GROEP ROUSSEL: 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.
What changed
GROEP ROUSSEL
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €120,172+€2.1m
Equity
€37.0m
2024 · €32.9m+€4.1m
Cash
€1.4m
2024 · €306,304+€1.1m
Balance sheet total
€40.3m
2024 · €35.2m+€5.1m
Largest movements
Assets
- Financial fixed assets +€4.4m
up €4.4m (+17.6%), from €24.8m to €29.2m
of which Affiliated companies: +€2.4m
- Cash +€1.1m
up €1.1m (+353%), from €306,304 to €1.4m
mainly Net result for the year (+€2.2m) and Contributions, distributions and other (+€1.9m)
Equity and liabilities
- Reserves +€2.2m
up €2.2m (+10.6%), from €20.8m to €23.0m
of which Distributable reserves: +€2.2m
- Revaluation surpluses +€1.9m
up €1.9m (+15.5%), from €12.1m to €14.0m
- Other debts +€1.1m
up €1.1m (+83.8%), from €1.3m to €2.3m
Income statement
- Financial income +€2.2m
up €2.2m (+1,130%), from €190,428 to €2.3m
of which Non-recurring financial income: +€1.5m
- Turnover +€245,802
up €245,802 (+10.7%), from €2.3m to €2.5m
- Services and other goods +€193,107
up €193,107 (+11.2%), from €1.7m to €1.9m
- Depreciation +€66,447
up €66,447 (+165%), from €40,247 to €106,694
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.
Result 2024
€120,172
Turnover
+€245,802
Other operating income
+€10,334
Goods and materials
-€9,664
Services and other goods
-€193,107
Staff costs
-€4,714
Depreciation
-€66,447
Other operating charges
-€3,418
Other operating items
-€86,741
Financial income
+€2.2m
Financial charges
+€16,390
Taxes
+€20,148
Result 2025
€2.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3.8m
Investment
-€4.6m
Financing
+€1.9m
Cash 2024
€306,304
From operations (derived)
+€3.8m
Net result for the year
+€2.2m
Depreciation
+€106,694
Receivables after one year
+€215,000
Receivables within one year
+€239,886
Deferred charges and accrued income
-€20,054
Trade debts
-€67,554
Tax, wage and social debts
+€42,615
Other debts
+€1.1m
Accrued charges and deferred income
+€364
Investment (derived)
-€4.6m
Investment in fixed assets (net)
-€4.6m
Financing
+€1.9m
Contributions, distributions and other
+€1.9m
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,178,491 | €40,292,674 | +€5.1m | +14.5% |
| Fixed assets | 21/28 | €26,427,485 | €30,894,368 | +€4.5m | +16.9% |
| Intangible fixed assets | 21 | - | €4,485 | +€4,485 | |
| Tangible fixed assets | 22/27 | €1,610,531 | €1,700,604 | +€90,072 | +5.6% |
| Land and buildings | 22 | €188,269 | €141,202 | -€47,067 | -25.0% |
| Plant, machinery and equipment | 23 | €47,174 | €48,653 | +€1,480 | +3.1% |
| Furniture and vehicles | 24 | €81,678 | €205,224 | +€123,546 | +151% |
| Other tangible fixed assets | 26 | €1,293,410 | €1,305,525 | +€12,114 | +0.9% |
| Financial fixed assets | 28 | €24,816,954 | €29,189,280 | +€4.4m | +17.6% |
| Affiliated companies | 280/1 | €21,509,083 | €23,859,548 | +€2.4m | +10.9% |
| Participating interests | 280 | €21,509,083 | €23,859,548 | +€2.4m | +10.9% |
| Companies linked by participating interests | 282/3 | €3,301,120 | €5,318,512 | +€2.0m | +61.1% |
| Participating interests | 282 | €3,301,120 | €5,318,512 | +€2.0m | +61.1% |
| Other financial fixed assets | 284/8 | €6,750 | €11,220 | +€4,470 | +66.2% |
| Shares | 284 | €6,750 | €6,750 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | - | €4,470 | +€4,470 | |
| Current assets | 29/58 | €8,751,005 | €9,398,306 | +€647,301 | +7.4% |
| Amounts receivable after more than one year | 29 | €3,102,807 | €2,887,807 | -€215,000 | -6.9% |
| Other amounts receivable | 291 | €3,102,807 | €2,887,807 | -€215,000 | -6.9% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,279,441 | €5,039,556 | -€239,886 | -4.5% |
| Trade receivables | 40 | €736,598 | €601,250 | -€135,348 | -18.4% |
| Other amounts receivable | 41 | €4,542,843 | €4,438,305 | -€104,538 | -2.3% |
