ROUSSEAU SERVICE: 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 SERVICE
Largest movements
- Cash +€993,215
up €993,215 (+297%), from €333,895 to €1.3m
mainly Stocks and contracts (+€469,925) and Receivables within one year (+€392,924)
- Stocks and contracts -€469,925
down €469,925 (-98.3%), from €478,160 to €8,235
- Receivables within one year -€392,924
down €392,924 (-94.9%), from €413,938 to €21,014
of which Trade receivables: -€395,775
- Receivables after one year -€85,000
no longer reported in 2025 (was €85,000)
- Tangible fixed assets -€51,122
down €51,122 (-15.7%), from €326,416 to €275,294
- Reserves +€323,000
up €323,000 (+81.1%), from €398,488 to €721,488
of which Distributable reserves: +€323,000
- Tax, wage and social debts -€162,596
down €162,596 (-99.3%), from €163,822 to €1,226
of which Taxes: -€113,944
- Other debts -€88,687
down €88,687 (-93.4%), from €95,000 to €6,313
- Debts after one year -€53,681
down €53,681 (-47.6%), from €112,748 to €59,066
- Trade debts -€21,995
down €21,995 (-75.2%), from €29,265 to €7,270
- Staff costs -€485,129
down €485,129 (-93.0%), from €521,857 to €36,728
- Gross operating margin -€362,445
down €362,445 (-39.3%), from €921,613 to €559,169
- Taxes +€57,508
up €57,508 (+60.8%), from €94,634 to €152,142
- Depreciation -€26,941
down €26,941 (-38.7%), from €69,625 to €42,684
- Financial charges -€16,187
down €16,187 (-53.6%), from €30,226 to €14,039
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 | €1,642,735 | €1,636,106 | -€6,629 | -0.4% |
| Fixed assets | 21/28 | €326,416 | €275,294 | -€51,122 | -15.7% |
| Tangible fixed assets | 22/27 | €326,416 | €275,294 | -€51,122 | -15.7% |
| Land and buildings | 22 | €237,096 | €216,126 | -€20,970 | -8.8% |
| Plant, machinery and equipment | 23 | €32,012 | €26,420 | -€5,592 | -17.5% |
| Furniture and vehicles | 24 | €57,308 | €32,748 | -€24,560 | -42.9% |
| Current assets | 29/58 | €1,316,319 | €1,360,811 | +€44,492 | +3.4% |
| Amounts receivable after more than one year | 29 | €85,000 | - | -€85,000 | |
| Other amounts receivable | 291 | €85,000 | - | -€85,000 | |
| Stocks and contracts in progress | 3 | €478,160 | €8,235 | -€469,925 | -98.3% |
| Stocks | 30/36 | €478,160 | €8,235 | -€469,925 | -98.3% |
| Amounts receivable within one year | 40/41 | €413,938 | €21,014 | -€392,924 | -94.9% |
| Trade receivables | 40 | €413,936 | €18,162 | -€395,775 | -95.6% |
| Other amounts receivable | 41 | €2 | €2,852 | +€2,850 | +142,504% |
| Cash at bank and in hand | 54/58 | €333,895 | €1,327,110 | +€993,215 | +297% |
| Deferred charges and accrued income | 490/1 | €5,326 | €4,453 | -€873 | -16.4% |
| Total equity and liabilities | 10/49 | €1,642,735 | €1,636,106 | -€6,629 | -0.4% |
| Equity | 10/15 | €1,184,554 | €1,507,726 | +€323,173 | +27.3% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €398,488 | €721,488 | +€323,000 | +81.1% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €386,488 | €709,488 | +€323,000 | +83.6% |
| Profit (loss) carried forward | 14 | €666,066 | €666,239 | +€173 | 0.0% |
| Amounts payable | 17/49 | €458,181 | €128,379 | -€329,802 | -72.0% |
| Amounts payable after more than one year | 17 | €112,748 | €59,066 | -€53,681 | -47.6% |
| Financial debts | 170/4 | €112,748 | €59,066 | -€53,681 | -47.6% |
| Amounts payable within one year | 42/48 | €345,434 | €68,491 | -€276,943 | -80.2% |
| Current portion of amounts payable after more than one year | 42 | €57,347 | €53,681 | -€3,665 | -6.4% |
| Trade debts | 44 | €29,265 | €7,270 | -€21,995 | -75.2% |
| Suppliers | 440/4 | €29,265 | €7,270 | -€21,995 | -75.2% |
| Taxes, remuneration and social security | 45 | €163,822 | €1,226 | -€162,596 | -99.3% |
| Taxes | 450/3 | €115,169 | €1,226 | -€113,944 | -98.9% |
| Remuneration and social security | 454/9 | €48,652 | - | -€48,652 | |
| Other amounts payable | 47/48 | €95,000 | €6,313 | -€88,687 | -93.4% |
| Accrued charges and deferred income | 492/3 | - | €822 | +€822 | |
| Non-recurring operating income | 76A | €4,796 | €500,000 | +€495,204 | +10,325% |
| Remuneration, social security and pensions | 62 | €521,857 | €36,728 | -€485,129 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,625 | €42,684 | -€26,941 | -38.7% |
| Other operating charges | 640/8 | €8,492 | €13,725 | +€5,233 | +61.6% |
| Non-recurring operating charges | 66A | - | €251 | +€251 | |
| Gross operating margin | 9900 | €921,613 | €559,169 | -€362,445 | -39.3% |
| Operating profit (loss) | 9901 | €321,640 | €465,780 | +€144,141 | +44.8% |
| Financial income | 75/76B | €7,871 | €23,573 | +€15,702 | +199% |
| Recurring financial income | 75 | €7,871 | €23,573 | +€15,702 | +199% |
| Financial charges | 65/66B | €30,226 | €14,039 | -€16,187 | -53.6% |
| Recurring financial charges | 65 | €30,226 | €14,039 | -€16,187 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €299,284 | €475,315 | +€176,030 | +58.8% |
| Income taxes | 67/77 | €94,634 | €152,142 | +€57,508 | +60.8% |
| Profit (loss) for the period | 9904 | €204,651 | €323,173 | +€118,522 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €204,651 | €323,173 | +€118,522 | +57.9% |
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 31 October 2026 via checked.be.