ROISSART: 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.
ROISSART
Largest movements
- Stocks and contracts +€143,884
up €143,884 (+87.5%), from €164,451 to €308,335
- Receivables within one year -€8,368
no longer reported in 2025 (was €8,368)
- Trade debts +€146,941
up €146,941 (+277%), from €52,960 to €199,901
- Current portion of long-term debt -€33,874
down €33,874 (-28.0%), from €121,090 to €87,216
- Profit (loss) carried forward +€14,645
up €14,645 (+29.6%), from -€49,531 to -€34,886
- Short-term financial debts +€6,409
up €6,409 (+27.8%), from €23,040 to €29,449
- Gross operating margin -€20,410
down €20,410 (-49.3%), from €41,383 to €20,973
- Depreciation -€1,375
no longer reported in 2025 (was €1,375)
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 | €172,954 | €308,623 | +€135,669 | +78.4% |
| Current assets | 29/58 | €172,954 | €308,623 | +€135,669 | +78.4% |
| Stocks and contracts in progress | 3 | €164,451 | €308,335 | +€143,884 | +87.5% |
| Stocks | 30/36 | €164,451 | €308,335 | +€143,884 | +87.5% |
| Amounts receivable within one year | 40/41 | €8,368 | - | -€8,368 | |
| Trade receivables | 40 | €8,368 | - | -€8,368 | |
| Cash at bank and in hand | 54/58 | €135 | €288 | +€153 | +113% |
| Total equity and liabilities | 10/49 | €172,954 | €308,623 | +€135,669 | +78.4% |
| Equity | 10/15 | -€29,071 | -€14,426 | +€14,645 | +50.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,531 | -€34,886 | +€14,645 | +29.6% |
| Amounts payable | 17/49 | €202,025 | €323,049 | +€121,024 | +59.9% |
| Amounts payable within one year | 42/48 | €202,025 | €323,049 | +€121,024 | +59.9% |
| Current portion of amounts payable after more than one year | 42 | €121,090 | €87,216 | -€33,874 | -28.0% |
| Financial debts | 43 | €23,040 | €29,449 | +€6,409 | +27.8% |
| Credit institutions | 430/8 | €23,040 | €29,449 | +€6,409 | +27.8% |
| Trade debts | 44 | €52,960 | €199,901 | +€146,941 | +277% |
| Suppliers | 440/4 | €52,960 | €199,901 | +€146,941 | +277% |
| Taxes, remuneration and social security | 45 | €4,935 | €6,483 | +€1,548 | +31.4% |
| Taxes | 450/3 | €4,935 | €6,483 | +€1,548 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | - | -€1,375 | |
| Other operating charges | 640/8 | €2,236 | €1,953 | -€283 | -12.7% |
| Gross operating margin | 9900 | €41,383 | €20,973 | -€20,410 | -49.3% |
| Operating profit (loss) | 9901 | €37,772 | €19,020 | -€18,752 | -49.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €4,324 | €4,118 | -€206 | -4.8% |
| Recurring financial charges | 65 | €4,324 | €4,118 | -€206 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €33,448 | €14,906 | -€18,542 | -55.4% |
| Income taxes | 67/77 | - | €261 | +€261 | |
| Profit (loss) for the period | 9904 | €33,448 | €14,645 | -€18,803 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,448 | €14,645 | -€18,803 | -56.2% |
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 23 October 2026 via checked.be.