ROUSSEL LOGISTICS: what changed
Two financial 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 LOGISTICS
Largest movements
- Tangible fixed assets -€68,098
down €68,098 (-29.8%), from €228,287 to €160,188
of which Leasing and similar rights: -€69,852
- Cash -€8,771
down €8,771 (-7.6%), from €115,889 to €107,119
mainly Debts after one year (-€55,493) and Current portion of long-term debt (-€24,556)
- Deferred charges and accrued income -€6,067
down €6,067 (-79.6%), from €7,620 to €1,553
- Receivables within one year +€5,798
up €5,798 (+8.1%), from €71,833 to €77,630
of which Trade receivables: +€14,671
- Debts after one year -€55,493
down €55,493 (-44.6%), from €124,376 to €68,883
- Current portion of long-term debt -€24,556
down €24,556 (-31.8%), from €77,224 to €52,669
- Trade debts -€24,434
down €24,434 (-52.0%), from €47,034 to €22,600
- Tax, wage and social debts +€14,830
up €14,830 (+70.9%), from €20,919 to €35,749
of which Taxes: +€8,197
- Profit (loss) carried forward +€12,419
up €12,419 (+9.4%), from €132,575 to €144,994
- Gross operating margin +€10,872
up €10,872 (+4.6%), from €234,981 to €245,852
- Staff costs +€3,680
up €3,680 (+2.5%), from €146,100 to €149,780
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.
Derived cash bridge
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 | €424,573 | €347,435 | -€77,138 | -18.2% |
| Fixed assets | 21/28 | €229,232 | €161,133 | -€68,098 | -29.7% |
| Tangible fixed assets | 22/27 | €228,287 | €160,188 | -€68,098 | -29.8% |
| Furniture and vehicles | 24 | - | €1,754 | +€1,754 | |
| Leasing and similar rights | 25 | €228,287 | €158,435 | -€69,852 | -30.6% |
| Financial fixed assets | 28 | €945 | €945 | = | 0.0% |
| Current assets | 29/58 | €195,342 | €186,302 | -€9,040 | -4.6% |
| Amounts receivable within one year | 40/41 | €71,833 | €77,630 | +€5,798 | +8.1% |
| Trade receivables | 40 | €62,519 | €77,190 | +€14,671 | +23.5% |
| Other amounts receivable | 41 | €9,313 | €440 | -€8,873 | -95.3% |
| Cash at bank and in hand | 54/58 | €115,889 | €107,119 | -€8,771 | -7.6% |
| Deferred charges and accrued income | 490/1 | €7,620 | €1,553 | -€6,067 | -79.6% |
| Total equity and liabilities | 10/49 | €424,573 | €347,435 | -€77,138 | -18.2% |
| Equity | 10/15 | €153,035 | €165,454 | +€12,419 | +8.1% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €132,575 | €144,994 | +€12,419 | +9.4% |
| Amounts payable | 17/49 | €271,538 | €181,981 | -€89,557 | -33.0% |
| Amounts payable after more than one year | 17 | €124,376 | €68,883 | -€55,493 | -44.6% |
| Financial debts | 170/4 | €124,376 | €68,883 | -€55,493 | -44.6% |
| Amounts payable within one year | 42/48 | €147,024 | €112,961 | -€34,063 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €77,224 | €52,669 | -€24,556 | -31.8% |
| Trade debts | 44 | €47,034 | €22,600 | -€24,434 | -52.0% |
| Suppliers | 440/4 | €47,034 | €22,600 | -€24,434 | -52.0% |
| Taxes, remuneration and social security | 45 | €20,919 | €35,749 | +€14,830 | +70.9% |
| Taxes | 450/3 | €7,543 | €15,740 | +€8,197 | +109% |
| Remuneration and social security | 454/9 | €13,375 | €20,009 | +€6,633 | +49.6% |
| Other amounts payable | 47/48 | €1,847 | €1,943 | +€96 | +5.2% |
| Accrued charges and deferred income | 492/3 | €138 | €137 | -€0 | -0.3% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €146,100 | €149,780 | +€3,680 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,082 | €68,098 | +€2,016 | +3.1% |
| Other operating charges | 640/8 | €3,763 | €3,089 | -€674 | -17.9% |
| Gross operating margin | 9900 | €234,981 | €245,852 | +€10,872 | +4.6% |
| Operating profit (loss) | 9901 | €19,035 | €24,885 | +€5,849 | +30.7% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €9,382 | €7,707 | -€1,676 | -17.9% |
| Recurring financial charges | 65 | €9,382 | €7,707 | -€1,676 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €9,703 | €17,178 | +€7,475 | +77.0% |
| Income taxes | 67/77 | €3,029 | €4,759 | +€1,730 | +57.1% |
| Profit (loss) for the period | 9904 | €6,674 | €12,419 | +€5,745 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,674 | €12,419 | +€5,745 | +86.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.