ROUASSIM: what changed
Two fiscal 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.
ROUASSIM
Largest movements
- Cash +€18,303
up €18,303 (+79.5%), from €23,019 to €41,322
mainly Net result for the year (+€32,483) and Trade debts (+€12,411)
- Receivables within one year +€9,509
up €9,509 (+60.3%), from €15,768 to €25,277
of which Other amounts receivable: +€8,091
- Tangible fixed assets -€4,482
down €4,482 (-15.7%), from €28,567 to €24,085
of which Leasing and similar rights: -€3,600
- Intangible fixed assets -€2,400
down €2,400 (-16.9%), from €14,200 to €11,800
- Profit (loss) carried forward +€32,483
up €32,483 (+42.8%), from -€75,815 to -€43,332
- Tax, wage and social debts -€16,528
down €16,528 (-45.3%), from €36,457 to €19,929
of which Taxes: -€14,977
- Trade debts +€12,411
up €12,411 (+13.2%), from €94,076 to €106,487
- Debts after one year -€6,459
no longer reported in 2025 (was €6,459)
- Current portion of long-term debt -€1,515
down €1,515 (-19.0%), from €7,974 to €6,459
- Gross operating margin +€64,409
up €64,409 (+45.4%), from €141,999 to €206,408
- Other operating charges -€5,052
down €5,052 (-53.6%), from €9,418 to €4,366
- Staff costs +€5,021
up €5,021 (+3.2%), from €154,788 to €159,809
- Financial income -€4,695
down €4,695 (-86.2%), from €5,445 to €750
of which Non-recurring financial income: -€4,725
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.
Cash bridge derived
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 | €89,623 | €109,265 | +€19,642 | +21.9% |
| Fixed assets | 21/28 | €42,767 | €35,885 | -€6,882 | -16.1% |
| Intangible fixed assets | 21 | €14,200 | €11,800 | -€2,400 | -16.9% |
| Tangible fixed assets | 22/27 | €28,567 | €24,085 | -€4,482 | -15.7% |
| Furniture and vehicles | 24 | €3,967 | €3,085 | -€882 | -22.2% |
| Leasing and similar rights | 25 | €24,600 | €21,000 | -€3,600 | -14.6% |
| Current assets | 29/58 | €46,857 | €73,380 | +€26,523 | +56.6% |
| Stocks and contracts in progress | 3 | €6,900 | €5,850 | -€1,050 | -15.2% |
| Stocks | 30/36 | €6,900 | €5,850 | -€1,050 | -15.2% |
| Amounts receivable within one year | 40/41 | €15,768 | €25,277 | +€9,509 | +60.3% |
| Trade receivables | 40 | €8,625 | €10,043 | +€1,418 | +16.4% |
| Other amounts receivable | 41 | €7,143 | €15,234 | +€8,091 | +113.3% |
| Cash at bank and in hand | 54/58 | €23,019 | €41,322 | +€18,303 | +79.5% |
| Deferred charges and accrued income | 490/1 | €1,169 | €931 | -€238 | -20.4% |
| Total equity and liabilities | 10/49 | €89,623 | €109,265 | +€19,642 | +21.9% |
| Equity | 10/15 | -€56,243 | -€24,510 | +€31,733 | +56.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Outside capital | 11 | €15,000 | €15,000 | = | 0.0% |
| Other | 1109/19 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €252 | €252 | -€0 | -0.1% |
| Non-distributable reserves | 130/1 | €252 | €252 | -€0 | -0.1% |
| Legal reserve | 130 | €252 | €252 | -€0 | -0.1% |
| Profit (loss) carried forward | 14 | -€75,815 | -€43,332 | +€32,483 | +42.8% |
| Investment grants | 15 | €4,320 | €3,570 | -€750 | -17.4% |
| Amounts payable | 17/49 | €145,866 | €133,775 | -€12,091 | -8.3% |
| Amounts payable after more than one year | 17 | €6,459 | - | -€6,459 | |
| Financial debts | 170/4 | €6,459 | - | -€6,459 | |
| Amounts payable within one year | 42/48 | €139,408 | €133,775 | -€5,633 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €7,974 | €6,459 | -€1,515 | -19.0% |
| Trade debts | 44 | €94,076 | €106,487 | +€12,411 | +13.2% |
| Suppliers | 440/4 | €94,076 | €106,487 | +€12,411 | +13.2% |
| Taxes, remuneration and social security | 45 | €36,457 | €19,929 | -€16,528 | -45.3% |
| Taxes | 450/3 | €17,718 | €2,741 | -€14,977 | -84.5% |
| Remuneration and social security | 454/9 | €18,739 | €17,188 | -€1,551 | -8.3% |
| Other amounts payable | 47/48 | €901 | €900 | -€1 | -0.1% |
| Non-recurring operating income | 76A | €4,725 | - | -€4,725 | |
| Remuneration, social security and pensions | 62 | €154,788 | €159,809 | +€5,021 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,821 | €6,881 | -€940 | -12.0% |
| Other operating charges | 640/8 | €9,418 | €4,366 | -€5,052 | -53.6% |
| Gross operating margin | 9900 | €141,999 | €206,408 | +€64,409 | +45.4% |
| Operating profit (loss) | 9901 | -€30,027 | €35,352 | +€65,379 | |
| Financial income | 75/76B | €5,445 | €750 | -€4,695 | -86.2% |
| Recurring financial income | 75 | €720 | €750 | +€30 | +4.1% |
| Non-recurring financial income | 76B | €4,725 | - | -€4,725 | |
| Financial charges | 65/66B | €3,506 | €3,619 | +€113 | +3.2% |
| Recurring financial charges | 65 | €3,506 | €3,619 | +€113 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,088 | €32,483 | +€60,571 | |
| Profit (loss) for the period | 9904 | -€28,088 | €32,483 | +€60,571 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,088 | €32,483 | +€60,571 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.