ROUSSEAU GERIATRIC: 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 GERIATRIC
Largest movements
- Cash +€10,043
up €10,043 (+23.4%), from €42,826 to €52,869
mainly Net result for the year (+€33,635) and Other debts (+€15,008)
- Deferred charges and accrued income +€3,211
up €3,211 (+25.8%), from €12,427 to €15,639
- Tangible fixed assets +€1,018
new in 2025: €1,018
- Other debts +€15,008
up €15,008 (+72.8%), from €20,629 to €35,637
- Gross operating margin +€26,270
up €26,270 (+127%), from €20,692 to €46,962
- Taxes +€5,950
up €5,950 (+113%), from €5,269 to €11,219
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 | €55,341 | €69,525 | +€14,184 | +25.6% |
| Fixed assets | 21/28 | - | €1,018 | +€1,018 | |
| Tangible fixed assets | 22/27 | - | €1,018 | +€1,018 | |
| Furniture and vehicles | 24 | - | €1,018 | +€1,018 | |
| Current assets | 29/58 | €55,341 | €68,507 | +€13,166 | +23.8% |
| Amounts receivable within one year | 40/41 | €88 | - | -€88 | |
| Trade receivables | 40 | €88 | - | -€88 | |
| Cash at bank and in hand | 54/58 | €42,826 | €52,869 | +€10,043 | +23.4% |
| Deferred charges and accrued income | 490/1 | €12,427 | €15,639 | +€3,211 | +25.8% |
| Total equity and liabilities | 10/49 | €55,341 | €69,525 | +€14,184 | +25.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €36,741 | €50,925 | +€14,184 | +38.6% |
| Amounts payable within one year | 42/48 | €36,509 | €50,925 | +€14,417 | +39.5% |
| Trade debts | 44 | €7,110 | €6,569 | -€542 | -7.6% |
| Suppliers | 440/4 | €7,110 | €6,569 | -€542 | -7.6% |
| Taxes, remuneration and social security | 45 | €8,769 | €8,719 | -€50 | -0.6% |
| Taxes | 450/3 | €5,269 | €5,219 | -€50 | -1.0% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €20,629 | €35,637 | +€15,008 | +72.8% |
| Accrued charges and deferred income | 492/3 | €233 | - | -€233 | |
| Non-recurring operating income | 76A | €3,675 | - | -€3,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €91 | +€91 | |
| Other operating charges | 640/8 | €400 | €393 | -€7 | -1.8% |
| Gross operating margin | 9900 | €20,692 | €46,962 | +€26,270 | +127% |
| Operating profit (loss) | 9901 | €20,292 | €46,478 | +€26,186 | +129% |
| Financial charges | 65/66B | €1,802 | €1,624 | -€178 | -9.9% |
| Recurring financial charges | 65 | €1,802 | €1,624 | -€178 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €18,490 | €44,854 | +€26,364 | +143% |
| Income taxes | 67/77 | €5,269 | €11,219 | +€5,950 | +113% |
| Profit (loss) for the period | 9904 | €13,221 | €33,635 | +€20,414 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €13,221 | €33,635 | +€20,414 | +154% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.