ROULET INTERNATIONAL: what changed
ROULET INTERNATIONAL
Largest movements
- Cash +€19,702
up €19,702 (+56.1%), from €35,127 to €54,829
mainly Depreciation (+€19,562) and Tax, wage and social debts (+€5,710)
- Tangible fixed assets -€18,670
down €18,670 (-19.5%), from €95,587 to €76,917
of which Furniture and vehicles: -€13,464
- Current investments +€4,717
up €4,717 (+96.8%), from €4,872 to €9,589
- Tax, wage and social debts +€5,710
up €5,710 (+91.3%), from €6,251 to €11,961
- Other debts -€4,522
down €4,522 (-12.6%), from €35,974 to €31,452
- Accrued charges and deferred income +€4,291
up €4,291 (+205%), from €2,094 to €6,385
- Trade debts -€2,099
down €2,099 (-37.2%), from €5,644 to €3,545
- Profit (loss) carried forward +€1,702
up €1,702 (+3.4%), from €50,771 to €52,473
- Gross operating margin +€27,228
up €27,228 (+4,508%), from €604 to €27,832
- Taxes +€1,513
up €1,513 (+351%), from €431 to €1,944
- Depreciation -€1,076
down €1,076 (-5.2%), from €20,638 to €19,562
- Financial charges -€392
down €392 (-12.8%), from €3,069 to €2,677
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,410 | €144,492 | +€5,082 | +3.6% |
| Fixed assets | 21/28 | €95,797 | €77,127 | -€18,670 | -19.5% |
| Tangible fixed assets | 22/27 | €95,587 | €76,917 | -€18,670 | -19.5% |
| Land and buildings | 22 | €79,099 | €73,135 | -€5,964 | -7.5% |
| Plant, machinery and equipment | 23 | - | €758 | +€758 | |
| Furniture and vehicles | 24 | €16,488 | €3,024 | -€13,464 | -81.7% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €43,613 | €67,365 | +€23,752 | +54.5% |
| Amounts receivable within one year | 40/41 | €913 | €1 | -€912 | -99.9% |
| Trade receivables | 40 | €912 | - | -€912 | |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Current investments | 50/53 | €4,872 | €9,589 | +€4,717 | +96.8% |
| Cash at bank and in hand | 54/58 | €35,127 | €54,829 | +€19,702 | +56.1% |
| Deferred charges and accrued income | 490/1 | €2,701 | €2,946 | +€245 | +9.1% |
| Total equity and liabilities | 10/49 | €139,410 | €144,492 | +€5,082 | +3.6% |
| Equity | 10/15 | €89,447 | €91,149 | +€1,702 | +1.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €32,479 | €32,479 | = | 0.0% |
| Distributable reserves | 133 | €32,479 | €32,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,771 | €52,473 | +€1,702 | +3.4% |
| Amounts payable | 17/49 | €49,963 | €53,343 | +€3,380 | +6.8% |
| Amounts payable within one year | 42/48 | €47,869 | €46,958 | -€911 | -1.9% |
| Trade debts | 44 | €5,644 | €3,545 | -€2,099 | -37.2% |
| Suppliers | 440/4 | €5,644 | €3,545 | -€2,099 | -37.2% |
| Taxes, remuneration and social security | 45 | €6,251 | €11,961 | +€5,710 | +91.3% |
| Taxes | 450/3 | €6,251 | €11,961 | +€5,710 | +91.3% |
| Other amounts payable | 47/48 | €35,974 | €31,452 | -€4,522 | -12.6% |
| Accrued charges and deferred income | 492/3 | €2,094 | €6,385 | +€4,291 | +205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,638 | €19,562 | -€1,076 | -5.2% |
| Other operating charges | 640/8 | €2,000 | €2,189 | +€189 | +9.5% |
| Gross operating margin | 9900 | €604 | €27,832 | +€27,228 | +4,508% |
| Operating profit (loss) | 9901 | -€22,034 | €6,081 | +€28,115 | |
| Financial income | 75/76B | €225 | €242 | +€17 | +7.6% |
| Recurring financial income | 75 | €225 | €242 | +€17 | +7.6% |
| Financial charges | 65/66B | €3,069 | €2,677 | -€392 | -12.8% |
| Recurring financial charges | 65 | €3,069 | €2,677 | -€392 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,878 | €3,646 | +€28,524 | |
| Income taxes | 67/77 | €431 | €1,944 | +€1,513 | +351% |
| Profit (loss) for the period | 9904 | -€25,309 | €1,702 | +€27,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,309 | €1,702 | +€27,011 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.