ROZWOOD: 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.
ROZWOOD
Largest movements
- Cash +€717,372
up €717,372 (+2,083%), from €34,433 to €751,805
mainly Net result for the year (+€538,130) and Current investments (+€306,675)
- Receivables within one year +€334,694
up €334,694 (+7.2%), from €4.6m to €5.0m
of which Other amounts receivable: +€459,444
- Current investments -€306,675
down €306,675 (-4.6%), from €6.7m to €6.4m
- Financial fixed assets -€225,706
down €225,706 (-6.9%), from €3.2m to €3.0m
- Profit (loss) carried forward +€538,130
up €538,130 (+18.7%), from €2.9m to €3.4m
- Financial charges -€254,161
down €254,161, from €21,110 to -€233,052
- Financial income +€96,967
up €96,967 (+21.0%), from €462,781 to €559,748
- Write-downs -€91,750
down €91,750, from €78,000 to -€13,750
- Gross operating margin -€22,685
down €22,685 (-24.2%), from -€93,814 to -€116,499
- Other operating charges +€12,627
up €12,627 (+1,305%), from €968 to €13,594
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.
Derived cash bridge
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 | €14,840,576 | €15,355,059 | +€514,483 | +3.5% |
| Fixed assets | 21/28 | €3,446,408 | €3,220,615 | -€225,793 | -6.6% |
| Tangible fixed assets | 22/27 | €198,515 | €198,428 | -€88 | 0.0% |
| Plant, machinery and equipment | 23 | - | €1,044 | +€1,044 | |
| Furniture and vehicles | 24 | €115,173 | €114,042 | -€1,131 | -1.0% |
| Other tangible fixed assets | 26 | €83,342 | €83,342 | = | 0.0% |
| Financial fixed assets | 28 | €3,247,893 | €3,022,188 | -€225,706 | -6.9% |
| Current assets | 29/58 | €11,394,167 | €12,134,444 | +€740,277 | +6.5% |
| Stocks and contracts in progress | 3 | €3,909 | €3,300 | -€609 | -15.6% |
| Stocks | 30/36 | €3,909 | €3,300 | -€609 | -15.6% |
| Amounts receivable within one year | 40/41 | €4,628,549 | €4,963,243 | +€334,694 | +7.2% |
| Trade receivables | 40 | €233,750 | €109,000 | -€124,750 | -53.4% |
| Other amounts receivable | 41 | €4,394,799 | €4,854,243 | +€459,444 | +10.5% |
| Current investments | 50/53 | €6,720,449 | €6,413,773 | -€306,675 | -4.6% |
| Cash at bank and in hand | 54/58 | €34,433 | €751,805 | +€717,372 | +2,083% |
| Deferred charges and accrued income | 490/1 | €6,828 | €2,322 | -€4,505 | -66.0% |
| Total equity and liabilities | 10/49 | €14,840,576 | €15,355,059 | +€514,483 | +3.5% |
| Equity | 10/15 | €14,124,964 | €14,663,094 | +€538,130 | +3.8% |
| Contributions | 10/11 | €10,418,500 | €10,418,500 | = | 0.0% |
| Reserves | 13 | €830,124 | €830,124 | = | 0.0% |
| Distributable reserves | 133 | €830,124 | €830,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,876,340 | €3,414,470 | +€538,130 | +18.7% |
| Amounts payable | 17/49 | €715,612 | €691,965 | -€23,646 | -3.3% |
| Amounts payable within one year | 42/48 | €708,652 | €690,082 | -€18,570 | -2.6% |
| Financial debts | 43 | €106 | €15 | -€91 | -85.8% |
| Credit institutions | 430/8 | €106 | €15 | -€91 | -85.8% |
| Trade debts | 44 | €28,659 | €6,578 | -€22,082 | -77.0% |
| Suppliers | 440/4 | €28,659 | €6,578 | -€22,082 | -77.0% |
| Taxes, remuneration and social security | 45 | €95,728 | €97,072 | +€1,344 | +1.4% |
| Taxes | 450/3 | €95,728 | €97,072 | +€1,344 | +1.4% |
| Other amounts payable | 47/48 | €584,159 | €586,417 | +€2,259 | +0.4% |
| Accrued charges and deferred income | 492/3 | €6,960 | €1,884 | -€5,076 | -72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,261 | €28,975 | +€6,714 | +30.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €78,000 | -€13,750 | -€91,750 | |
| Other operating charges | 640/8 | €968 | €13,594 | +€12,627 | +1,305% |
| Gross operating margin | 9900 | -€93,814 | -€116,499 | -€22,685 | -24.2% |
| Operating profit (loss) | 9901 | -€195,042 | -€145,318 | +€49,724 | +25.5% |
| Financial income | 75/76B | €462,781 | €559,748 | +€96,967 | +21.0% |
| Recurring financial income | 75 | €462,781 | €559,748 | +€96,967 | +21.0% |
| Financial charges | 65/66B | €21,110 | -€233,052 | -€254,161 | |
| Recurring financial charges | 65 | €21,110 | -€233,052 | -€254,161 | |
| Profit (loss) for the period before taxes | 9903 | €246,629 | €647,481 | +€400,852 | +163% |
| Income taxes | 67/77 | €98,370 | €109,352 | +€10,982 | +11.2% |
| Profit (loss) for the period | 9904 | €148,260 | €538,130 | +€389,870 | +263% |
| Profit (loss) for the period to be appropriated | 9905 | €148,260 | €538,130 | +€389,870 | +263% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.