TOM ROZSA: 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.
TOM ROZSA
Largest movements
- Cash +€91,843
up €91,843 (+56.4%), from €162,956 to €254,799
mainly Other debts (+€264,629) and Net result for the year (+€94,698)
- Receivables within one year -€87,867
down €87,867 (-12.5%), from €702,143 to €614,276
of which Trade receivables: -€131,075
- Tangible fixed assets -€35,049
down €35,049 (-13.5%), from €259,702 to €224,653
of which Furniture and vehicles: -€18,309
- Reserves -€299,394
down €299,394 (-31.0%), from €964,916 to €665,522
- Other debts +€264,629
up €264,629 (+204%), from €129,463 to €394,092
- Gross operating margin -€253,158
down €253,158 (-60.2%), from €420,618 to €167,460
- Taxes -€84,158
down €84,158 (-69.0%), from €122,028 to €37,870
- Financial income -€8,590
down €8,590 (-47.4%), from €18,129 to €9,538
- Financial charges +€4,486
up €4,486 (+270%), from €1,664 to €6,150
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 | €1,269,362 | €1,228,988 | -€40,374 | -3.2% |
| Fixed assets | 21/28 | €259,702 | €224,653 | -€35,049 | -13.5% |
| Tangible fixed assets | 22/27 | €259,702 | €224,653 | -€35,049 | -13.5% |
| Land and buildings | 22 | €194,028 | €188,030 | -€5,998 | -3.1% |
| Plant, machinery and equipment | 23 | €29,596 | €18,854 | -€10,742 | -36.3% |
| Furniture and vehicles | 24 | €36,078 | €17,769 | -€18,309 | -50.7% |
| Current assets | 29/58 | €1,009,660 | €1,004,335 | -€5,325 | -0.5% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €702,143 | €614,276 | -€87,867 | -12.5% |
| Trade receivables | 40 | €233,940 | €102,865 | -€131,075 | -56.0% |
| Other amounts receivable | 41 | €468,202 | €511,411 | +€43,209 | +9.2% |
| Cash at bank and in hand | 54/58 | €162,956 | €254,799 | +€91,843 | +56.4% |
| Deferred charges and accrued income | 490/1 | €19,562 | €10,260 | -€9,301 | -47.5% |
| Total equity and liabilities | 10/49 | €1,269,362 | €1,228,988 | -€40,374 | -3.2% |
| Equity | 10/15 | €977,416 | €678,022 | -€299,394 | -30.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €964,916 | €665,522 | -€299,394 | -31.0% |
| Distributable reserves | 133 | €964,916 | €665,522 | -€299,394 | -31.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €291,946 | €550,966 | +€259,020 | +88.7% |
| Amounts payable after more than one year | 17 | €55,541 | €45,524 | -€10,017 | -18.0% |
| Financial debts | 170/4 | €55,541 | €45,524 | -€10,017 | -18.0% |
| Amounts payable within one year | 42/48 | €236,396 | €505,442 | +€269,046 | +114% |
| Current portion of amounts payable after more than one year | 42 | €9,840 | €10,017 | +€177 | +1.8% |
| Trade debts | 44 | €54,915 | €66,627 | +€11,712 | +21.3% |
| Suppliers | 440/4 | €54,915 | €66,627 | +€11,712 | +21.3% |
| Taxes, remuneration and social security | 45 | €42,178 | €34,706 | -€7,472 | -17.7% |
| Taxes | 450/3 | €42,178 | €34,706 | -€7,472 | -17.7% |
| Other amounts payable | 47/48 | €129,463 | €394,092 | +€264,629 | +204% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,871 | €37,517 | -€353 | -0.9% |
| Other operating charges | 640/8 | €2,275 | €763 | -€1,512 | -66.5% |
| Gross operating margin | 9900 | €420,618 | €167,460 | -€253,158 | -60.2% |
| Operating profit (loss) | 9901 | €380,473 | €129,179 | -€251,293 | -66.0% |
| Financial income | 75/76B | €18,129 | €9,538 | -€8,590 | -47.4% |
| Recurring financial income | 75 | €18,129 | €9,538 | -€8,590 | -47.4% |
| Financial charges | 65/66B | €1,664 | €6,150 | +€4,486 | +270% |
| Recurring financial charges | 65 | €1,664 | €6,150 | +€4,486 | +270% |
| Profit (loss) for the period before taxes | 9903 | €396,938 | €132,568 | -€264,370 | -66.6% |
| Income taxes | 67/77 | €122,028 | €37,870 | -€84,158 | -69.0% |
| Profit (loss) for the period | 9904 | €274,910 | €94,698 | -€180,212 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €274,910 | €94,698 | -€180,212 | -65.6% |
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 19 October 2026 via checked.be.