ROUXHET SERVICES: 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.
ROUXHET SERVICES
Largest movements
- Cash +€22,822
up €22,822 (+943.5%), from €2,419 to €25,240
mainly Net result for the year (+€17,043) and Receivables within one year (+€13,153)
- Receivables within one year -€13,153
down €13,153 (-16.5%), from €79,696 to €66,543
of which Trade receivables: -€15,988
- Tangible fixed assets +€6,358
up €6,358 (+139.4%), from €4,561 to €10,919
of which Furniture and vehicles: +€4,536
- Deferred charges and accrued income -€1,332
no longer reported in 2025 (was €1,332)
- Profit (loss) carried forward +€17,043
up €17,043 (+28.1%), from €60,595 to €77,637
- Trade debts -€2,348
down €2,348 (-25.8%), from €9,085 to €6,737
- Gross operating margin -€51,238
down €51,238 (-66.5%), from €77,047 to €25,809
- Taxes -€10,843
down €10,843 (-70.7%), from €15,328 to €4,485
- Financial charges +€1,344
up €1,344 (+706.1%), from €190 to €1,535
of which Financial charges: +€889
- Financial income -€899
down €899 (-27.7%), from €3,241 to €2,342
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.
Cash bridge derived
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 | €88,008 | €102,702 | +€14,695 | +16.7% |
| Fixed assets | 21/28 | €4,561 | €10,919 | +€6,358 | +139.4% |
| Tangible fixed assets | 22/27 | €4,561 | €10,919 | +€6,358 | +139.4% |
| Plant, machinery and equipment | 23 | €3,556 | €5,379 | +€1,823 | +51.3% |
| Furniture and vehicles | 24 | €1,005 | €5,541 | +€4,536 | +451.3% |
| Current assets | 29/58 | €83,447 | €91,783 | +€8,336 | +10.0% |
| Amounts receivable within one year | 40/41 | €79,696 | €66,543 | -€13,153 | -16.5% |
| Trade receivables | 40 | €27,449 | €11,461 | -€15,988 | -58.2% |
| Other amounts receivable | 41 | €52,246 | €55,081 | +€2,835 | +5.4% |
| Cash at bank and in hand | 54/58 | €2,419 | €25,240 | +€22,822 | +943.5% |
| Deferred charges and accrued income | 490/1 | €1,332 | - | -€1,332 | |
| Total equity and liabilities | 10/49 | €88,008 | €102,702 | +€14,695 | +16.7% |
| Equity | 10/15 | €63,595 | €80,637 | +€17,043 | +26.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,595 | €77,637 | +€17,043 | +28.1% |
| Amounts payable | 17/49 | €24,413 | €22,065 | -€2,348 | -9.6% |
| Amounts payable within one year | 42/48 | €24,413 | €22,065 | -€2,348 | -9.6% |
| Trade debts | 44 | €9,085 | €6,737 | -€2,348 | -25.8% |
| Suppliers | 440/4 | €9,085 | €6,737 | -€2,348 | -25.8% |
| Taxes, remuneration and social security | 45 | €15,328 | €15,328 | = | 0.0% |
| Taxes | 450/3 | €15,328 | €15,328 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €134 | +€134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,639 | €4,258 | +€619 | +17.0% |
| Other operating charges | 640/8 | €536 | €696 | +€160 | +29.9% |
| Gross operating margin | 9900 | €77,047 | €25,809 | -€51,238 | -66.5% |
| Operating profit (loss) | 9901 | €72,872 | €20,721 | -€52,151 | -71.6% |
| Financial income | 75/76B | €3,241 | €2,342 | -€899 | -27.7% |
| Recurring financial income | 75 | €3,241 | €2,342 | -€899 | -27.7% |
| Financial charges | 65/66B | €190 | €1,535 | +€1,344 | +706.1% |
| Recurring financial charges | 65 | €190 | €1,080 | +€889 | +467.1% |
| Non-recurring financial charges | 66B | - | €455 | +€455 | |
| Profit (loss) for the period before taxes | 9903 | €75,923 | €21,528 | -€54,395 | -71.6% |
| Income taxes | 67/77 | €15,328 | €4,485 | -€10,843 | -70.7% |
| Profit (loss) for the period | 9904 | €60,595 | €17,043 | -€43,552 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,595 | €17,043 | -€43,552 | -71.9% |
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 10 October 2026 via checked.be.