Rouhette Lex: 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.
Rouhette Lex
Largest movements
- Cash -€95,901
down €95,901 (-87.4%), from €109,704 to €13,803
mainly Current investments (-€90,000) and Contributions, distributions and other (-€48,728)
- Current investments +€90,000
up €90,000 (+90.0%), from €100,000 to €190,000
- Receivables within one year +€5,480
up €5,480 (+454.9%), from €1,205 to €6,684
- Financial fixed assets +€4,500
new in 2025: €4,500
- Tax, wage and social debts +€3,874
up €3,874 (+88.8%), from €4,362 to €8,235
- Financial income +€1,533
up €1,533 (+272.8%), from €562 to €2,096
- Gross operating margin -€842
down €842 (-1.3%), from €64,233 to €63,390
- Other operating charges +€701
up €701 (+750.7%), from €93 to €794
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 | €215,068 | €220,598 | +€5,531 | +2.6% |
| Fixed assets | 21/28 | €3,665 | €8,141 | +€4,477 | +122.1% |
| Tangible fixed assets | 22/27 | €3,665 | €3,641 | -€23 | -0.6% |
| Furniture and vehicles | 24 | €3,665 | €3,641 | -€23 | -0.6% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €211,403 | €212,457 | +€1,054 | +0.5% |
| Amounts receivable within one year | 40/41 | €1,205 | €6,684 | +€5,480 | +454.9% |
| Other amounts receivable | 41 | €1,205 | €6,684 | +€5,480 | +454.9% |
| Current investments | 50/53 | €100,000 | €190,000 | +€90,000 | +90.0% |
| Cash at bank and in hand | 54/58 | €109,704 | €13,803 | -€95,901 | -87.4% |
| Deferred charges and accrued income | 490/1 | €495 | €1,970 | +€1,475 | +298.2% |
| Total equity and liabilities | 10/49 | €215,068 | €220,598 | +€5,531 | +2.6% |
| Equity | 10/15 | €206,798 | €206,418 | -€380 | -0.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €157,970 | €157,970 | = | 0.0% |
| Distributable reserves | 133 | €157,970 | €157,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,728 | €48,349 | -€380 | -0.8% |
| Amounts payable | 17/49 | €8,270 | €14,180 | +€5,910 | +71.5% |
| Amounts payable within one year | 42/48 | €8,270 | €14,180 | +€5,910 | +71.5% |
| Trade debts | 44 | €406 | €696 | +€290 | +71.3% |
| Suppliers | 440/4 | €406 | €696 | +€290 | +71.3% |
| Taxes, remuneration and social security | 45 | €4,362 | €8,235 | +€3,874 | +88.8% |
| Taxes | 450/3 | €4,362 | €8,235 | +€3,874 | +88.8% |
| Other amounts payable | 47/48 | €3,502 | €5,249 | +€1,747 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,143 | €1,397 | +€253 | +22.2% |
| Other operating charges | 640/8 | €93 | €794 | +€701 | +750.7% |
| Gross operating margin | 9900 | €64,233 | €63,390 | -€842 | -1.3% |
| Operating profit (loss) | 9901 | €62,996 | €61,200 | -€1,796 | -2.9% |
| Financial income | 75/76B | €562 | €2,096 | +€1,533 | +272.8% |
| Recurring financial income | 75 | €562 | €2,096 | +€1,533 | +272.8% |
| Financial charges | 65/66B | €1,034 | €1,619 | +€585 | +56.5% |
| Recurring financial charges | 65 | €1,034 | €1,619 | +€585 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €62,524 | €61,676 | -€847 | -1.4% |
| Income taxes | 67/77 | €13,795 | €13,328 | -€468 | -3.4% |
| Profit (loss) for the period | 9904 | €48,728 | €48,349 | -€380 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,728 | €48,349 | -€380 | -0.8% |
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 12 October 2026 via checked.be.