ROUSSEV DESIGN: 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.
ROUSSEV DESIGN
Largest movements
- Cash -€13,557
down €13,557 (-89.5%), from €15,146 to €1,589
mainly Contributions, distributions and other (-€13,740) and Receivables within one year (-€10,795)
- Receivables within one year +€10,795
up €10,795 (+24.8%), from €43,449 to €54,244
of which Other amounts receivable: +€10,560
- Tangible fixed assets -€1,058
down €1,058 (-36.9%), from €2,869 to €1,811
- Other debts +€13,740
up €13,740 (+808%), from €1,700 to €15,440
- Reserves -€11,420
down €11,420 (-32.3%), from €35,339 to €23,919
of which Distributable reserves: -€11,420
- Tax, wage and social debts -€6,189
down €6,189 (-20.7%), from €29,935 to €23,746
of which Taxes: -€6,189
- Gross operating margin -€3,783
down €3,783 (-32.4%), from €11,667 to €7,884
- Taxes -€1,467
down €1,467 (-33.6%), from €4,360 to €2,893
- Other operating charges -€217
down €217 (-16.7%), from €1,294 to €1,077
- Depreciation +€176
up €176 (+19.9%), from €882 to €1,058
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 | €82,716 | €79,415 | -€3,300 | -4.0% |
| Fixed assets | 21/28 | €2,869 | €1,811 | -€1,058 | -36.9% |
| Tangible fixed assets | 22/27 | €2,869 | €1,811 | -€1,058 | -36.9% |
| Furniture and vehicles | 24 | €2,869 | €1,811 | -€1,058 | -36.9% |
| Current assets | 29/58 | €79,847 | €77,604 | -€2,242 | -2.8% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,449 | €54,244 | +€10,795 | +24.8% |
| Trade receivables | 40 | €7,250 | €7,485 | +€235 | +3.2% |
| Other amounts receivable | 41 | €36,199 | €46,759 | +€10,560 | +29.2% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €15,146 | €1,589 | -€13,557 | -89.5% |
| Deferred charges and accrued income | 490/1 | €1,251 | €1,771 | +€520 | +41.6% |
| Total equity and liabilities | 10/49 | €82,716 | €79,415 | -€3,300 | -4.0% |
| Equity | 10/15 | €41,539 | €30,119 | -€11,420 | -27.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,339 | €23,919 | -€11,420 | -32.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €33,484 | €22,064 | -€11,420 | -34.1% |
| Amounts payable | 17/49 | €41,176 | €49,296 | +€8,120 | +19.7% |
| Amounts payable within one year | 42/48 | €41,176 | €49,296 | +€8,120 | +19.7% |
| Trade debts | 44 | €9,541 | €10,110 | +€569 | +6.0% |
| Suppliers | 440/4 | €9,541 | €10,110 | +€569 | +6.0% |
| Taxes, remuneration and social security | 45 | €29,935 | €23,746 | -€6,189 | -20.7% |
| Taxes | 450/3 | €29,935 | €23,746 | -€6,189 | -20.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €1,700 | €15,440 | +€13,740 | +808% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €1,058 | +€176 | +19.9% |
| Other operating charges | 640/8 | €1,294 | €1,077 | -€217 | -16.7% |
| Gross operating margin | 9900 | €11,667 | €7,884 | -€3,783 | -32.4% |
| Operating profit (loss) | 9901 | €9,490 | €5,748 | -€3,742 | -39.4% |
| Financial income | 75/76B | €520 | €520 | = | 0.0% |
| Recurring financial income | 75 | €520 | €520 | = | 0.0% |
| Financial charges | 65/66B | €957 | €1,055 | +€98 | +10.3% |
| Recurring financial charges | 65 | €957 | €1,055 | +€98 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €9,054 | €5,213 | -€3,841 | -42.4% |
| Income taxes | 67/77 | €4,360 | €2,893 | -€1,467 | -33.6% |
| Profit (loss) for the period | 9904 | €4,693 | €2,320 | -€2,374 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,693 | €2,320 | -€2,374 | -50.6% |
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 19 October 2026 via checked.be.