ROUSSEAU DISTRIBUTION: 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.
ROUSSEAU DISTRIBUTION
Largest movements
- Receivables within one year -€43,961
down €43,961 (-11.6%), from €379,789 to €335,829
of which Other amounts receivable: -€34,333
- Financial fixed assets -€33,887
down €33,887 (-98.6%), from €34,377 to €490
- Stocks and contracts -€33,835
down €33,835 (-87.9%), from €38,501 to €4,666
- Profit (loss) carried forward -€76,010
new in 2025: -€76,010
- Current portion of long-term debt -€63,008
no longer reported in 2025 (was €63,008)
- Short-term financial debts +€15,447
up €15,447 (+15.4%), from €100,048 to €115,495
- Other debts +€10,224
up €10,224 (+6.2%), from €163,606 to €173,830
- Trade debts -€6,990
down €6,990 (-8.1%), from €86,354 to €79,364
- Gross operating margin -€53,557
down €53,557 (-419%), from -€12,786 to -€66,343
- Financial charges -€1,001
down €1,001 (-4.3%), from €23,235 to €22,235
- Taxes +€698
new in 2025: €698
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.
Derived cash bridge
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 | €474,585 | €354,677 | -€119,908 | -25.3% |
| Fixed assets | 21/28 | €50,004 | €12,895 | -€37,108 | -74.2% |
| Tangible fixed assets | 22/27 | €15,627 | €12,405 | -€3,221 | -20.6% |
| Furniture and vehicles | 24 | €15,627 | €12,405 | -€3,221 | -20.6% |
| Financial fixed assets | 28 | €34,377 | €490 | -€33,887 | -98.6% |
| Current assets | 29/58 | €424,581 | €341,781 | -€82,800 | -19.5% |
| Stocks and contracts in progress | 3 | €38,501 | €4,666 | -€33,835 | -87.9% |
| Stocks | 30/36 | €38,501 | €4,666 | -€33,835 | -87.9% |
| Amounts receivable within one year | 40/41 | €379,789 | €335,829 | -€43,961 | -11.6% |
| Trade receivables | 40 | €12,874 | €3,246 | -€9,628 | -74.8% |
| Other amounts receivable | 41 | €366,915 | €332,582 | -€34,333 | -9.4% |
| Cash at bank and in hand | 54/58 | €4,618 | €32 | -€4,587 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,672 | €1,255 | -€417 | -25.0% |
| Total equity and liabilities | 10/49 | €474,585 | €354,677 | -€119,908 | -25.3% |
| Equity | 10/15 | €58,208 | -€17,802 | -€76,010 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €28,208 | €28,208 | = | 0.0% |
| Non-distributable reserves | 130/1 | €987 | €987 | = | 0.0% |
| Reserves not available under the articles | 1311 | €987 | €987 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,750 | €23,750 | = | 0.0% |
| Distributable reserves | 133 | €3,472 | €3,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€76,010 | -€76,010 | |
| Amounts payable | 17/49 | €416,377 | €372,478 | -€43,898 | -10.5% |
| Amounts payable within one year | 42/48 | €416,377 | €372,478 | -€43,898 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €63,008 | - | -€63,008 | |
| Financial debts | 43 | €100,048 | €115,495 | +€15,447 | +15.4% |
| Credit institutions | 430/8 | €100,048 | €115,495 | +€15,447 | +15.4% |
| Trade debts | 44 | €86,354 | €79,364 | -€6,990 | -8.1% |
| Suppliers | 440/4 | €86,354 | €79,364 | -€6,990 | -8.1% |
| Advances received on contracts in progress | 46 | - | €3,270 | +€3,270 | |
| Taxes, remuneration and social security | 45 | €3,360 | €519 | -€2,841 | -84.5% |
| Taxes | 450/3 | €3,360 | €519 | -€2,841 | -84.5% |
| Other amounts payable | 47/48 | €163,606 | €173,830 | +€10,224 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €3,221 | -€111 | -3.3% |
| Other operating charges | 640/8 | €1,659 | €1,583 | -€76 | -4.6% |
| Gross operating margin | 9900 | -€12,786 | -€66,343 | -€53,557 | -419% |
| Operating profit (loss) | 9901 | -€17,777 | -€71,147 | -€53,370 | -300% |
| Financial income | 75/76B | €18,663 | €18,070 | -€593 | -3.2% |
| Recurring financial income | 75 | €18,663 | €18,070 | -€593 | -3.2% |
| Financial charges | 65/66B | €23,235 | €22,235 | -€1,001 | -4.3% |
| Recurring financial charges | 65 | €23,235 | €22,235 | -€1,001 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,350 | -€75,312 | -€52,962 | -237% |
| Income taxes | 67/77 | - | €698 | +€698 | |
| Profit (loss) for the period | 9904 | -€22,350 | -€76,010 | -€53,660 | -240% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,350 | -€76,010 | -€53,660 | -240% |
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 21 October 2026 via checked.be.