,956
- Debts after one year -€4,132
down €4,132 (-79.8%), from €5,177 to €1,046
- Short-term financial debts +€3,472
up €3,472 (+3,634%), from €96 to €3,568
- Gross operating margin +€25,173
up €25,173 (+76.7%), from €32,810 to €57,983
- Staff costs +€10,526
up €10,526 (+50.4%), from €20,896 to €31,422
- Depreciation -€811
down €811 (-2.7%), from €30,386 to €29,575
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,963 | €84,266 | -€26,696 | -24.1% |
| Fixed assets | 21/28 | €101,117 | €73,912 | -€27,206 | -26.9% |
| Tangible fixed assets | 22/27 | €101,117 | €73,912 | -€27,206 | -26.9% |
| Plant, machinery and equipment | 23 | €23,770 | €23,047 | -€723 | -3.0% |
| Furniture and vehicles | 24 | €56,135 | €40,263 | -€15,872 | -28.3% |
| Other tangible fixed assets | 26 | €21,212 | €10,601 | -€10,611 | -50.0% |
| Current assets | 29/58 | €9,845 | €10,354 | +€509 | +5.2% |
| Amounts receivable within one year | 40/41 | €8,728 | €9,361 | +€632 | +7.2% |
| Other amounts receivable | 41 | €8,728 | €9,361 | +€632 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,117 | €994 | -€123 | -11.0% |
| Total equity and liabilities | 10/49 | €110,963 | €84,266 | -€26,696 | -24.1% |
| Equity | 10/15 | €33,976 | €28,705 | -€5,271 | -15.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €34,046 | €34,046 | = | 0.0% |
| Distributable reserves | 133 | €34,046 | €34,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,531 | -€25,801 | -€5,271 | -25.7% |
| Amounts payable | 17/49 | €76,987 | €55,561 | -€21,426 | -27.8% |
| Amounts payable after more than one year | 17 | €5,177 | €1,046 | -€4,132 | -79.8% |
| Financial debts | 170/4 | €5,177 | €1,046 | -€4,132 | -79.8% |
| Amounts payable within one year | 42/48 | €71,809 | €54,515 | -€17,294 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €6,157 | €4,132 | -€2,025 | -32.9% |
| Financial debts | 43 | €96 | €3,568 | +€3,472 | +3,634% |
| Credit institutions | 430/8 | €96 | €3,568 | +€3,472 | +3,634% |
| Trade debts | 44 | €1,881 | €463 | -€1,418 | -75.4% |
| Suppliers | 440/4 | €1,881 | €463 | -€1,418 | -75.4% |
| Taxes, remuneration and social security | 45 | €5,924 | €10,956 | +€5,032 | +84.9% |
| Remuneration and social security | 454/9 | €5,924 | €10,956 | +€5,032 | +84.9% |
| Other amounts payable | 47/48 | €57,752 | €35,396 | -€22,356 | -38.7% |
| Remuneration, social security and pensions | 62 | €20,896 | €31,422 | +€10,526 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,386 | €29,575 | -€811 | -2.7% |
| Other operating charges | 640/8 | €1,095 | €1,043 | -€52 | -4.8% |
| Gross operating margin | 9900 | €32,810 | €57,983 | +€25,173 | +76.7% |
| Operating profit (loss) | 9901 | -€19,567 | -€4,056 | +€15,511 | +79.3% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €698 | €575 | -€123 | -17.6% |
| Recurring financial charges | 65 | €698 | €575 | -€123 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,259 | -€4,631 | +€15,628 | +77.1% |
| Income taxes | 67/77 | €272 | €639 | +€368 | +135% |
| Profit (loss) for the period | 9904 | -€20,531 | -€5,271 | +€15,260 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,531 | -€5,271 | +€15,260 | +74.3% |
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 23 October 2026 via checked.be.