Ro-C: 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.
What changed
Ro-C
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€70,415
2024 · €58,104+€12,311
Equity
€558,734
2024 · €533,382+€25,351
Cash
€317
2024 · €3,786-€3,469
Balance sheet total
€699,650
2024 · €688,302+€11,349
Largest movements
Assets
- Deferred charges and accrued income +€12,045
up €12,045 (+45.2%), from €26,664 to €38,709
Equity and liabilities
- Reserves +€25,351
up €25,351 (+6.2%), from €409,393 to €434,745
- Tax, wage and social debts -€16,122
down €16,122 (-32.7%), from €49,334 to €33,212
Income statement
- Gross operating margin +€14,375
up €14,375 (+16.4%), from €87,475 to €101,850
- Taxes +€5,476
up €5,476 (+24.0%), from €22,859 to €28,334
- Financial charges -€1,836
down €1,836 (-24.2%), from €7,581 to €5,745
- Financial income +€1,603
up €1,603 (+26.7%), from €6,000 to €7,603
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.
Result 2024
€58,104
Gross operating margin
+€14,375
Depreciation
-€0
Other operating charges
-€27
Financial income
+€1,603
Financial charges
+€1,836
Taxes
-€5,476
Result 2025
€70,415
raises the resultlowers the result
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.
From operations
+€37,908
Investment
€0
Financing
-€41,377
Cash 2024
€3,786
From operations (derived)
+€37,908
Net result for the year
+€70,415
Depreciation
+€3,771
Receivables within one year
-€6,543
Deferred charges and accrued income
-€12,045
Trade debts
+€766
Tax, wage and social debts
-€16,122
Accrued charges and deferred income
-€2,333
Financing
-€41,377
Short-term financial debts
+€3,687
Contributions, distributions and other
-€45,064
Cash 2025
€317
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €688,302 | €699,650 | +€11,349 | +1.6% |
| Fixed assets | 21/28 | €263,469 | €259,698 | -€3,771 | -1.4% |
| Tangible fixed assets | 22/27 | €37,469 | €33,698 | -€3,771 | -10.1% |
| Land and buildings | 22 | €31,828 | €30,382 | -€1,445 | -4.5% |
| Furniture and vehicles | 24 | €1,436 | €870 | -€566 | -39.4% |
| Other tangible fixed assets | 26 | €4,206 | €2,446 | -€1,759 | -41.8% |
| Financial fixed assets | 28 | €226,000 | €226,000 | = | 0.0% |
| Current assets | 29/58 | €424,833 | €439,952 | +€15,119 | +3.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €344,383 | €350,925 | +€6,543 | +1.9% |
| Trade receivables | 40 | €24,003 | €38,202 | +€14,199 | +59.2% |
| Other amounts receivable | 41 | €320,379 | €312,723 | -€7,656 | -2.4% |
| Cash at bank and in hand | 54/58 | €3,786 | €317 | -€3,469 | -91.6% |
| Deferred charges and accrued income | 490/1 | €26,664 | €38,709 | +€12,045 | +45.2% |
| Total equity and liabilities | 10/49 | €688,302 | €699,650 | +€11,349 | +1.6% |
| Equity | 10/15 | €533,382 | €558,734 | +€25,351 | +4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €409,393 | €434,745 | +€25,351 | +6.2% |
| Distributable reserves | 133 | €409,393 | €434,745 | +€25,351 | +6.2% |
| Profit (loss) carried forward | 14 | €117,789 | €117,789 | = | 0.0% |
| Amounts payable | 17/49 | €154,919 | €140,917 | -€14,003 | -9.0% |
| Amounts payable within one year | 42/48 | €152,587 | €140,917 | -€11,670 | -7.6% |
| Financial debts | 43 | €100,184 | €103,871 | +€3,687 | +3.7% |
| Credit institutions | 430/8 | €100,184 | €103,871 | +€3,687 | +3.7% |
| Trade debts | 44 | €3,068 | €3,834 | +€766 | +25.0% |
| Suppliers | 440/4 | €3,068 | €3,834 | +€766 | +25.0% |
| Taxes, remuneration and social security | 45 | €49,334 | €33,212 | -€16,122 | -32.7% |
| Taxes | 450/3 | €49,334 | €33,212 | -€16,122 | -32.7% |
| Accrued charges and deferred income | 492/3 | €2,333 | - | -€2,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,771 | €3,771 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,161 | €1,189 | +€27 | +2.4% |
| Gross operating margin | 9900 | €87,475 | €101,850 | +€14,375 | +16.4% |
| Operating profit (loss) | 9901 | €82,543 | €96,891 | +€14,347 | +17.4% |
| Financial income | 75/76B | €6,000 | €7,603 | +€1,603 | +26.7% |
| Recurring financial income | 75 | €6,000 | €7,603 | +€1,603 | +26.7% |
| Financial charges | 65/66B | €7,581 | €5,745 | -€1,836 | -24.2% |
| Recurring financial charges | 65 | €7,581 | €5,745 | -€1,836 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €80,962 | €98,749 | +€17,787 | +22.0% |
| Income taxes | 67/77 | €22,859 | €28,334 | +€5,476 | +24.0% |
| Profit (loss) for the period | 9904 | €58,104 | €70,415 | +€12,311 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,104 | €70,415 | +€12,311 | +21.2% |
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 21 October 2026 via checked.be.