Roussel: what changed
Two fiscal 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.
Roussel
Largest movements
- Cash +€119,328
up €119,328 (+26854.5%), from €444 to €119,772
mainly Net result for the year (+€107,274) and Depreciation (+€56,036)
- Tangible fixed assets -€62,137
down €62,137 (-6.8%), from €916,364 to €854,227
of which Land and buildings: -€61,101
- Receivables after one year +€60,000
up €60,000 (+15.5%), from €387,992 to €447,992
- Reserves +€110,046
up €110,046 (+17.0%), from €647,712 to €757,758
of which Tax-exempt reserves: +€110,046
- Provisions +€31,638
up €31,638 (+16.2%), from €195,046 to €226,684
- Gross operating margin +€171,815
up €171,815 (+597.1%), from €28,776 to €200,591
- Depreciation -€32,028
down €32,028 (-36.4%), from €88,064 to €56,036
- Financial income +€3,378
up €3,378 (+32.6%), from €10,375 to €13,752
- Other operating charges -€2,574
down €2,574 (-12.4%), from €20,793 to €18,219
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.
Cash bridge derived
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 | €1,345,966 | €1,469,840 | +€123,874 | +9.2% |
| Fixed assets | 21/28 | €916,614 | €854,477 | -€62,137 | -6.8% |
| Tangible fixed assets | 22/27 | €916,364 | €854,227 | -€62,137 | -6.8% |
| Land and buildings | 22 | €909,361 | €848,260 | -€61,101 | -6.7% |
| Other tangible fixed assets | 26 | €7,002 | €5,966 | -€1,036 | -14.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €429,352 | €615,363 | +€186,011 | +43.3% |
| Amounts receivable after more than one year | 29 | €387,992 | €447,992 | +€60,000 | +15.5% |
| Other amounts receivable | 291 | €387,992 | €447,992 | +€60,000 | +15.5% |
| Amounts receivable within one year | 40/41 | €3,538 | €7,556 | +€4,018 | +113.6% |
| Trade receivables | 40 | - | €4,018 | +€4,018 | |
| Other amounts receivable | 41 | €3,538 | €3,538 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €444 | €119,772 | +€119,328 | +26854.5% |
| Deferred charges and accrued income | 490/1 | €37,378 | €40,043 | +€2,665 | +7.1% |
| Total equity and liabilities | 10/49 | €1,345,966 | €1,469,840 | +€123,874 | +9.2% |
| Equity | 10/15 | €1,112,916 | €1,220,190 | +€107,274 | +9.6% |
| Contributions | 10/11 | €158,652 | €158,652 | = | 0.0% |
| Capital | 10 | €158,652 | €158,652 | = | 0.0% |
| Issued capital | 100 | €158,652 | €158,652 | = | 0.0% |
| Reserves | 13 | €647,712 | €757,758 | +€110,046 | +17.0% |
| Non-distributable reserves | 130/1 | €56,397 | €56,397 | = | 0.0% |
| Legal reserve | 130 | €20,823 | €20,823 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35,574 | €35,574 | = | 0.0% |
| Tax-exempt reserves | 132 | €394,530 | €504,576 | +€110,046 | +27.9% |
| Distributable reserves | 133 | €196,785 | €196,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €306,552 | €303,780 | -€2,772 | -0.9% |
| Provisions and deferred taxes | 16 | €195,046 | €226,684 | +€31,638 | +16.2% |
| Deferred taxes | 168 | €195,046 | €226,684 | +€31,638 | +16.2% |
| Amounts payable | 17/49 | €38,003 | €22,966 | -€15,037 | -39.6% |
| Amounts payable after more than one year | 17 | - | €569 | +€569 | |
| Other amounts payable | 178/9 | - | €569 | +€569 | |
| Amounts payable within one year | 42/48 | €37,770 | €22,315 | -€15,455 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €6,895 | - | -€6,895 | |
| Financial debts | 43 | €3,652 | - | -€3,652 | |
| Credit institutions | 430/8 | €3,652 | - | -€3,652 | |
| Trade debts | 44 | €26,829 | €22,214 | -€4,615 | -17.2% |
| Suppliers | 440/4 | €26,829 | €22,214 | -€4,615 | -17.2% |
| Other amounts payable | 47/48 | €394 | €101 | -€293 | -74.4% |
| Accrued charges and deferred income | 492/3 | €233 | €82 | -€151 | -64.8% |
| Non-recurring operating income | 76A | €1,481 | €182,899 | +€181,418 | +12248.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,064 | €56,036 | -€32,028 | -36.4% |
| Other operating charges | 640/8 | €20,793 | €18,219 | -€2,574 | -12.4% |
| Gross operating margin | 9900 | €28,776 | €200,591 | +€171,815 | +597.1% |
| Operating profit (loss) | 9901 | -€80,081 | €126,335 | +€206,417 | |
| Financial income | 75/76B | €10,375 | €13,752 | +€3,378 | +32.6% |
| Recurring financial income | 75 | €10,375 | €13,752 | +€3,378 | +32.6% |
| Financial charges | 65/66B | €1,123 | €1,177 | +€54 | +4.8% |
| Recurring financial charges | 65 | €1,123 | €1,177 | +€54 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | -€70,829 | €138,911 | +€209,740 | |
| Transfer from deferred taxes | 780 | €22,419 | €14,087 | -€8,332 | -37.2% |
| Transfer to deferred taxes | 680 | - | €45,725 | +€45,725 | |
| Profit (loss) for the period | 9904 | -€48,410 | €107,274 | +€155,684 | |
| Transfer from tax-exempt reserves | 789 | €39,627 | €27,129 | -€12,498 | -31.5% |
| Transfer to tax-exempt reserves | 689 | - | €137,175 | +€137,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,783 | -€2,772 | +€6,011 | +68.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.