ROSOUX PLANTS: 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.
ROSOUX PLANTS
Largest movements
- Tangible fixed assets +€807,119
up €807,119 (+30.7%), from €2.6m to €3.4m
of which Land and buildings: +€498,432
- Stocks and contracts -€199,621
down €199,621 (-16.9%), from €1.2m to €982,216
- Receivables within one year -€177,042
down €177,042 (-11.5%), from €1.5m to €1.4m
of which Trade receivables: -€423,585
- Reserves +€600,000
up €600,000 (+73.3%), from €818,750 to €1.4m
of which Distributable reserves: +€600,000
- Profit (loss) carried forward -€511,396
down €511,396 (-69.6%), from €734,582 to €223,186
- Other debts +€175,131
up €175,131 (+250%), from €69,966 to €245,096
- Debts after one year +€127,487
up €127,487 (+5.2%), from €2.5m to €2.6m
- Trade debts -€111,027
down €111,027 (-20.3%), from €547,628 to €436,601
- Taxes -€96,814
down €96,814 (-86.4%), from €112,020 to €15,206
- Staff costs +€96,538
up €96,538 (+9.7%), from €998,815 to €1.1m
- Depreciation +€88,166
up €88,166 (+24.8%), from €355,604 to €443,770
- Financial charges +€77,627
up €77,627 (+75.0%), from €103,446 to €181,073
of which Non-recurring financial charges: +€70,908
- Other operating charges +€56,127
up €56,127 (+179%), from €31,321 to €87,449
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 | €5,565,219 | €6,006,559 | +€441,340 | +7.9% |
| Fixed assets | 21/28 | €2,658,881 | €3,465,921 | +€807,040 | +30.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,627,866 | €3,434,985 | +€807,119 | +30.7% |
| Land and buildings | 22 | €1,081,846 | €1,580,278 | +€498,432 | +46.1% |
| Plant, machinery and equipment | 23 | €1,322,131 | €1,573,022 | +€250,890 | +19.0% |
| Furniture and vehicles | 24 | €123,660 | €194,560 | +€70,900 | +57.3% |
| Leasing and similar rights | 25 | €100,228 | €77,456 | -€22,773 | -22.7% |
| Other tangible fixed assets | 26 | €0 | €9,668 | +€9,668 | |
| Financial fixed assets | 28 | €31,015 | €30,936 | -€79 | -0.3% |
| Current assets | 29/58 | €2,906,338 | €2,540,638 | -€365,700 | -12.6% |
| Stocks and contracts in progress | 3 | €1,181,837 | €982,216 | -€199,621 | -16.9% |
| Stocks | 30/36 | €1,181,837 | €982,216 | -€199,621 | -16.9% |
| Amounts receivable within one year | 40/41 | €1,540,868 | €1,363,826 | -€177,042 | -11.5% |
| Trade receivables | 40 | €922,814 | €499,229 | -€423,585 | -45.9% |
| Other amounts receivable | 41 | €618,054 | €864,597 | +€246,543 | +39.9% |
| Cash at bank and in hand | 54/58 | €151,497 | €152,463 | +€967 | +0.6% |
| Deferred charges and accrued income | 490/1 | €32,137 | €42,133 | +€9,997 | +31.1% |
| Total equity and liabilities | 10/49 | €5,565,219 | €6,006,559 | +€441,340 | +7.9% |
| Equity | 10/15 | €1,583,327 | €1,671,931 | +€88,604 | +5.6% |
| Contributions | 10/11 | €29,995 | €29,995 | = | 0.0% |
| Reserves | 13 | €818,750 | €1,418,750 | +€600,000 | +73.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €800,000 | €1,400,000 | +€600,000 | +75.0% |
| Profit (loss) carried forward | 14 | €734,582 | €223,186 | -€511,396 | -69.6% |
| Amounts payable | 17/49 | €3,981,892 | €4,334,629 | +€352,736 | +8.9% |
| Amounts payable after more than one year | 17 | €2,456,758 | €2,584,245 | +€127,487 | +5.2% |
| Financial debts | 170/4 | €2,456,758 | €2,584,245 | +€127,487 | +5.2% |
| Amounts payable within one year | 42/48 | €1,429,845 | €1,668,139 | +€238,293 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €733,106 | €838,818 | +€105,712 | +14.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €547,628 | €436,601 | -€111,027 | -20.3% |
| Suppliers | 440/4 | €547,628 | €436,601 | -€111,027 | -20.3% |
| Taxes, remuneration and social security | 45 | €79,145 | €147,623 | +€68,478 | +86.5% |
| Taxes | 450/3 | €41,184 | €102,618 | +€61,434 | +149% |
| Remuneration and social security | 454/9 | €37,962 | €45,006 | +€7,044 | +18.6% |
| Other amounts payable | 47/48 | €69,966 | €245,096 | +€175,131 | +250% |
| Accrued charges and deferred income | 492/3 | €95,290 | €82,245 | -€13,044 | -13.7% |
| Remuneration, social security and pensions | 62 | €998,815 | €1,095,353 | +€96,538 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355,604 | €443,770 | +€88,166 | +24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€11,177 | -€11,177 | |
| Other operating charges | 640/8 | €31,321 | €87,449 | +€56,127 | +179% |
| Gross operating margin | 9900 | €1,925,355 | €1,900,190 | -€25,166 | -1.3% |
| Operating profit (loss) | 9901 | €539,615 | €284,795 | -€254,819 | -47.2% |
| Financial income | 75/76B | €13,513 | €87 | -€13,426 | -99.4% |
| Recurring financial income | 75 | €13,513 | €87 | -€13,426 | -99.4% |
| Financial charges | 65/66B | €103,446 | €181,073 | +€77,627 | +75.0% |
| Recurring financial charges | 65 | €103,446 | €110,165 | +€6,719 | +6.5% |
| Non-recurring financial charges | 66B | - | €70,908 | +€70,908 | |
| Profit (loss) for the period before taxes | 9903 | €449,682 | €103,810 | -€345,872 | -76.9% |
| Income taxes | 67/77 | €112,020 | €15,206 | -€96,814 | -86.4% |
| Profit (loss) for the period | 9904 | €337,661 | €88,604 | -€249,057 | -73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €337,661 | €88,604 | -€249,057 | -73.8% |
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 27 October 2026 via checked.be.