Roucoucou: 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.
Roucoucou
Largest movements
- Cash +€31,178
up €31,178 (+143.1%), from €21,781 to €52,958
mainly Other debts (+€38,044) and Net result for the year (+€31,644)
- Receivables within one year -€3,061
down €3,061 (-88.4%), from €3,462 to €400
of which Other amounts receivable: -€1,845
- Other debts +€38,044
up €38,044 (+21316.7%), from €178 to €38,222
- Reserves -€11,521
down €11,521 (-27.9%), from €41,232 to €29,711
- Tax, wage and social debts +€8,876
up €8,876 (+79.8%), from €11,116 to €19,991
- Trade debts -€6,031
down €6,031 (-78.8%), from €7,650 to €1,619
- Gross operating margin +€27,129
up €27,129 (+146.5%), from €18,518 to €45,647
- Taxes +€3,369
up €3,369 (+39.2%), from €8,600 to €11,969
- Other operating charges +€539
up €539 (+35.8%), from €1,507 to €2,046
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 | €65,176 | €94,543 | +€29,368 | +45.1% |
| Fixed assets | 21/28 | €90 | €841 | +€751 | +838.7% |
| Tangible fixed assets | 22/27 | €90 | €841 | +€751 | +838.7% |
| Plant, machinery and equipment | 23 | €90 | €30 | -€60 | -66.9% |
| Furniture and vehicles | 24 | - | €811 | +€811 | |
| Current assets | 29/58 | €65,086 | €93,702 | +€28,616 | +44.0% |
| Amounts receivable after more than one year | 29 | €39,000 | €39,500 | +€500 | +1.3% |
| Other amounts receivable | 291 | €39,000 | €39,500 | +€500 | +1.3% |
| Amounts receivable within one year | 40/41 | €3,462 | €400 | -€3,061 | -88.4% |
| Trade receivables | 40 | €1,216 | - | -€1,216 | |
| Other amounts receivable | 41 | €2,245 | €400 | -€1,845 | -82.2% |
| Cash at bank and in hand | 54/58 | €21,781 | €52,958 | +€31,178 | +143.1% |
| Deferred charges and accrued income | 490/1 | €844 | €844 | = | 0.0% |
| Total equity and liabilities | 10/49 | €65,176 | €94,543 | +€29,368 | +45.1% |
| Equity | 10/15 | €46,232 | €34,711 | -€11,521 | -24.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €41,232 | €29,711 | -€11,521 | -27.9% |
| Distributable reserves | 133 | €41,232 | €29,711 | -€11,521 | -27.9% |
| Amounts payable | 17/49 | €18,944 | €59,833 | +€40,889 | +215.8% |
| Amounts payable within one year | 42/48 | €18,944 | €59,833 | +€40,889 | +215.8% |
| Trade debts | 44 | €7,650 | €1,619 | -€6,031 | -78.8% |
| Suppliers | 440/4 | €7,650 | €1,619 | -€6,031 | -78.8% |
| Taxes, remuneration and social security | 45 | €11,116 | €19,991 | +€8,876 | +79.8% |
| Taxes | 450/3 | €11,116 | €19,991 | +€8,876 | +79.8% |
| Other amounts payable | 47/48 | €178 | €38,222 | +€38,044 | +21316.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €438 | +€157 | +56.0% |
| Other operating charges | 640/8 | €1,507 | €2,046 | +€539 | +35.8% |
| Gross operating margin | 9900 | €18,518 | €45,647 | +€27,129 | +146.5% |
| Operating profit (loss) | 9901 | €16,730 | €43,163 | +€26,433 | +158.0% |
| Financial income | 75/76B | €1,128 | €1,192 | +€64 | +5.7% |
| Recurring financial income | 75 | €1,128 | €1,192 | +€64 | +5.7% |
| Financial charges | 65/66B | €422 | €742 | +€320 | +75.9% |
| Recurring financial charges | 65 | €422 | €742 | +€320 | +75.9% |
| Profit (loss) for the period before taxes | 9903 | €17,436 | €43,613 | +€26,177 | +150.1% |
| Income taxes | 67/77 | €8,600 | €11,969 | +€3,369 | +39.2% |
| Profit (loss) for the period | 9904 | €8,836 | €31,644 | +€22,808 | +258.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,836 | €31,644 | +€22,808 | +258.1% |
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 8 October 2026 via checked.be.