AROLLA CONSULTING BVBA: what changed
What changed
AROLLA CONSULTING BVBA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€38,008
2024 · €25,067-€63,075
Equity
€366,780
2024 · €455,975-€89,195
Cash
€192,673
2024 · €287,228-€94,555
Balance sheet total
€368,454
2024 · €467,481-€99,027
Largest movements
Assets
- Cash -€94,555
down €94,555 (-32.9%), from €287,228 to €192,673
mainly Contributions, distributions and other (-€51,187) and Net result for the year (-€38,008)
Equity and liabilities
- Reserves -€51,187
down €51,187 (-12.1%), from €422,848 to €371,661
of which Distributable reserves: -€51,187
- Profit (loss) carried forward -€38,008
down €38,008, from €25,067 to -€12,941
- Tax, wage and social debts -€6,343
no longer reported in 2025 (was €6,343)
of which Taxes: -€3,204
Income statement
- Gross operating margin -€71,656
down €71,656, from €35,844 to -€35,812
- Taxes -€7,928
down €7,928 (-96.8%), from €8,192 to €264
- Depreciation -€5,294
down €5,294 (-57.8%), from €9,153 to €3,859
- Financial income -€4,592
down €4,592 (-64.3%), from €7,140 to €2,548
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
€25,067
Gross operating margin
-€71,656
Depreciation
+€5,294
Other operating charges
-€13
Financial income
-€4,592
Financial charges
-€37
Taxes
+€7,928
Result 2025
-€38,008
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
-€40,332
Investment
-€3,036
Financing
-€51,187
Cash 2024
€287,228
From operations (derived)
-€40,332
Net result for the year
-€38,008
Depreciation
+€3,859
Receivables within one year
+€3,206
Deferred charges and accrued income
+€442
Trade debts
-€2,884
Tax, wage and social debts
-€6,343
Other debts
-€903
Accrued charges and deferred income
+€299
Investment (derived)
-€3,036
Investment in fixed assets (net)
-€1,527
Current investments
-€1,509
Financing
-€51,187
Contributions, distributions and other
-€51,187
Cash 2025
€192,673
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €467,481 | €368,454 | -€99,027 | -21.2% |
| Fixed assets | 21/28 | €4,708 | €2,377 | -€2,331 | -49.5% |
| Tangible fixed assets | 22/27 | €3,358 | €1,027 | -€2,331 | -69.4% |
| Furniture and vehicles | 24 | €3,358 | €1,027 | -€2,331 | -69.4% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €462,773 | €366,078 | -€96,695 | -20.9% |
| Amounts receivable within one year | 40/41 | €17,828 | €14,622 | -€3,206 | -18.0% |
| Trade receivables | 40 | €3,841 | €1,681 | -€2,160 | -56.2% |
| Other amounts receivable | 41 | €13,987 | €12,940 | -€1,047 | -7.5% |
| Current investments | 50/53 | €154,563 | €156,072 | +€1,509 | +1.0% |
| Cash at bank and in hand | 54/58 | €287,228 | €192,673 | -€94,555 | -32.9% |
| Deferred charges and accrued income | 490/1 | €3,154 | €2,712 | -€442 | -14.0% |
| Total equity and liabilities | 10/49 | €467,481 | €368,454 | -€99,027 | -21.2% |
| Equity | 10/15 | €455,975 | €366,780 | -€89,195 | -19.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €422,848 | €371,661 | -€51,187 | -12.1% |
| Tax-exempt reserves | 132 | €2,204 | €2,204 | -€0 | 0.0% |
| Distributable reserves | 133 | €420,644 | €369,457 | -€51,187 | -12.2% |
| Profit (loss) carried forward | 14 | €25,067 | -€12,941 | -€38,008 | |
| Amounts payable | 17/49 | €11,506 | €1,675 | -€9,831 | -85.4% |
| Amounts payable within one year | 42/48 | €11,506 | €1,376 | -€10,130 | -88.0% |
| Trade debts | 44 | €3,473 | €589 | -€2,884 | -83.0% |
| Suppliers | 440/4 | €3,473 | €589 | -€2,884 | -83.0% |
| Taxes, remuneration and social security | 45 | €6,343 | - | -€6,343 | |
| Taxes | 450/3 | €3,204 | - | -€3,204 | |
| Remuneration and social security | 454/9 | €3,139 | - | -€3,139 | |
| Other amounts payable | 47/48 | €1,690 | €787 | -€903 | -53.4% |
| Accrued charges and deferred income | 492/3 | - | €299 | +€299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,153 | €3,859 | -€5,294 | -57.8% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €35,844 | -€35,812 | -€71,656 | |
| Operating profit (loss) | 9901 | €26,304 | -€40,070 | -€66,374 | |
| Financial income | 75/76B | €7,140 | €2,548 | -€4,592 | -64.3% |
| Recurring financial income | 75 | €7,140 | €2,548 | -€4,592 | -64.3% |
| Financial charges | 65/66B | €185 | €222 | +€37 | +19.9% |
| Recurring financial charges | 65 | €185 | €222 | +€37 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €33,259 | -€37,744 | -€71,003 | |
| Income taxes | 67/77 | €8,192 | €264 | -€7,928 | -96.8% |
| Profit (loss) for the period | 9904 | €25,067 | -€38,008 | -€63,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,067 | -€38,008 | -€63,075 |
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.