ROUSSETTE IMMO: 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.
ROUSSETTE IMMO
Largest movements
- Tangible fixed assets +€7,855
up €7,855 (+3.9%), from €202,624 to €210,479
of which Land and buildings: +€28,617
- Debts after one year +€5,028
up €5,028 (+3.9%), from €130,201 to €135,229
- Profit (loss) carried forward +€2,337
up €2,337 (+9.1%), from -€25,568 to -€23,231
- Gross operating margin +€4,240
up €4,240 (+30.1%), from €14,064 to €18,304
- Depreciation +€2,814
up €2,814 (+48.9%), from €5,752 to €8,566
- Financial charges +€766
up €766 (+15.1%), from €5,077 to €5,843
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 | €209,361 | €217,533 | +€8,172 | +3.9% |
| Formation expenses | 20 | €2,000 | €1,367 | -€633 | -31.7% |
| Fixed assets | 21/28 | €202,624 | €210,479 | +€7,855 | +3.9% |
| Tangible fixed assets | 22/27 | €202,624 | €210,479 | +€7,855 | +3.9% |
| Land and buildings | 22 | €181,862 | €210,479 | +€28,617 | +15.7% |
| Assets under construction and advance payments | 27 | €20,762 | - | -€20,762 | |
| Current assets | 29/58 | €4,737 | €5,687 | +€949 | +20.0% |
| Cash at bank and in hand | 54/58 | €4,353 | €3,829 | -€524 | -12.0% |
| Deferred charges and accrued income | 490/1 | €384 | €1,858 | +€1,474 | +384% |
| Total equity and liabilities | 10/49 | €209,361 | €217,533 | +€8,172 | +3.9% |
| Equity | 10/15 | €69,432 | €71,769 | +€2,337 | +3.4% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Revaluation surpluses | 12 | €56,829 | €55,029 | -€1,800 | -3.2% |
| Reserves | 13 | €3,171 | €4,971 | +€1,800 | +56.8% |
| Distributable reserves | 133 | €3,171 | €4,971 | +€1,800 | +56.8% |
| Profit (loss) carried forward | 14 | -€25,568 | -€23,231 | +€2,337 | +9.1% |
| Amounts payable | 17/49 | €139,930 | €145,764 | +€5,834 | +4.2% |
| Amounts payable after more than one year | 17 | €130,201 | €135,229 | +€5,028 | +3.9% |
| Financial debts | 170/4 | €130,201 | €135,229 | +€5,028 | +3.9% |
| Amounts payable within one year | 42/48 | €9,729 | €10,535 | +€806 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €9,028 | €9,379 | +€351 | +3.9% |
| Trade debts | 44 | €701 | €697 | -€4 | -0.6% |
| Suppliers | 440/4 | €701 | €697 | -€4 | -0.6% |
| Other amounts payable | 47/48 | - | €460 | +€460 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,752 | €8,566 | +€2,814 | +48.9% |
| Other operating charges | 640/8 | €1,517 | €1,558 | +€41 | +2.7% |
| Gross operating margin | 9900 | €14,064 | €18,304 | +€4,240 | +30.1% |
| Operating profit (loss) | 9901 | €6,795 | €8,180 | +€1,385 | +20.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,077 | €5,843 | +€766 | +15.1% |
| Recurring financial charges | 65 | €5,077 | €5,843 | +€766 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €1,718 | €2,337 | +€619 | +36.0% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €1,718 | €2,337 | +€619 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,718 | €2,337 | +€619 | +36.0% |
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 16 October 2026 via checked.be.