ROUSSIMMO: 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.
ROUSSIMMO
Largest movements
- Cash -€990
down €990 (-9.3%), from €10,689 to €9,699
mainly Net result for the year (-€1,440)
- Profit (loss) carried forward -€1,440
down €1,440 (-4.1%), from €34,800 to €33,360
- Other operating charges +€1,172
new in 2025: €1,172
- Gross operating margin -€130
new in 2025: -€130
- Financial charges +€88
up €88 (+170%), from €52 to €139
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 | €49,060 | €48,070 | -€990 | -2.0% |
| Current assets | 29/58 | €49,060 | €48,070 | -€990 | -2.0% |
| Amounts receivable within one year | 40/41 | €38,372 | €38,372 | = | 0.0% |
| Other amounts receivable | 41 | €38,372 | €38,372 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,689 | €9,699 | -€990 | -9.3% |
| Total equity and liabilities | 10/49 | €49,060 | €48,070 | -€990 | -2.0% |
| Equity | 10/15 | €49,060 | €47,620 | -€1,440 | -2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €34,800 | €33,360 | -€1,440 | -4.1% |
| Amounts payable | 17/49 | - | €450 | +€450 | |
| Amounts payable within one year | 42/48 | - | €450 | +€450 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | - | €50 | +€50 | |
| Other operating charges | 640/8 | - | €1,172 | +€1,172 | |
| Gross operating margin | 9900 | - | -€130 | -€130 | |
| Operating profit (loss) | 9901 | - | -€1,301 | -€1,301 | |
| Financial charges | 65/66B | €52 | €139 | +€88 | +170% |
| Recurring financial charges | 65 | €52 | €139 | +€88 | +170% |
| Profit (loss) for the period before taxes | 9903 | -€52 | -€1,440 | -€1,389 | -2,696% |
| Profit (loss) for the period | 9904 | -€52 | -€1,440 | -€1,389 | -2,696% |
| Profit (loss) for the period to be appropriated | 9905 | -€52 | -€1,440 | -€1,389 | -2,696% |
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 17 October 2026 via checked.be.