ROUSSEL-BASTIN: what changed
What changed
ROUSSEL-BASTIN
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
-€6,651
2023 · €9,295-€15,946
Equity
€1,040
2023 · €7,691-€6,651
Cash
€4,017
2023 · €3,443+€574
Balance sheet total
€15,847
2023 · €19,214-€3,367
Largest movements
Assets
- Tangible fixed assets -€3,825
down €3,825 (-33.8%), from €11,327 to €7,502
of which Furniture and vehicles: -€2,558
- Cash +€574
up €574 (+16.7%), from €3,443 to €4,017
mainly Depreciation (+€3,825) and Trade debts (+€3,817)
Equity and liabilities
- Profit (loss) carried forward -€6,651
down €6,651 (-52.1%), from -€12,760 to -€19,411
- Trade debts +€3,817
up €3,817 (+433%), from €882 to €4,699
- Tax, wage and social debts -€531
down €531 (-17.7%), from €2,997 to €2,466
of which Taxes: -€1,800
Income statement
- Staff costs +€32,196
up €32,196 (+64.8%), from €49,720 to €81,916
- Purchases and services -€21,714
down €21,714 (-18.0%), from €120,569 to €98,855
- Gross operating margin +€16,964
up €16,964 (+26.5%), from €64,065 to €81,029
- Turnover -€4,750
down €4,750 (-2.6%), from €184,634 to €179,884
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€9,295
Gross operating margin
+€16,964
Staff costs
-€32,196
Depreciation
-€613
Other operating charges
-€387
Financial income
-€304
Financial charges
+€377
Taxes
+€213
Result 2024
-€6,651
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€573
Investment
+€0
Financing
+€0
Cash 2023
€3,443
From operations (derived)
+€573
Net result for the year
-€6,651
Depreciation
+€3,825
Receivables within one year
+€118
Smaller working-capital items
-€5
Trade debts
+€3,817
Tax, wage and social debts
-€531
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Financing
+€0
Contributions, distributions and other
+€0
Cash 2024
€4,017
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,214 | €15,847 | -€3,367 | -17.5% |
| Fixed assets | 21/28 | €11,327 | €7,502 | -€3,825 | -33.8% |
| Tangible fixed assets | 22/27 | €11,327 | €7,502 | -€3,825 | -33.8% |
| Plant, machinery and equipment | 23 | €5,623 | €4,355 | -€1,268 | -22.5% |
| Furniture and vehicles | 24 | €5,704 | €3,146 | -€2,558 | -44.8% |
| Current assets | 29/58 | €7,887 | €8,345 | +€458 | +5.8% |
| Amounts receivable within one year | 40/41 | €4,250 | €4,132 | -€118 | -2.8% |
| Trade receivables | 40 | €1,260 | €3,050 | +€1,790 | +142% |
| Other amounts receivable | 41 | €2,990 | €1,082 | -€1,908 | -63.8% |
| Cash at bank and in hand | 54/58 | €3,443 | €4,017 | +€574 | +16.7% |
| Deferred charges and accrued income | 490/1 | €194 | €196 | +€2 | +1.0% |
| Total equity and liabilities | 10/49 | €19,214 | €15,847 | -€3,367 | -17.5% |
| Equity | 10/15 | €7,691 | €1,040 | -€6,651 | -86.5% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€12,760 | -€19,411 | -€6,651 | -52.1% |
| Amounts payable | 17/49 | €11,523 | €14,806 | +€3,283 | +28.5% |
| Amounts payable within one year | 42/48 | €11,523 | €14,806 | +€3,283 | +28.5% |
| Trade debts | 44 | €882 | €4,699 | +€3,817 | +433% |
| Suppliers | 440/4 | €882 | €4,699 | +€3,817 | +433% |
| Taxes, remuneration and social security | 45 | €2,997 | €2,466 | -€531 | -17.7% |
| Taxes | 450/3 | €1,857 | €57 | -€1,800 | -96.9% |
| Remuneration and social security | 454/9 | €1,140 | €2,410 | +€1,270 | +111% |
| Other amounts payable | 47/48 | €7,644 | €7,641 | -€3 | 0.0% |
| Turnover | 70 | €184,634 | €179,884 | -€4,750 | -2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,569 | €98,855 | -€21,714 | -18.0% |
| Remuneration, social security and pensions | 62 | €49,720 | €81,916 | +€32,196 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,212 | €3,825 | +€613 | +19.1% |
| Other operating charges | 640/8 | €1,554 | €1,941 | +€387 | +24.9% |
| Gross operating margin | 9900 | €64,065 | €81,029 | +€16,964 | +26.5% |
| Operating profit (loss) | 9901 | €9,579 | -€6,654 | -€16,233 | |
| Financial income | 75/76B | €916 | €612 | -€304 | -33.1% |
| Recurring financial income | 75 | €916 | €612 | -€304 | -33.1% |
| Financial charges | 65/66B | €987 | €610 | -€377 | -38.2% |
| Recurring financial charges | 65 | €817 | €609 | -€208 | -25.4% |
| Non-recurring financial charges | 66B | €170 | €0 | -€170 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €9,508 | -€6,651 | -€16,159 | |
| Income taxes | 67/77 | €213 | - | -€213 | |
| Profit (loss) for the period | 9904 | €9,295 | -€6,651 | -€15,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,295 | -€6,651 | -€15,946 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.