AART vAN ROOIJEN: what changed
What changed
AART vAN ROOIJEN
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€354,831
2024 · €77,358+€277,472
Equity
€770,993
2024 · €416,162+€354,831
Cash
€364,284
2024 · €10,816+€353,467
Balance sheet total
€978,413
2024 · €563,660+€414,753
Largest movements
Assets
- Cash +€353,467
up €353,467 (+3,268%), from €10,816 to €364,284
mainly Net result for the year (+€354,831) and Debts after one year (+€38,107)
- Tangible fixed assets +€65,962
up €65,962 (+1,464%), from €4,505 to €70,467
of which Leasing and similar rights: +€67,667
Equity and liabilities
- Reserves +€354,831
up €354,831 (+98.2%), from €361,162 to €715,993
- Debts after one year +€38,107
up €38,107 (+76.2%), from €50,000 to €88,107
- Tax, wage and social debts +€32,714
up €32,714 (+103%), from €31,872 to €64,586
of which Taxes: +€32,732
- Other debts -€24,573
down €24,573 (-67.8%), from €36,232 to €11,659
Income statement
- Financial income +€300,033
new in 2025: €300,033
- Taxes +€28,300
up €28,300 (+72.1%), from €39,245 to €67,545
- Gross operating margin +€13,639
up €13,639 (+7.0%), from €194,547 to €208,185
- Depreciation +€4,721
up €4,721 (+329%), from €1,436 to €6,157
- Staff costs +€2,524
up €2,524 (+3.7%), from €68,073 to €70,597
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€77,358
Gross operating margin
+€13,639
Staff costs
-€2,524
Depreciation
-€4,721
Other operating charges
-€2,048
Financial income
+€300,033
Financial charges
+€1,394
Taxes
-€28,300
Result 2025
€354,831
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€375,256
Investment
-€72,119
Financing
+€50,330
Cash 2024
€10,816
From operations (derived)
+€375,256
Net result for the year
+€354,831
Depreciation
+€6,157
Receivables within one year
+€9,700
Deferred charges and accrued income
-€5,024
Trade debts
+€3,634
Tax, wage and social debts
+€32,714
Other debts
-€24,573
Accrued charges and deferred income
-€2,183
Investment (derived)
-€72,119
Investment in fixed assets (net)
-€72,119
Financing
+€50,330
Debts after one year
+€38,107
Current portion of long-term debt
+€9,658
Short-term financial debts
+€2,565
Cash 2025
€364,284
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €563,660 | €978,413 | +€414,753 | +73.6% |
| Fixed assets | 21/28 | €457,205 | €523,167 | +€65,962 | +14.4% |
| Tangible fixed assets | 22/27 | €4,505 | €70,467 | +€65,962 | +1,464% |
| Plant, machinery and equipment | 23 | €557 | €0 | -€557 | -100% |
| Leasing and similar rights | 25 | - | €67,667 | +€67,667 | |
| Other tangible fixed assets | 26 | €3,947 | €2,800 | -€1,147 | -29.1% |
| Financial fixed assets | 28 | €452,700 | €452,700 | = | 0.0% |
| Current assets | 29/58 | €106,455 | €455,246 | +€348,791 | +328% |
| Amounts receivable within one year | 40/41 | €94,298 | €84,598 | -€9,700 | -10.3% |
| Trade receivables | 40 | €92,828 | €84,598 | -€8,230 | -8.9% |
| Other amounts receivable | 41 | €1,470 | €0 | -€1,470 | -100% |
| Cash at bank and in hand | 54/58 | €10,816 | €364,284 | +€353,467 | +3,268% |
| Deferred charges and accrued income | 490/1 | €1,341 | €6,364 | +€5,024 | +375% |
| Total equity and liabilities | 10/49 | €563,660 | €978,413 | +€414,753 | +73.6% |
| Equity | 10/15 | €416,162 | €770,993 | +€354,831 | +85.3% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €361,162 | €715,993 | +€354,831 | +98.2% |
| Distributable reserves | 133 | €361,162 | €715,993 | +€354,831 | +98.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €22,088 | €22,088 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,088 | €22,088 | = | 0.0% |
| Pensions and similar obligations | 160 | €22,088 | €22,088 | = | 0.0% |
| Amounts payable | 17/49 | €125,410 | €185,332 | +€59,922 | +47.8% |
| Amounts payable after more than one year | 17 | €50,000 | €88,107 | +€38,107 | +76.2% |
| Financial debts | 170/4 | €50,000 | €88,107 | +€38,107 | +76.2% |
| Amounts payable within one year | 42/48 | €69,238 | €93,236 | +€23,998 | +34.7% |
| Current portion of amounts payable after more than one year | 42 | - | €9,658 | +€9,658 | |
| Financial debts | 43 | €644 | €3,209 | +€2,565 | +398% |
| Credit institutions | 430/8 | €644 | €3,209 | +€2,565 | +398% |
| Trade debts | 44 | €490 | €4,124 | +€3,634 | +742% |
| Suppliers | 440/4 | €490 | €4,124 | +€3,634 | +742% |
| Taxes, remuneration and social security | 45 | €31,872 | €64,586 | +€32,714 | +103% |
| Taxes | 450/3 | €23,824 | €56,556 | +€32,732 | +137% |
| Remuneration and social security | 454/9 | €8,048 | €8,030 | -€19 | -0.2% |
| Other amounts payable | 47/48 | €36,232 | €11,659 | -€24,573 | -67.8% |
| Accrued charges and deferred income | 492/3 | €6,172 | €3,989 | -€2,183 | -35.4% |
| Non-recurring operating income | 76A | - | €9,000 | +€9,000 | |
| Remuneration, social security and pensions | 62 | €68,073 | €70,597 | +€2,524 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €6,157 | +€4,721 | +329% |
| Other operating charges | 640/8 | €2,130 | €4,178 | +€2,048 | +96.2% |
| Gross operating margin | 9900 | €194,547 | €208,185 | +€13,639 | +7.0% |
| Operating profit (loss) | 9901 | €122,909 | €127,253 | +€4,345 | +3.5% |
| Financial income | 75/76B | - | €300,033 | +€300,033 | |
| Recurring financial income | 75 | - | €300,033 | +€300,033 | |
| Financial charges | 65/66B | €6,305 | €4,911 | -€1,394 | -22.1% |
| Recurring financial charges | 65 | €6,305 | €4,911 | -€1,394 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €116,604 | €422,376 | +€305,772 | +262% |
| Income taxes | 67/77 | €39,245 | €67,545 | +€28,300 | +72.1% |
| Profit (loss) for the period | 9904 | €77,358 | €354,831 | +€277,472 | +359% |
| Profit (loss) for the period to be appropriated | 9905 | €77,358 | €354,831 | +€277,472 | +359% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.