STUDIO ROSITA: 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.
STUDIO ROSITA
Largest movements
- Cash -€8,612
down €8,612 (-14.2%), from €60,825 to €52,213
mainly Contributions, distributions and other (-€69,476) and Receivables within one year (-€8,014)
- Receivables within one year +€8,014
up €8,014 (+28.9%), from €27,704 to €35,718
of which Trade receivables: +€5,484
- Deferred charges and accrued income +€2,565
new in 2025: €2,565
- Other debts +€61,713
up €61,713 (+1,811%), from €3,407 to €65,121
- Profit (loss) carried forward -€55,734
down €55,734 (-80.2%), from €69,476 to €13,741
- Trade debts -€4,163
down €4,163 (-66.9%), from €6,225 to €2,062
- Gross operating margin -€11,586
down €11,586 (-37.3%), from €31,039 to €19,453
- Taxes -€2,519
down €2,519 (-38.1%), from €6,609 to €4,090
- Other operating charges +€1,138
up €1,138 (+557%), from €204 to €1,342
- Depreciation -€726
no longer reported in 2025 (was €726)
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 | €88,529 | €90,497 | +€1,967 | +2.2% |
| Current assets | 29/58 | €88,529 | €90,497 | +€1,967 | +2.2% |
| Amounts receivable within one year | 40/41 | €27,704 | €35,718 | +€8,014 | +28.9% |
| Trade receivables | 40 | €26,802 | €32,286 | +€5,484 | +20.5% |
| Other amounts receivable | 41 | €902 | €3,432 | +€2,530 | +281% |
| Cash at bank and in hand | 54/58 | €60,825 | €52,213 | -€8,612 | -14.2% |
| Deferred charges and accrued income | 490/1 | - | €2,565 | +€2,565 | |
| Total equity and liabilities | 10/49 | €88,529 | €90,497 | +€1,967 | +2.2% |
| Equity | 10/15 | €74,476 | €18,741 | -€55,734 | -74.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,476 | €13,741 | -€55,734 | -80.2% |
| Amounts payable | 17/49 | €14,054 | €71,756 | +€57,702 | +411% |
| Amounts payable within one year | 42/48 | €14,054 | €71,756 | +€57,702 | +411% |
| Trade debts | 44 | €6,225 | €2,062 | -€4,163 | -66.9% |
| Suppliers | 440/4 | €6,225 | €2,062 | -€4,163 | -66.9% |
| Taxes, remuneration and social security | 45 | €4,421 | €4,573 | +€151 | +3.4% |
| Taxes | 450/3 | €4,421 | €2,711 | -€1,710 | -38.7% |
| Remuneration and social security | 454/9 | - | €1,861 | +€1,861 | |
| Other amounts payable | 47/48 | €3,407 | €65,121 | +€61,713 | +1,811% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | - | -€726 | |
| Other operating charges | 640/8 | €204 | €1,342 | +€1,138 | +557% |
| Gross operating margin | 9900 | €31,039 | €19,453 | -€11,586 | -37.3% |
| Operating profit (loss) | 9901 | €30,109 | €18,111 | -€11,998 | -39.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €208 | €280 | +€72 | +34.6% |
| Recurring financial charges | 65 | €208 | €280 | +€72 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €29,901 | €17,831 | -€12,070 | -40.4% |
| Income taxes | 67/77 | €6,609 | €4,090 | -€2,519 | -38.1% |
| Profit (loss) for the period | 9904 | €23,292 | €13,741 | -€9,551 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,292 | €13,741 | -€9,551 | -41.0% |
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 27 October 2026 via checked.be.