SEVEREYNS ROSA: 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.
SEVEREYNS ROSA
Largest movements
- Cash -€4,198
down €4,198 (-20.0%), from €21,008 to €16,810
mainly Investment in fixed assets (net) (-€3,500) and Net result for the year (-€2,566)
- Intangible fixed assets +€2,284
up €2,284 (+73.5%), from €3,108 to €5,392
- Profit (loss) carried forward -€2,566
down €2,566 (-30.4%), from -€8,433 to -€10,999
- Trade debts +€673
new in 2025: €673
- Depreciation +€824
up €824 (+210%), from €392 to €1,216
- Gross operating margin -€175
down €175 (-32.6%), from -€536 to -€711
- Other operating charges -€15
down €15 (-2.5%), from €610 to €595
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 | €62,191 | €60,365 | -€1,826 | -2.9% |
| Fixed assets | 21/28 | €3,108 | €5,392 | +€2,284 | +73.5% |
| Intangible fixed assets | 21 | €3,108 | €5,392 | +€2,284 | +73.5% |
| Current assets | 29/58 | €59,083 | €54,973 | -€4,110 | -7.0% |
| Amounts receivable within one year | 40/41 | €38,075 | €38,163 | +€88 | +0.2% |
| Other amounts receivable | 41 | €38,075 | €38,163 | +€88 | +0.2% |
| Cash at bank and in hand | 54/58 | €21,008 | €16,810 | -€4,198 | -20.0% |
| Total equity and liabilities | 10/49 | €62,191 | €60,365 | -€1,826 | -2.9% |
| Equity | 10/15 | €48,037 | €45,471 | -€2,566 | -5.3% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €49,870 | €49,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,010 | €48,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,433 | -€10,999 | -€2,566 | -30.4% |
| Amounts payable | 17/49 | €14,154 | €14,894 | +€740 | +5.2% |
| Amounts payable within one year | 42/48 | €14,154 | €14,894 | +€740 | +5.2% |
| Trade debts | 44 | - | €673 | +€673 | |
| Suppliers | 440/4 | - | €673 | +€673 | |
| Other amounts payable | 47/48 | €14,154 | €14,221 | +€67 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €1,216 | +€824 | +210% |
| Other operating charges | 640/8 | €610 | €595 | -€15 | -2.5% |
| Gross operating margin | 9900 | -€536 | -€711 | -€175 | -32.6% |
| Operating profit (loss) | 9901 | -€1,538 | -€2,521 | -€983 | -63.9% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,583 | -€2,566 | -€983 | -62.1% |
| Profit (loss) for the period | 9904 | -€1,583 | -€2,566 | -€983 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,583 | -€2,566 | -€983 | -62.1% |
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 25 October 2026 via checked.be.