ROUSSEL CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€6,152
down €6,152 (-61.8%), from €9,948 to €3,796
of which Other amounts receivable: -€5,958
- Deferred charges and accrued income +€1,712
up €1,712 (+485.0%), from €353 to €2,065
- Cash -€1,386
down €1,386 (-11.6%), from €11,932 to €10,546
mainly Net result for the year (-€10,331) and Deferred charges and accrued income (-€1,712)
- Profit (loss) carried forward -€10,331
down €10,331 (-147.0%), from -€7,030 to -€17,361
- Trade debts +€2,643
up €2,643 (+165.0%), from €1,602 to €4,245
- Tax, wage and social debts +€2,400
up €2,400 (+41.3%), from €5,817 to €8,217
- Other debts -€350
down €350 (-22.1%), from €1,582 to €1,232
- Gross operating margin -€31,195
down €31,195 (-35.8%), from €87,112 to €55,917
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 | €22,431 | €16,793 | -€5,638 | -25.1% |
| Fixed assets | 21/28 | €198 | €198 | = | 0.0% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €22,233 | €16,595 | -€5,638 | -25.4% |
| Stocks and contracts in progress | 3 | - | €188 | +€188 | |
| Stocks | 30/36 | - | €188 | +€188 | |
| Amounts receivable within one year | 40/41 | €9,948 | €3,796 | -€6,152 | -61.8% |
| Trade receivables | 40 | €683 | €489 | -€194 | -28.4% |
| Other amounts receivable | 41 | €9,265 | €3,307 | -€5,958 | -64.3% |
| Cash at bank and in hand | 54/58 | €11,932 | €10,546 | -€1,386 | -11.6% |
| Deferred charges and accrued income | 490/1 | €353 | €2,065 | +€1,712 | +485.0% |
| Total equity and liabilities | 10/49 | €22,431 | €16,793 | -€5,638 | -25.1% |
| Equity | 10/15 | €13,430 | €3,099 | -€10,331 | -76.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,030 | -€17,361 | -€10,331 | -147.0% |
| Amounts payable | 17/49 | €9,001 | €13,694 | +€4,693 | +52.1% |
| Amounts payable within one year | 42/48 | €9,001 | €13,694 | +€4,693 | +52.1% |
| Trade debts | 44 | €1,602 | €4,245 | +€2,643 | +165.0% |
| Suppliers | 440/4 | €1,602 | €4,245 | +€2,643 | +165.0% |
| Taxes, remuneration and social security | 45 | €5,817 | €8,217 | +€2,400 | +41.3% |
| Remuneration and social security | 454/9 | €5,817 | €8,217 | +€2,400 | +41.3% |
| Other amounts payable | 47/48 | €1,582 | €1,232 | -€350 | -22.1% |
| Remuneration, social security and pensions | 62 | €64,708 | €64,282 | -€426 | -0.7% |
| Other operating charges | 640/8 | €1,309 | €1,333 | +€24 | +1.8% |
| Gross operating margin | 9900 | €87,112 | €55,917 | -€31,195 | -35.8% |
| Operating profit (loss) | 9901 | €21,095 | -€9,698 | -€30,793 | |
| Financial charges | 65/66B | €315 | €273 | -€42 | -13.3% |
| Recurring financial charges | 65 | €315 | €273 | -€42 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €20,780 | -€9,971 | -€30,751 | |
| Income taxes | 67/77 | €360 | €360 | = | 0.0% |
| Profit (loss) for the period | 9904 | €20,420 | -€10,331 | -€30,751 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,420 | -€10,331 | -€30,751 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.