Rousseau Didier: what changed
Rousseau Didier
Largest movements
- Cash +€17,014
up €17,014 (+27.8%), from €61,210 to €78,224
mainly Net result for the year (+€12,642) and Trade debts (+€5,130)
- Receivables within one year -€4,238
down €4,238 (-8.8%), from €48,412 to €44,174
of which Trade receivables: -€4,949
- Tangible fixed assets -€2,724
down €2,724 (-60.7%), from €4,489 to €1,765
of which Plant, machinery and equipment: -€1,784
- Stocks and contracts -€1,813
no longer reported in 2025 (was €1,813)
- Reserves +€12,600
up €12,600 (+29.4%), from €42,859 to €55,459
- Other debts -€11,400
no longer reported in 2025 (was €11,400)
- Trade debts +€5,130
up €5,130 (+236%), from €2,176 to €7,306
- Tax, wage and social debts +€2,988
up €2,988 (+103%), from €2,913 to €5,901
- Gross operating margin +€8,561
up €8,561 (+61.8%), from €13,857 to €22,419
- Depreciation -€6,494
down €6,494 (-70.4%), from €9,218 to €2,724
- Taxes +€4,687
up €4,687 (+210%), from €2,227 to €6,914
- Other operating charges -€1,419
down €1,419 (-78.0%), from €1,818 to €400
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 | €116,752 | €126,112 | +€9,360 | +8.0% |
| Fixed assets | 21/28 | €4,489 | €1,765 | -€2,724 | -60.7% |
| Tangible fixed assets | 22/27 | €4,489 | €1,765 | -€2,724 | -60.7% |
| Plant, machinery and equipment | 23 | €3,549 | €1,765 | -€1,784 | -50.3% |
| Furniture and vehicles | 24 | €940 | - | -€940 | |
| Current assets | 29/58 | €112,264 | €124,348 | +€12,084 | +10.8% |
| Stocks and contracts in progress | 3 | €1,813 | - | -€1,813 | |
| Stocks | 30/36 | €1,813 | - | -€1,813 | |
| Amounts receivable within one year | 40/41 | €48,412 | €44,174 | -€4,238 | -8.8% |
| Trade receivables | 40 | €5,635 | €686 | -€4,949 | -87.8% |
| Other amounts receivable | 41 | €42,777 | €43,488 | +€712 | +1.7% |
| Cash at bank and in hand | 54/58 | €61,210 | €78,224 | +€17,014 | +27.8% |
| Deferred charges and accrued income | 490/1 | €829 | €1,950 | +€1,120 | +135% |
| Total equity and liabilities | 10/49 | €116,752 | €126,112 | +€9,360 | +8.0% |
| Equity | 10/15 | €100,263 | €112,905 | +€12,642 | +12.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €42,859 | €55,459 | +€12,600 | +29.4% |
| Distributable reserves | 133 | €42,859 | €55,459 | +€12,600 | +29.4% |
| Profit (loss) carried forward | 14 | €48,728 | €48,770 | +€42 | +0.1% |
| Amounts payable | 17/49 | €16,489 | €13,207 | -€3,282 | -19.9% |
| Amounts payable within one year | 42/48 | €16,489 | €13,207 | -€3,282 | -19.9% |
| Trade debts | 44 | €2,176 | €7,306 | +€5,130 | +236% |
| Suppliers | 440/4 | €2,176 | €7,306 | +€5,130 | +236% |
| Taxes, remuneration and social security | 45 | €2,913 | €5,901 | +€2,988 | +103% |
| Taxes | 450/3 | €2,913 | €5,901 | +€2,988 | +103% |
| Other amounts payable | 47/48 | €11,400 | - | -€11,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,218 | €2,724 | -€6,494 | -70.4% |
| Other operating charges | 640/8 | €1,818 | €400 | -€1,419 | -78.0% |
| Gross operating margin | 9900 | €13,857 | €22,419 | +€8,561 | +61.8% |
| Operating profit (loss) | 9901 | €2,821 | €19,295 | +€16,474 | +584% |
| Financial income | 75/76B | €123 | €314 | +€191 | +155% |
| Recurring financial income | 75 | €123 | €314 | +€191 | +155% |
| Financial charges | 65/66B | €77 | €53 | -€24 | -31.1% |
| Recurring financial charges | 65 | €77 | €53 | -€24 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €2,868 | €19,556 | +€16,688 | +582% |
| Income taxes | 67/77 | €2,227 | €6,914 | +€4,687 | +210% |
| Profit (loss) for the period | 9904 | €641 | €12,642 | +€12,001 | +1,873% |
| Profit (loss) for the period to be appropriated | 9905 | €641 | €12,642 | +€12,001 | +1,873% |
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 5 November 2026 via checked.be.