MARCEL ROKS CONSULTANTS: what changed
MARCEL ROKS CONSULTANTS
Largest movements
- Cash -€2,887
down €2,887 (-2.1%), from €136,229 to €133,341
mainly Receivables within one year (-€1,718) and Net result for the year (-€1,672)
- Receivables within one year +€1,718
up €1,718 (+9.1%), from €18,823 to €20,541
- Profit (loss) carried forward -€92,741
no longer reported in 2025 (was €92,741)
- Reserves +€91,069
up €91,069 (+157%), from €57,943 to €149,012
of which Distributable reserves: +€91,069
- Gross operating margin -€11,550
down €11,550, from €10,951 to -€599
- Financial income +€969
up €969 (+9,686,800%), from €0 to €969
- Other operating charges +€160
up €160 (+26.0%), from €616 to €776
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,486 | €155,333 | -€2,153 | -1.4% |
| Fixed assets | 21/28 | €2,435 | €1,450 | -€984 | -40.4% |
| Tangible fixed assets | 22/27 | €2,435 | €1,450 | -€984 | -40.4% |
| Plant, machinery and equipment | 23 | €1,678 | €788 | -€890 | -53.1% |
| Furniture and vehicles | 24 | €757 | €663 | -€94 | -12.4% |
| Current assets | 29/58 | €155,052 | €153,882 | -€1,169 | -0.8% |
| Amounts receivable within one year | 40/41 | €18,823 | €20,541 | +€1,718 | +9.1% |
| Other amounts receivable | 41 | €18,823 | €20,541 | +€1,718 | +9.1% |
| Cash at bank and in hand | 54/58 | €136,229 | €133,341 | -€2,887 | -2.1% |
| Total equity and liabilities | 10/49 | €157,486 | €155,333 | -€2,153 | -1.4% |
| Equity | 10/15 | €156,890 | €155,217 | -€1,672 | -1.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €57,943 | €149,012 | +€91,069 | +157% |
| Non-distributable reserves | 130/1 | €27,943 | €27,943 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,943 | €27,943 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €121,069 | +€91,069 | +304% |
| Profit (loss) carried forward | 14 | €92,741 | - | -€92,741 | |
| Amounts payable | 17/49 | €597 | €115 | -€481 | -80.7% |
| Amounts payable within one year | 42/48 | €597 | €115 | -€481 | -80.7% |
| Trade debts | 44 | €597 | €115 | -€481 | -80.7% |
| Suppliers | 440/4 | €597 | €115 | -€481 | -80.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €984 | = | 0.0% |
| Other operating charges | 640/8 | €616 | €776 | +€160 | +26.0% |
| Gross operating margin | 9900 | €10,951 | -€599 | -€11,550 | |
| Operating profit (loss) | 9901 | €9,351 | -€2,359 | -€11,710 | |
| Financial income | 75/76B | €0 | €969 | +€969 | +9,686,800% |
| Recurring financial income | 75 | €0 | €969 | +€969 | +9,686,800% |
| Financial charges | 65/66B | €266 | €282 | +€15 | +5.7% |
| Recurring financial charges | 65 | €266 | €282 | +€15 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €9,085 | -€1,672 | -€10,757 | |
| Profit (loss) for the period | 9904 | €9,085 | -€1,672 | -€10,757 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,085 | -€1,672 | -€10,757 |
Next steps
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.