ROSSEAU A.G.: what changed
ROSSEAU A.G.
Largest movements
- Tangible fixed assets -€3,390
down €3,390 (-15.6%), from €21,760 to €18,370
of which Plant, machinery and equipment: -€1,994
- Cash +€2,108
up €2,108 (+49.0%), from €4,299 to €6,407
mainly Net result for the year (+€4,391) and Depreciation (+€3,390)
- Deferred charges and accrued income -€1,940
no longer reported in 2025 (was €1,940)
- Receivables within one year +€1,249
up €1,249 (+52.6%), from €2,375 to €3,625
of which Trade receivables: +€1,308
- Stocks and contracts +€723
up €723 (+5.6%), from €12,902 to €13,625
of which Stocks: +€2,926
- Other debts -€4,899
down €4,899 (-26.3%), from €18,631 to €13,732
- Profit (loss) carried forward +€4,391
up €4,391 (+81.9%), from €5,361 to €9,752
- Gross operating margin +€12,801
up €12,801, from -€3,602 to €9,199
- Other operating charges -€2,948
down €2,948 (-70.1%), from €4,207 to €1,259
- Depreciation +€996
up €996 (+41.6%), from €2,393 to €3,390
- Staff costs -€188
no longer reported in 2025 (was €188)
- Financial income -€141
down €141 (-79.8%), from €176 to €36
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,804 | €43,555 | -€1,249 | -2.8% |
| Fixed assets | 21/28 | €23,288 | €19,898 | -€3,390 | -14.6% |
| Tangible fixed assets | 22/27 | €21,760 | €18,370 | -€3,390 | -15.6% |
| Plant, machinery and equipment | 23 | €18,614 | €16,620 | -€1,994 | -10.7% |
| Furniture and vehicles | 24 | €3,145 | €1,750 | -€1,396 | -44.4% |
| Financial fixed assets | 28 | €1,529 | €1,529 | = | 0.0% |
| Current assets | 29/58 | €21,516 | €23,657 | +€2,141 | +10.0% |
| Stocks and contracts in progress | 3 | €12,902 | €13,625 | +€723 | +5.6% |
| Stocks | 30/36 | €10,699 | €13,625 | +€2,926 | +27.3% |
| Contracts in progress | 37 | €2,202 | - | -€2,202 | |
| Amounts receivable within one year | 40/41 | €2,375 | €3,625 | +€1,249 | +52.6% |
| Trade receivables | 40 | €2,310 | €3,618 | +€1,308 | +56.6% |
| Other amounts receivable | 41 | €66 | €7 | -€59 | -89.2% |
| Cash at bank and in hand | 54/58 | €4,299 | €6,407 | +€2,108 | +49.0% |
| Deferred charges and accrued income | 490/1 | €1,940 | - | -€1,940 | |
| Total equity and liabilities | 10/49 | €44,804 | €43,555 | -€1,249 | -2.8% |
| Equity | 10/15 | €24,975 | €29,367 | +€4,391 | +17.6% |
| Contributions | 10/11 | €19,615 | €19,615 | = | 0.0% |
| Contributions outside capital | 11 | €19,615 | - | -€19,615 | |
| Other | 1109/19 | €19,615 | - | -€19,615 | |
| Profit (loss) carried forward | 14 | €5,361 | €9,752 | +€4,391 | +81.9% |
| Amounts payable | 17/49 | €19,829 | €14,189 | -€5,640 | -28.4% |
| Amounts payable within one year | 42/48 | €19,829 | €14,189 | -€5,640 | -28.4% |
| Trade debts | 44 | €748 | €420 | -€328 | -43.9% |
| Suppliers | 440/4 | €748 | €420 | -€328 | -43.9% |
| Taxes, remuneration and social security | 45 | €450 | €37 | -€413 | -91.8% |
| Taxes | 450/3 | €450 | €37 | -€413 | -91.8% |
| Other amounts payable | 47/48 | €18,631 | €13,732 | -€4,899 | -26.3% |
| Remuneration, social security and pensions | 62 | €188 | - | -€188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,393 | €3,390 | +€996 | +41.6% |
| Other operating charges | 640/8 | €4,207 | €1,259 | -€2,948 | -70.1% |
| Gross operating margin | 9900 | -€3,602 | €9,199 | +€12,801 | |
| Operating profit (loss) | 9901 | -€10,391 | €4,550 | +€14,942 | |
| Financial income | 75/76B | €176 | €36 | -€141 | -79.8% |
| Recurring financial income | 75 | €176 | €36 | -€141 | -79.8% |
| Financial charges | 65/66B | €258 | €195 | -€64 | -24.7% |
| Recurring financial charges | 65 | €258 | €195 | -€64 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,473 | €4,391 | +€14,865 | |
| Profit (loss) for the period | 9904 | -€10,473 | €4,391 | +€14,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,473 | €4,391 | +€14,865 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.