ROZPEG: 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.
ROZPEG
Largest movements
- Cash +€10,039
up €10,039 (+51.8%), from €19,382 to €29,421
mainly Net result for the year (+€25,151) and Receivables within one year (+€4,918)
- Stocks and contracts +€5,885
up €5,885 (+9.7%), from €60,590 to €66,475
- Receivables within one year -€4,918
down €4,918 (-24.9%), from €19,783 to €14,864
of which Trade receivables: -€7,749
- Tangible fixed assets -€3,678
down €3,678 (-28.2%), from €13,065 to €9,386
of which Furniture and vehicles: -€4,675
- Profit (loss) carried forward +€25,151
up €25,151 (+53.7%), from €46,796 to €71,947
- Trade debts -€11,810
down €11,810 (-76.6%), from €15,417 to €3,607
- Current portion of long-term debt -€6,584
no longer reported in 2025 (was €6,584)
- Financial charges -€6,946
down €6,946 (-59.2%), from €11,735 to €4,789
- Gross operating margin -€4,255
down €4,255 (-7.4%), from €57,588 to €53,333
- Staff costs -€4,056
down €4,056 (-42.0%), from €9,654 to €5,599
- Other operating charges -€2,273
down €2,273 (-37.0%), from €6,147 to €3,873
- Taxes +€616
up €616 (+7.3%), from €8,428 to €9,044
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 | €114,919 | €122,247 | +€7,328 | +6.4% |
| Fixed assets | 21/28 | €15,165 | €11,486 | -€3,678 | -24.3% |
| Tangible fixed assets | 22/27 | €13,065 | €9,386 | -€3,678 | -28.2% |
| Plant, machinery and equipment | 23 | - | €997 | +€997 | |
| Furniture and vehicles | 24 | €13,065 | €8,390 | -€4,675 | -35.8% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €99,755 | €110,761 | +€11,006 | +11.0% |
| Stocks and contracts in progress | 3 | €60,590 | €66,475 | +€5,885 | +9.7% |
| Stocks | 30/36 | €60,590 | €66,475 | +€5,885 | +9.7% |
| Amounts receivable within one year | 40/41 | €19,783 | €14,864 | -€4,918 | -24.9% |
| Trade receivables | 40 | €16,185 | €8,436 | -€7,749 | -47.9% |
| Other amounts receivable | 41 | €3,598 | €6,429 | +€2,831 | +78.7% |
| Cash at bank and in hand | 54/58 | €19,382 | €29,421 | +€10,039 | +51.8% |
| Total equity and liabilities | 10/49 | €114,919 | €122,247 | +€7,328 | +6.4% |
| Equity | 10/15 | €52,996 | €78,147 | +€25,151 | +47.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,796 | €71,947 | +€25,151 | +53.7% |
| Amounts payable | 17/49 | €61,923 | €44,100 | -€17,823 | -28.8% |
| Amounts payable within one year | 42/48 | €61,923 | €44,100 | -€17,823 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €6,584 | - | -€6,584 | |
| Trade debts | 44 | €15,417 | €3,607 | -€11,810 | -76.6% |
| Suppliers | 440/4 | €15,417 | €3,607 | -€11,810 | -76.6% |
| Taxes, remuneration and social security | 45 | €23,901 | €24,782 | +€881 | +3.7% |
| Taxes | 450/3 | €10,930 | €16,925 | +€5,994 | +54.8% |
| Remuneration and social security | 454/9 | €12,971 | €7,857 | -€5,114 | -39.4% |
| Other amounts payable | 47/48 | €16,020 | €15,711 | -€309 | -1.9% |
| Remuneration, social security and pensions | 62 | €9,654 | €5,599 | -€4,056 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,675 | €4,878 | +€203 | +4.3% |
| Other operating charges | 640/8 | €6,147 | €3,873 | -€2,273 | -37.0% |
| Gross operating margin | 9900 | €57,588 | €53,333 | -€4,255 | -7.4% |
| Operating profit (loss) | 9901 | €37,112 | €38,983 | +€1,871 | +5.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,735 | €4,789 | -€6,946 | -59.2% |
| Recurring financial charges | 65 | €11,735 | €4,789 | -€6,946 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | €25,378 | €34,194 | +€8,817 | +34.7% |
| Income taxes | 67/77 | €8,428 | €9,044 | +€616 | +7.3% |
| Profit (loss) for the period | 9904 | €16,950 | €25,151 | +€8,201 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,950 | €25,151 | +€8,201 | +48.4% |
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 3 October 2026 via checked.be.