ROUANN: 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.
ROUANN
Largest movements
- Current investments +€352,605
up €352,605 (+78.4%), from €450,000 to €802,605
- Tangible fixed assets -€114,487
down €114,487 (-36.5%), from €313,743 to €199,256
of which Plant, machinery and equipment: -€66,566
- Cash -€103,393
down €103,393 (-32.8%), from €315,189 to €211,796
mainly Current investments (-€352,605) and Tax, wage and social debts (-€40,517)
- Stocks and contracts -€96,540
down €96,540 (-3.4%), from €2.9m to €2.8m
- Reserves +€74,333
up €74,333 (+3.1%), from €2.4m to €2.5m
of which Distributable reserves: +€74,333
- Gross operating margin -€138,418
down €138,418 (-14.3%), from €967,074 to €828,657
- Taxes -€35,982
down €35,982 (-47.1%), from €76,346 to €40,364
- Staff costs +€16,636
up €16,636 (+3.2%), from €521,584 to €538,220
- Depreciation -€10,659
down €10,659 (-8.0%), from €133,475 to €122,816
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 | €4,025,816 | €4,092,044 | +€66,228 | +1.6% |
| Fixed assets | 21/28 | €313,743 | €199,256 | -€114,487 | -36.5% |
| Tangible fixed assets | 22/27 | €313,743 | €199,256 | -€114,487 | -36.5% |
| Land and buildings | 22 | €55,482 | €11,482 | -€44,000 | -79.3% |
| Plant, machinery and equipment | 23 | €245,072 | €178,506 | -€66,566 | -27.2% |
| Furniture and vehicles | 24 | €13,189 | €9,269 | -€3,920 | -29.7% |
| Current assets | 29/58 | €3,712,072 | €3,892,787 | +€180,715 | +4.9% |
| Stocks and contracts in progress | 3 | €2,872,005 | €2,775,465 | -€96,540 | -3.4% |
| Stocks | 30/36 | €2,872,005 | €2,775,465 | -€96,540 | -3.4% |
| Amounts receivable within one year | 40/41 | €70,779 | €94,437 | +€23,658 | +33.4% |
| Trade receivables | 40 | €33,308 | €35,209 | +€1,901 | +5.7% |
| Other amounts receivable | 41 | €37,471 | €59,228 | +€21,757 | +58.1% |
| Current investments | 50/53 | €450,000 | €802,605 | +€352,605 | +78.4% |
| Cash at bank and in hand | 54/58 | €315,189 | €211,796 | -€103,393 | -32.8% |
| Deferred charges and accrued income | 490/1 | €4,100 | €8,484 | +€4,384 | +107% |
| Total equity and liabilities | 10/49 | €4,025,816 | €4,092,044 | +€66,228 | +1.6% |
| Equity | 10/15 | €3,019,432 | €3,093,765 | +€74,333 | +2.5% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €2,419,432 | €2,493,765 | +€74,333 | +3.1% |
| Non-distributable reserves | 130/1 | €110,400 | €110,400 | = | 0.0% |
| Legal reserve | 130 | €110,400 | €110,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €857 | €857 | = | 0.0% |
| Distributable reserves | 133 | €2,308,175 | €2,382,508 | +€74,333 | +3.2% |
| Amounts payable | 17/49 | €1,006,383 | €998,279 | -€8,105 | -0.8% |
| Amounts payable within one year | 42/48 | €941,649 | €932,204 | -€9,445 | -1.0% |
| Trade debts | 44 | €43,286 | €80,640 | +€37,354 | +86.3% |
| Suppliers | 440/4 | €43,286 | €80,640 | +€37,354 | +86.3% |
| Advances received on contracts in progress | 46 | €43,699 | €56,810 | +€13,111 | +30.0% |
| Taxes, remuneration and social security | 45 | €155,408 | €114,892 | -€40,517 | -26.1% |
| Taxes | 450/3 | €75,679 | €42,137 | -€33,543 | -44.3% |
| Remuneration and social security | 454/9 | €79,729 | €72,755 | -€6,974 | -8.7% |
| Other amounts payable | 47/48 | €699,256 | €679,862 | -€19,394 | -2.8% |
| Accrued charges and deferred income | 492/3 | €64,734 | €66,075 | +€1,341 | +2.1% |
| Remuneration, social security and pensions | 62 | €521,584 | €538,220 | +€16,636 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,475 | €122,816 | -€10,659 | -8.0% |
| Other operating charges | 640/8 | €6,795 | €6,530 | -€265 | -3.9% |
| Gross operating margin | 9900 | €967,074 | €828,657 | -€138,418 | -14.3% |
| Operating profit (loss) | 9901 | €305,221 | €161,090 | -€144,131 | -47.2% |
| Financial income | 75/76B | €25,686 | €29,662 | +€3,976 | +15.5% |
| Recurring financial income | 75 | €25,686 | €29,662 | +€3,976 | +15.5% |
| Financial charges | 65/66B | €84,712 | €76,056 | -€8,656 | -10.2% |
| Recurring financial charges | 65 | €84,712 | €76,056 | -€8,656 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €246,195 | €114,697 | -€131,498 | -53.4% |
| Income taxes | 67/77 | €76,346 | €40,364 | -€35,982 | -47.1% |
| Profit (loss) for the period | 9904 | €169,849 | €74,333 | -€95,516 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €169,849 | €74,333 | -€95,516 | -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 15 October 2026 via checked.be.