LE 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.
LE ROSSIGNOL
Largest movements
- Receivables within one year -€58,748
down €58,748 (-21.9%), from €267,864 to €209,116
of which Other amounts receivable: -€50,927
- Cash +€7,079
up €7,079 (+68.5%), from €10,330 to €17,409
mainly Receivables within one year (+€58,748) and Depreciation (+€2,031)
- Profit (loss) carried forward -€41,935
down €41,935 (-15.5%), from €270,095 to €228,159
- Trade debts -€8,447
down €8,447 (-62.4%), from €13,526 to €5,079
- Gross operating margin -€30,152
down €30,152 (-457%), from -€6,598 to -€36,750
- Purchases and services +€24,683
up €24,683 (+171%), from €14,435 to €39,118
- Financial income -€3,470
down €3,470 (-32.8%), from €10,586 to €7,116
- Turnover -€700
no longer reported in 2025 (was €700)
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 | €374,454 | €321,278 | -€53,176 | -14.2% |
| Fixed assets | 21/28 | €96,260 | €94,229 | -€2,031 | -2.1% |
| Tangible fixed assets | 22/27 | €96,260 | €94,229 | -€2,031 | -2.1% |
| Land and buildings | 22 | €90,100 | €90,100 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,160 | €4,129 | -€2,031 | -33.0% |
| Current assets | 29/58 | €278,194 | €227,049 | -€51,145 | -18.4% |
| Amounts receivable within one year | 40/41 | €267,864 | €209,116 | -€58,748 | -21.9% |
| Trade receivables | 40 | €14,937 | €7,116 | -€7,821 | -52.4% |
| Other amounts receivable | 41 | €252,927 | €202,000 | -€50,927 | -20.1% |
| Cash at bank and in hand | 54/58 | €10,330 | €17,409 | +€7,079 | +68.5% |
| Deferred charges and accrued income | 490/1 | - | €524 | +€524 | |
| Total equity and liabilities | 10/49 | €374,454 | €321,278 | -€53,176 | -14.2% |
| Equity | 10/15 | €357,540 | €315,604 | -€41,935 | -11.7% |
| Contributions | 10/11 | €8,936 | €8,936 | = | 0.0% |
| Reserves | 13 | €78,509 | €78,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €894 | €894 | = | 0.0% |
| Reserves not available under the articles | 1311 | €894 | €894 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,275 | €6,275 | = | 0.0% |
| Distributable reserves | 133 | €71,341 | €71,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | €270,095 | €228,159 | -€41,935 | -15.5% |
| Amounts payable | 17/49 | €16,914 | €5,673 | -€11,241 | -66.5% |
| Amounts payable within one year | 42/48 | €13,526 | €5,079 | -€8,447 | -62.4% |
| Trade debts | 44 | €13,526 | €5,079 | -€8,447 | -62.4% |
| Suppliers | 440/4 | €13,526 | €5,079 | -€8,447 | -62.4% |
| Accrued charges and deferred income | 492/3 | €3,388 | €594 | -€2,794 | -82.5% |
| Turnover | 70 | €700 | - | -€700 | |
| Non-recurring operating income | 76A | €2,250 | €2,369 | +€119 | +5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,435 | €39,118 | +€24,683 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,031 | €2,031 | = | 0.0% |
| Other operating charges | 640/8 | €10,173 | €10,089 | -€84 | -0.8% |
| Gross operating margin | 9900 | -€6,598 | -€36,750 | -€30,152 | -457% |
| Operating profit (loss) | 9901 | -€18,802 | -€48,870 | -€30,068 | -160% |
| Financial income | 75/76B | €10,586 | €7,116 | -€3,470 | -32.8% |
| Recurring financial income | 75 | €10,586 | €7,116 | -€3,470 | -32.8% |
| Financial charges | 65/66B | €412 | €181 | -€230 | -56.0% |
| Recurring financial charges | 65 | €412 | €181 | -€230 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,627 | -€41,935 | -€33,308 | -386% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,627 | -€41,935 | -€33,308 | -386% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,627 | -€41,935 | -€33,308 | -386% |
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 15 October 2026 via checked.be.