Rossignol Beheer: 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.
Rossignol Beheer
Largest movements
- Receivables within one year -€36,469
down €36,469 (-54.0%), from €67,580 to €31,111
of which Other amounts receivable: -€36,469
- Cash -€33,535
down €33,535 (-14.1%), from €238,180 to €204,645
mainly Provisions (-€67,703) and Current portion of long-term debt (-€53,692)
- Tangible fixed assets -€27,276
down €27,276 (-3.6%), from €754,958 to €727,681
of which Land and buildings: -€27,121
- Provisions -€67,703
down €67,703 (-80.0%), from €84,631 to €16,928
- Tax, wage and social debts +€59,619
up €59,619 (+108%), from €55,159 to €114,778
- Current portion of long-term debt -€53,692
down €53,692 (-100%), from €53,692 to €0
- Other debts -€47,123
down €47,123 (-14.1%), from €333,563 to €286,440
- Reserves +€13,145
up €13,145 (+2.7%), from €482,126 to €495,270
of which Distributable reserves: +€216,255
- Taxes +€85,345
up €85,345 (+359%), from €23,742 to €109,086
- Financial charges -€4,872
down €4,872 (-17.4%), from €27,999 to €23,127
- Financial income -€2,319
down €2,319 (-41.2%), from €5,626 to €3,307
- Gross operating margin -€1,155
down €1,155 (-1.1%), from €105,961 to €104,806
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 | €1,062,227 | €963,437 | -€98,789 | -9.3% |
| Fixed assets | 21/28 | €754,958 | €727,681 | -€27,276 | -3.6% |
| Tangible fixed assets | 22/27 | €754,958 | €727,681 | -€27,276 | -3.6% |
| Land and buildings | 22 | €752,145 | €725,024 | -€27,121 | -3.6% |
| Other tangible fixed assets | 26 | €2,813 | €2,657 | -€155 | -5.5% |
| Current assets | 29/58 | €307,269 | €235,756 | -€71,513 | -23.3% |
| Amounts receivable within one year | 40/41 | €67,580 | €31,111 | -€36,469 | -54.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €67,580 | €31,111 | -€36,469 | -54.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €238,180 | €204,645 | -€33,535 | -14.1% |
| Deferred charges and accrued income | 490/1 | €1,509 | €0 | -€1,509 | -100% |
| Total equity and liabilities | 10/49 | €1,062,227 | €963,437 | -€98,789 | -9.3% |
| Equity | 10/15 | €532,126 | €545,270 | +€13,145 | +2.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €482,126 | €495,270 | +€13,145 | +2.7% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €253,893 | €50,783 | -€203,110 | -80.0% |
| Distributable reserves | 133 | €223,233 | €439,488 | +€216,255 | +96.9% |
| Provisions and deferred taxes | 16 | €84,631 | €16,928 | -€67,703 | -80.0% |
| Deferred taxes | 168 | €84,631 | €16,928 | -€67,703 | -80.0% |
| Amounts payable | 17/49 | €445,470 | €401,239 | -€44,231 | -9.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €444,422 | €401,239 | -€43,182 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €53,692 | €0 | -€53,692 | -100% |
| Trade debts | 44 | €2,007 | €21 | -€1,986 | -98.9% |
| Suppliers | 440/4 | €2,007 | €21 | -€1,986 | -98.9% |
| Taxes, remuneration and social security | 45 | €55,159 | €114,778 | +€59,619 | +108% |
| Taxes | 450/3 | €55,159 | €114,778 | +€59,619 | +108% |
| Other amounts payable | 47/48 | €333,563 | €286,440 | -€47,123 | -14.1% |
| Accrued charges and deferred income | 492/3 | €1,049 | €0 | -€1,049 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,276 | €27,276 | = | 0.0% |
| Other operating charges | 640/8 | €3,093 | €3,182 | +€89 | +2.9% |
| Gross operating margin | 9900 | €105,961 | €104,806 | -€1,155 | -1.1% |
| Operating profit (loss) | 9901 | €75,593 | €74,348 | -€1,244 | -1.6% |
| Financial income | 75/76B | €5,626 | €3,307 | -€2,319 | -41.2% |
| Recurring financial income | 75 | €5,626 | €3,307 | -€2,319 | -41.2% |
| Financial charges | 65/66B | €27,999 | €23,127 | -€4,872 | -17.4% |
| Recurring financial charges | 65 | €27,999 | €23,127 | -€4,872 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €53,219 | €54,528 | +€1,309 | +2.5% |
| Transfer from deferred taxes | 780 | €767 | €67,703 | +€66,937 | +8,731% |
| Income taxes | 67/77 | €23,742 | €109,086 | +€85,345 | +359% |
| Profit (loss) for the period | 9904 | €30,244 | €13,145 | -€17,100 | -56.5% |
| Transfer from tax-exempt reserves | 789 | €2,300 | €203,110 | +€200,810 | +8,731% |
| Profit (loss) for the period to be appropriated | 9905 | €32,544 | €216,255 | +€183,710 | +564% |
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 22 October 2026 via checked.be.