ROUSTOM: 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.
ROUSTOM
Largest movements
- Receivables within one year -€19,718
down €19,718 (-69.9%), from €28,218 to €8,500
of which Trade receivables: -€15,107
- Tangible fixed assets +€10,781
up €10,781 (+17.8%), from €60,537 to €71,318
of which Furniture and vehicles: +€8,446
- Cash +€7,840
up €7,840 (+516%), from €1,521 to €9,361
mainly Depreciation (+€32,661) and Net result for the year (+€27,629)
- Profit (loss) carried forward +€18,629
up €18,629 (+41.6%), from €44,801 to €63,430
- Other debts -€13,131
down €13,131 (-64.6%), from €20,331 to €7,200
- Trade debts -€9,716
down €9,716 (-74.3%), from €13,069 to €3,353
- Tax, wage and social debts +€3,121
up €3,121 (+28.2%), from €11,075 to €14,196
of which Taxes: +€7,924
- Turnover +€143,084
up €143,084 (+47.4%), from €301,955 to €445,038
- Purchases and services +€86,564
up €86,564 (+31.4%), from €275,308 to €361,872
- Gross operating margin +€71,738
up €71,738 (+200%), from €35,956 to €107,693
- Staff costs +€33,265
up €33,265 (+3,061%), from €1,087 to €34,351
- Depreciation +€12,413
up €12,413 (+61.3%), from €20,248 to €32,661
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 | €90,276 | €89,179 | -€1,097 | -1.2% |
| Fixed assets | 21/28 | €60,537 | €71,318 | +€10,781 | +17.8% |
| Tangible fixed assets | 22/27 | €60,537 | €71,318 | +€10,781 | +17.8% |
| Plant, machinery and equipment | 23 | €2,883 | €5,217 | +€2,335 | +81.0% |
| Furniture and vehicles | 24 | €57,654 | €66,100 | +€8,446 | +14.6% |
| Current assets | 29/58 | €29,739 | €17,861 | -€11,878 | -39.9% |
| Amounts receivable within one year | 40/41 | €28,218 | €8,500 | -€19,718 | -69.9% |
| Trade receivables | 40 | €20,862 | €5,755 | -€15,107 | -72.4% |
| Other amounts receivable | 41 | €7,356 | €2,745 | -€4,611 | -62.7% |
| Cash at bank and in hand | 54/58 | €1,521 | €9,361 | +€7,840 | +516% |
| Total equity and liabilities | 10/49 | €90,276 | €89,179 | -€1,097 | -1.2% |
| Equity | 10/15 | €45,801 | €64,430 | +€18,629 | +40.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,801 | €63,430 | +€18,629 | +41.6% |
| Amounts payable | 17/49 | €44,475 | €24,749 | -€19,726 | -44.4% |
| Amounts payable within one year | 42/48 | €44,475 | €24,749 | -€19,726 | -44.4% |
| Trade debts | 44 | €13,069 | €3,353 | -€9,716 | -74.3% |
| Suppliers | 440/4 | €13,069 | €3,353 | -€9,716 | -74.3% |
| Taxes, remuneration and social security | 45 | €11,075 | €14,196 | +€3,121 | +28.2% |
| Taxes | 450/3 | €1,468 | €9,392 | +€7,924 | +540% |
| Remuneration and social security | 454/9 | €9,607 | €4,804 | -€4,803 | -50.0% |
| Other amounts payable | 47/48 | €20,331 | €7,200 | -€13,131 | -64.6% |
| Turnover | 70 | €301,955 | €445,038 | +€143,084 | +47.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €275,308 | €361,872 | +€86,564 | +31.4% |
| Remuneration, social security and pensions | 62 | €1,087 | €34,351 | +€33,265 | +3,061% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,248 | €32,661 | +€12,413 | +61.3% |
| Other operating charges | 640/8 | €9,112 | €4,884 | -€4,228 | -46.4% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €35,956 | €107,693 | +€71,738 | +200% |
| Operating profit (loss) | 9901 | €5,009 | €35,797 | +€30,788 | +615% |
| Financial income | 75/76B | €22 | €4 | -€19 | -83.9% |
| Recurring financial income | 75 | €22 | €4 | -€19 | -83.9% |
| Financial charges | 65/66B | €6 | €580 | +€574 | +9,221% |
| Recurring financial charges | 65 | €6 | €580 | +€574 | +9,221% |
| Profit (loss) for the period before taxes | 9903 | €5,025 | €35,221 | +€30,196 | +601% |
| Income taxes | 67/77 | €1,468 | €7,592 | +€6,124 | +417% |
| Profit (loss) for the period | 9904 | €3,557 | €27,629 | +€24,072 | +677% |
| Profit (loss) for the period to be appropriated | 9905 | €3,557 | €27,629 | +€24,072 | +677% |
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 30 October 2026 via checked.be.