ROUSSEAU TOITURES: what changed
ROUSSEAU TOITURES
Largest movements
- Tangible fixed assets +€20,813
up €20,813 (+31.1%), from €66,973 to €87,787
of which Furniture and vehicles: +€17,689
- Cash -€14,363
down €14,363 (-18.5%), from €77,837 to €63,474
mainly Contributions, distributions and other (-€60,000) and Investment in fixed assets (net) (-€49,777)
- Deferred charges and accrued income +€9,024
up €9,024 (+894%), from €1,010 to €10,034
- Receivables within one year -€7,686
down €7,686 (-56.2%), from €13,680 to €5,995
of which Other amounts receivable: -€9,666
- Reserves -€32,457
down €32,457 (-49.0%), from €66,221 to €33,764
- Trade debts +€19,608
up €19,608 (+235%), from €8,327 to €27,935
- Debts after one year +€12,460
up €12,460 (+28.8%), from €43,309 to €55,769
- Current portion of long-term debt +€6,101
up €6,101 (+30.2%), from €20,211 to €26,312
- Other debts +€4,622
up €4,622 (+44.0%), from €10,516 to €15,138
- Gross operating margin -€40,675
down €40,675 (-36.1%), from €112,594 to €71,919
- Taxes -€13,313
down €13,313 (-59.1%), from €22,541 to €9,228
- Depreciation +€5,656
up €5,656 (+24.3%), from €23,308 to €28,964
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 | €159,501 | €167,290 | +€7,789 | +4.9% |
| Fixed assets | 21/28 | €66,973 | €87,787 | +€20,813 | +31.1% |
| Tangible fixed assets | 22/27 | €66,973 | €87,787 | +€20,813 | +31.1% |
| Plant, machinery and equipment | 23 | €1,247 | €4,371 | +€3,124 | +251% |
| Furniture and vehicles | 24 | €65,726 | €83,416 | +€17,689 | +26.9% |
| Current assets | 29/58 | €92,528 | €79,503 | -€13,025 | -14.1% |
| Amounts receivable within one year | 40/41 | €13,680 | €5,995 | -€7,686 | -56.2% |
| Trade receivables | 40 | €1,266 | €3,246 | +€1,980 | +156% |
| Other amounts receivable | 41 | €12,415 | €2,749 | -€9,666 | -77.9% |
| Cash at bank and in hand | 54/58 | €77,837 | €63,474 | -€14,363 | -18.5% |
| Deferred charges and accrued income | 490/1 | €1,010 | €10,034 | +€9,024 | +894% |
| Total equity and liabilities | 10/49 | €159,501 | €167,290 | +€7,789 | +4.9% |
| Equity | 10/15 | €71,221 | €38,764 | -€32,457 | -45.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66,221 | €33,764 | -€32,457 | -49.0% |
| Distributable reserves | 133 | €66,221 | €33,764 | -€32,457 | -49.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,280 | €128,525 | +€40,245 | +45.6% |
| Amounts payable after more than one year | 17 | €43,309 | €55,769 | +€12,460 | +28.8% |
| Financial debts | 170/4 | €43,309 | €55,769 | +€12,460 | +28.8% |
| Amounts payable within one year | 42/48 | €44,971 | €72,756 | +€27,786 | +61.8% |
| Current portion of amounts payable after more than one year | 42 | €20,211 | €26,312 | +€6,101 | +30.2% |
| Financial debts | 43 | €3,376 | €3,372 | -€4 | -0.1% |
| Credit institutions | 430/8 | €3,376 | €3,372 | -€4 | -0.1% |
| Trade debts | 44 | €8,327 | €27,935 | +€19,608 | +235% |
| Suppliers | 440/4 | €8,327 | €27,935 | +€19,608 | +235% |
| Taxes, remuneration and social security | 45 | €2,541 | €0 | -€2,541 | -100% |
| Taxes | 450/3 | €2,541 | €0 | -€2,541 | -100% |
| Other amounts payable | 47/48 | €10,516 | €15,138 | +€4,622 | +44.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €55 | €0 | -€55 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,308 | €28,964 | +€5,656 | +24.3% |
| Other operating charges | 640/8 | €1,873 | €1,829 | -€44 | -2.4% |
| Non-recurring operating charges | 66A | - | €1,266 | +€1,266 | |
| Gross operating margin | 9900 | €112,594 | €71,919 | -€40,675 | -36.1% |
| Operating profit (loss) | 9901 | €87,358 | €39,861 | -€47,497 | -54.4% |
| Financial income | 75/76B | €124 | €111 | -€13 | -10.3% |
| Recurring financial income | 75 | €124 | €111 | -€13 | -10.3% |
| Financial charges | 65/66B | €2,652 | €3,201 | +€549 | +20.7% |
| Recurring financial charges | 65 | €2,652 | €3,201 | +€549 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €84,831 | €36,771 | -€48,059 | -56.7% |
| Income taxes | 67/77 | €22,541 | €9,228 | -€13,313 | -59.1% |
| Profit (loss) for the period | 9904 | €62,289 | €27,543 | -€34,746 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,289 | €27,543 | -€34,746 | -55.8% |
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 3 November 2026 via checked.be.