BUREAU ROSSIGNOL: 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.
BUREAU ROSSIGNOL
Largest movements
- Tangible fixed assets +€220,950
up €220,950 (+98.5%), from €224,228 to €445,178
of which Land and buildings: +€209,558
- Cash +€20,104
up €20,104 (+20.0%), from €100,366 to €120,470
mainly Debts after one year (+€194,413) and Depreciation (+€52,943)
- Receivables within one year +€12,416
up €12,416 (+5.6%), from €222,828 to €235,243
of which Other amounts receivable: +€13,202
- Debts after one year +€194,413
up €194,413 (+481%), from €40,404 to €234,817
- Trade debts +€21,845
up €21,845 (+163%), from €13,402 to €35,247
- Tax, wage and social debts +€16,837
up €16,837 (+28.1%), from €59,872 to €76,710
of which Remuneration and social security: +€15,921
- Current portion of long-term debt +€15,523
up €15,523 (+104%), from €14,927 to €30,450
- Reserves -€11,510
down €11,510 (-4.3%), from €269,591 to €258,081
of which Distributable reserves: -€11,510
- Staff costs +€61,265
up €61,265 (+38.5%), from €159,189 to €220,454
- Gross operating margin +€58,214
up €58,214 (+22.3%), from €261,033 to €319,247
- Depreciation +€28,221
up €28,221 (+114%), from €24,722 to €52,943
- Taxes -€8,492
down €8,492 (-40.2%), from €21,125 to €12,633
- Financial charges +€5,800
up €5,800 (+159%), from €3,649 to €9,449
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 | €554,514 | €801,766 | +€247,252 | +44.6% |
| Fixed assets | 21/28 | €224,228 | €445,178 | +€220,950 | +98.5% |
| Tangible fixed assets | 22/27 | €224,228 | €445,178 | +€220,950 | +98.5% |
| Land and buildings | 22 | €194,429 | €403,986 | +€209,558 | +108% |
| Plant, machinery and equipment | 23 | €20,172 | €14,807 | -€5,365 | -26.6% |
| Furniture and vehicles | 24 | €9,627 | €26,385 | +€16,757 | +174% |
| Current assets | 29/58 | €330,286 | €356,588 | +€26,302 | +8.0% |
| Amounts receivable within one year | 40/41 | €222,828 | €235,243 | +€12,416 | +5.6% |
| Trade receivables | 40 | €85,675 | €84,889 | -€786 | -0.9% |
| Other amounts receivable | 41 | €137,153 | €150,355 | +€13,202 | +9.6% |
| Cash at bank and in hand | 54/58 | €100,366 | €120,470 | +€20,104 | +20.0% |
| Deferred charges and accrued income | 490/1 | €7,093 | €875 | -€6,218 | -87.7% |
| Total equity and liabilities | 10/49 | €554,514 | €801,766 | +€247,252 | +44.6% |
| Equity | 10/15 | €366,911 | €355,576 | -€11,335 | -3.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €269,591 | €258,081 | -€11,510 | -4.3% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €77,091 | €77,091 | = | 0.0% |
| Distributable reserves | 133 | €182,500 | €170,990 | -€11,510 | -6.3% |
| Profit (loss) carried forward | 14 | €72,320 | €72,495 | +€175 | +0.2% |
| Amounts payable | 17/49 | €187,604 | €446,191 | +€258,587 | +138% |
| Amounts payable after more than one year | 17 | €40,404 | €234,817 | +€194,413 | +481% |
| Financial debts | 170/4 | €40,404 | €234,817 | +€194,413 | +481% |
| Amounts payable within one year | 42/48 | €147,163 | €211,374 | +€64,211 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €14,927 | €30,450 | +€15,523 | +104% |
| Financial debts | 43 | €6,168 | €6,147 | -€22 | -0.4% |
| Credit institutions | 430/8 | €6,168 | €6,147 | -€22 | -0.4% |
| Trade debts | 44 | €13,402 | €35,247 | +€21,845 | +163% |
| Suppliers | 440/4 | €13,402 | €35,247 | +€21,845 | +163% |
| Taxes, remuneration and social security | 45 | €59,872 | €76,710 | +€16,837 | +28.1% |
| Taxes | 450/3 | €30,304 | €31,220 | +€916 | +3.0% |
| Remuneration and social security | 454/9 | €29,568 | €45,489 | +€15,921 | +53.8% |
| Other amounts payable | 47/48 | €52,793 | €62,820 | +€10,027 | +19.0% |
| Accrued charges and deferred income | 492/3 | €36 | - | -€36 | |
| Remuneration, social security and pensions | 62 | €159,189 | €220,454 | +€61,265 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,722 | €52,943 | +€28,221 | +114% |
| Other operating charges | 640/8 | €1,874 | €3,200 | +€1,326 | +70.8% |
| Gross operating margin | 9900 | €261,033 | €319,247 | +€58,214 | +22.3% |
| Operating profit (loss) | 9901 | €75,248 | €42,649 | -€32,599 | -43.3% |
| Financial income | 75/76B | €261 | €97 | -€163 | -62.6% |
| Recurring financial income | 75 | €261 | €97 | -€163 | -62.6% |
| Financial charges | 65/66B | €3,649 | €9,449 | +€5,800 | +159% |
| Recurring financial charges | 65 | €3,649 | €9,449 | +€5,800 | +159% |
| Profit (loss) for the period before taxes | 9903 | €71,860 | €33,298 | -€38,563 | -53.7% |
| Income taxes | 67/77 | €21,125 | €12,633 | -€8,492 | -40.2% |
| Profit (loss) for the period | 9904 | €50,736 | €20,665 | -€30,071 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,736 | €20,665 | -€30,071 | -59.3% |
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 24 October 2026 via checked.be.