Rossion Christophe: 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.
Rossion Christophe
Largest movements
- Receivables within one year +€80,960
up €80,960 (+55.6%), from €145,717 to €226,677
of which Trade receivables: +€84,974
- Cash -€35,409
down €35,409 (-28.6%), from €123,833 to €88,424
mainly Receivables within one year (-€80,960) and Investment in fixed assets (net) (-€80,160)
- Tangible fixed assets +€7,314
up €7,314 (+3.4%), from €216,492 to €223,806
of which Furniture and vehicles: +€16,011
- Reserves +€52,000
up €52,000 (+18.2%), from €285,930 to €337,930
of which Distributable reserves: +€52,000
- Debts after one year -€18,483
down €18,483 (-22.2%), from €83,179 to €64,696
- Current portion of long-term debt +€14,216
up €14,216 (+35.6%), from €39,960 to €54,175
- Gross operating margin +€120,380
up €120,380 (+44.0%), from €273,468 to €393,848
- Staff costs +€94,870
up €94,870 (+63.1%), from €150,413 to €245,283
- Depreciation +€14,087
up €14,087 (+25.0%), from €56,236 to €70,323
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 | €581,352 | €635,750 | +€54,398 | +9.4% |
| Fixed assets | 21/28 | €216,683 | €226,520 | +€9,838 | +4.5% |
| Intangible fixed assets | 21 | €191 | €2,715 | +€2,524 | +1,325% |
| Tangible fixed assets | 22/27 | €216,492 | €223,806 | +€7,314 | +3.4% |
| Land and buildings | 22 | €4,285 | €3,895 | -€390 | -9.1% |
| Plant, machinery and equipment | 23 | €37,469 | €35,349 | -€2,120 | -5.7% |
| Furniture and vehicles | 24 | €106,155 | €122,166 | +€16,011 | +15.1% |
| Leasing and similar rights | 25 | €19 | - | -€19 | |
| Other tangible fixed assets | 26 | €68,564 | €62,395 | -€6,169 | -9.0% |
| Current assets | 29/58 | €364,670 | €409,230 | +€44,560 | +12.2% |
| Stocks and contracts in progress | 3 | €88,970 | €85,620 | -€3,350 | -3.8% |
| Stocks | 30/36 | €88,970 | €85,620 | -€3,350 | -3.8% |
| Amounts receivable within one year | 40/41 | €145,717 | €226,677 | +€80,960 | +55.6% |
| Trade receivables | 40 | €122,152 | €207,126 | +€84,974 | +69.6% |
| Other amounts receivable | 41 | €23,565 | €19,550 | -€4,014 | -17.0% |
| Cash at bank and in hand | 54/58 | €123,833 | €88,424 | -€35,409 | -28.6% |
| Deferred charges and accrued income | 490/1 | €6,150 | €8,510 | +€2,359 | +38.4% |
| Total equity and liabilities | 10/49 | €581,352 | €635,750 | +€54,398 | +9.4% |
| Equity | 10/15 | €421,210 | €474,070 | +€52,859 | +12.5% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Revaluation surpluses | 12 | €18,865 | €18,865 | = | 0.0% |
| Reserves | 13 | €285,930 | €337,930 | +€52,000 | +18.2% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €285,000 | €337,000 | +€52,000 | +18.2% |
| Profit (loss) carried forward | 14 | €108,915 | €109,774 | +€859 | +0.8% |
| Amounts payable | 17/49 | €160,142 | €161,681 | +€1,538 | +1.0% |
| Amounts payable after more than one year | 17 | €83,179 | €64,696 | -€18,483 | -22.2% |
| Financial debts | 170/4 | €83,179 | €64,696 | -€18,483 | -22.2% |
| Amounts payable within one year | 42/48 | €76,713 | €96,985 | +€20,271 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €39,960 | €54,175 | +€14,216 | +35.6% |
| Trade debts | 44 | €16,532 | €19,848 | +€3,316 | +20.1% |
| Suppliers | 440/4 | €16,532 | €19,848 | +€3,316 | +20.1% |
| Taxes, remuneration and social security | 45 | €20,069 | €21,226 | +€1,157 | +5.8% |
| Taxes | 450/3 | €9,228 | €9,260 | +€31 | +0.3% |
| Remuneration and social security | 454/9 | €10,841 | €11,966 | +€1,126 | +10.4% |
| Other amounts payable | 47/48 | €152 | €1,735 | +€1,583 | +1,040% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Non-recurring operating income | 76A | €1,041 | €625 | -€416 | -39.9% |
| Remuneration, social security and pensions | 62 | €150,413 | €245,283 | +€94,870 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,236 | €70,323 | +€14,087 | +25.0% |
| Other operating charges | 640/8 | €2,256 | €2,215 | -€41 | -1.8% |
| Non-recurring operating charges | 66A | €255 | - | -€255 | |
| Gross operating margin | 9900 | €273,468 | €393,848 | +€120,380 | +44.0% |
| Operating profit (loss) | 9901 | €64,309 | €76,027 | +€11,719 | +18.2% |
| Financial income | 75/76B | €234 | €24 | -€210 | -89.7% |
| Recurring financial income | 75 | €234 | €24 | -€210 | -89.7% |
| Financial charges | 65/66B | €3,327 | €4,013 | +€686 | +20.6% |
| Recurring financial charges | 65 | €3,327 | €4,013 | +€686 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €61,216 | €72,038 | +€10,823 | +17.7% |
| Income taxes | 67/77 | €15,491 | €19,179 | +€3,688 | +23.8% |
| Profit (loss) for the period | 9904 | €45,725 | €52,859 | +€7,135 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,725 | €52,859 | +€7,135 | +15.6% |
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 25 October 2026 via checked.be.