ROUSSEL JÉROOM: what changed
What changed
ROUSSEL JÉROOM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€27,016
2024 · €18,717+€8,299
Equity
€157,475
2024 · €130,459+€27,016
Cash
€6,073
2024 · €7,468-€1,395
Balance sheet total
€447,476
2024 · €427,981+€19,495
Largest movements
Assets
- Receivables within one year +€29,950
up €29,950 (+430%), from €6,958 to €36,908
- Tangible fixed assets -€9,798
down €9,798 (-6.0%), from €162,325 to €152,527
of which Land and buildings: -€6,562
Equity and liabilities
- Debts after one year -€37,234
down €37,234 (-17.4%), from €214,197 to €176,963
- Other debts +€29,124
up €29,124 (+144%), from €20,229 to €49,353
- Reserves +€26,500
up €26,500 (+25.1%), from €105,500 to €132,000
Income statement
- Gross operating margin +€10,161
up €10,161 (+20.8%), from €48,841 to €59,002
- Taxes +€3,448
up €3,448 (+33.3%), from €10,369 to €13,817
- Depreciation -€1,805
down €1,805 (-15.6%), from €11,603 to €9,798
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.
Result 2024
€18,717
Gross operating margin
+€10,161
Depreciation
+€1,805
Other operating charges
-€16
Financial income
-€0
Financial charges
-€203
Taxes
-€3,448
Result 2025
€27,016
raises the resultlowers the result
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.
From operations
+€36,285
Investment
-€738
Financing
-€36,942
Cash 2024
€7,468
From operations (derived)
+€36,285
Net result for the year
+€27,016
Depreciation
+€9,798
Receivables within one year
-€29,950
Deferred charges and accrued income
-€0
Trade debts
+€180
Tax, wage and social debts
-€2,617
Other debts
+€29,124
Accrued charges and deferred income
+€2,736
Investment (derived)
-€738
Current investments
-€738
Financing
-€36,942
Debts after one year
-€37,234
Current portion of long-term debt
+€292
Cash 2025
€6,073
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €427,981 | €447,476 | +€19,495 | +4.6% |
| Fixed assets | 21/28 | €412,110 | €402,312 | -€9,798 | -2.4% |
| Tangible fixed assets | 22/27 | €162,325 | €152,527 | -€9,798 | -6.0% |
| Land and buildings | 22 | €144,004 | €137,441 | -€6,562 | -4.6% |
| Furniture and vehicles | 24 | €2,756 | €2,111 | -€645 | -23.4% |
| Other tangible fixed assets | 26 | €15,566 | €12,975 | -€2,591 | -16.6% |
| Financial fixed assets | 28 | €249,785 | €249,785 | = | 0.0% |
| Current assets | 29/58 | €15,870 | €45,164 | +€29,294 | +185% |
| Amounts receivable within one year | 40/41 | €6,958 | €36,908 | +€29,950 | +430% |
| Trade receivables | 40 | €6,958 | €36,908 | +€29,950 | +430% |
| Current investments | 50/53 | €1,402 | €2,140 | +€738 | +52.6% |
| Cash at bank and in hand | 54/58 | €7,468 | €6,073 | -€1,395 | -18.7% |
| Deferred charges and accrued income | 490/1 | €43 | €43 | +€0 | +0.8% |
| Total equity and liabilities | 10/49 | €427,981 | €447,476 | +€19,495 | +4.6% |
| Equity | 10/15 | €130,459 | €157,475 | +€27,016 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €3,260 | €3,260 | = | 0.0% |
| Reserves | 13 | €105,500 | €132,000 | +€26,500 | +25.1% |
| Distributable reserves | 133 | €105,500 | €132,000 | +€26,500 | +25.1% |
| Profit (loss) carried forward | 14 | €3,099 | €3,615 | +€516 | +16.7% |
| Amounts payable | 17/49 | €297,522 | €290,001 | -€7,521 | -2.5% |
| Amounts payable after more than one year | 17 | €214,197 | €176,963 | -€37,234 | -17.4% |
| Financial debts | 170/4 | €214,197 | €176,963 | -€37,234 | -17.4% |
| Amounts payable within one year | 42/48 | €83,325 | €110,303 | +€26,978 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €36,942 | €37,234 | +€292 | +0.8% |
| Trade debts | 44 | €8,636 | €8,816 | +€180 | +2.1% |
| Suppliers | 440/4 | €8,636 | €8,816 | +€180 | +2.1% |
| Taxes, remuneration and social security | 45 | €17,518 | €14,900 | -€2,617 | -14.9% |
| Taxes | 450/3 | €17,518 | €14,900 | -€2,617 | -14.9% |
| Other amounts payable | 47/48 | €20,229 | €49,353 | +€29,124 | +144% |
| Accrued charges and deferred income | 492/3 | - | €2,736 | +€2,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,603 | €9,798 | -€1,805 | -15.6% |
| Other operating charges | 640/8 | €1,267 | €1,283 | +€16 | +1.3% |
| Gross operating margin | 9900 | €48,841 | €59,002 | +€10,161 | +20.8% |
| Operating profit (loss) | 9901 | €35,971 | €47,921 | +€11,950 | +33.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €6,885 | €7,088 | +€203 | +2.9% |
| Recurring financial charges | 65 | €6,885 | €7,088 | +€203 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €29,086 | €40,833 | +€11,747 | +40.4% |
| Income taxes | 67/77 | €10,369 | €13,817 | +€3,448 | +33.3% |
| Profit (loss) for the period | 9904 | €18,717 | €27,016 | +€8,299 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,717 | €27,016 | +€8,299 | +44.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.