| Cash at bank and in hand | 54/58 | €306,304 | €1,388,437 | +€1.1m | +353% |
| Deferred charges and accrued income | 490/1 | €62,453 | €82,507 | +€20,054 | +32.1% |
| Total equity and liabilities | 10/49 | €35,178,491 | €40,292,674 | +€5.1m | +14.5% |
| Equity | 10/15 | €32,939,430 | €37,017,325 | +€4.1m | +12.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €12,115,637 | €13,992,070 | +€1.9m | +15.5% |
| Reserves | 13 | €20,762,293 | €22,963,755 | +€2.2m | +10.6% |
| Non-distributable reserves | 130/1 | €49,736 | €49,736 | = | 0.0% |
| Legal reserve | 130 | €49,736 | €49,736 | = | 0.0% |
| Distributable reserves | 133 | €20,712,558 | €22,914,020 | +€2.2m | +10.6% |
| Provisions and deferred taxes | 16 | €170,527 | €170,527 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €170,527 | €170,527 | = | 0.0% |
| Pensions and similar obligations | 160 | €170,527 | €170,527 | = | 0.0% |
| Amounts payable | 17/49 | €2,068,533 | €3,104,822 | +€1.0m | +50.1% |
| Amounts payable within one year | 42/48 | €2,022,975 | €3,058,900 | +€1.0m | +51.2% |
| Trade debts | 44 | €535,687 | €468,133 | -€67,554 | -12.6% |
| Suppliers | 440/4 | €535,687 | €468,133 | -€67,554 | -12.6% |
| Taxes, remuneration and social security | 45 | €221,324 | €263,939 | +€42,615 | +19.3% |
| Taxes | 450/3 | €43,535 | €85,128 | +€41,592 | +95.5% |
| Remuneration and social security | 454/9 | €177,789 | €178,811 | +€1,023 | +0.6% |
| Other amounts payable | 47/48 | €1,265,965 | €2,326,828 | +€1.1m | +83.8% |
| Accrued charges and deferred income | 492/3 | €45,558 | €45,922 | +€364 | +0.8% |
| Operating income | 70/76A | €2,454,292 | €2,620,182 | +€165,890 | +6.8% |
| Turnover | 70 | €2,299,411 | €2,545,213 | +€245,802 | +10.7% |
| Other operating income | 74 | €64,635 | €74,969 | +€10,334 | +16.0% |
| Non-recurring operating income | 76A | €90,246 | €0 | -€90,246 | -100% |
| Operating charges | 60/66A | €2,412,825 | €2,686,669 | +€273,845 | +11.3% |
| Goods for resale, raw materials and consumables | 60 | - | €9,664 | +€9,664 | |
| Purchases | 600/8 | - | €9,664 | +€9,664 | |
| Services and other goods | 61 | €1,731,856 | €1,924,963 | +€193,107 | +11.2% |
| Remuneration, social security and pensions | 62 | €624,080 | €628,794 | +€4,714 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,247 | €106,694 | +€66,447 | +165% |
| Other operating charges | 640/8 | €13,136 | €16,554 | +€3,418 | +26.0% |
| Non-recurring operating charges | 66A | €3,505 | €0 | -€3,505 | -100% |
| Operating profit (loss) | 9901 | €41,468 | -€66,487 | -€107,955 | |
| Financial income | 75/76B | €190,428 | €2,343,134 | +€2.2m | +1,130% |
| Recurring financial income | 75 | €190,428 | €801,711 | +€611,283 | +321% |
| Income from financial fixed assets | 750 | €38,799 | €682,887 | +€644,088 | +1,660% |
| Income from current assets | 751 | €143,322 | €114,617 | -€28,706 | -20.0% |
| Other financial income | 752/9 | €8,306 | €4,207 | -€4,099 | -49.4% |
| Non-recurring financial income | 76B | - | €1,541,423 | +€1.5m | |
| Financial charges | 65/66B | €72,142 | €55,752 | -€16,390 | -22.7% |
| Recurring financial charges | 65 | €70,520 | €55,752 | -€14,768 | -20.9% |
| Debt charges | 650 | €57,671 | €41,347 | -€16,324 | -28.3% |
| Other financial charges | 652/9 | €12,848 | €14,404 | +€1,556 | +12.1% |
| Non-recurring financial charges | 66B | €1,622 | €0 | -€1,622 | -100% |
| Profit (loss) for the period before taxes | 9903 | €159,753 | €2,220,895 | +€2.1m | +1,290% |
| Income taxes | 67/77 | €39,581 | €19,433 | -€20,148 | -50.9% |
| Taxes | 670/3 | €39,581 | €19,433 | -€20,148 | -50.9% |
| Profit (loss) for the period | 9904 | €120,172 | €2,201,462 | +€2.1m | +1,732% |
| Profit (loss) for the period to be appropriated | 9905 | €120,172 | €2,201,462 | +€2.1m | +1,732% |
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 20 October 2026 via checked.be.