RO CONSULT: 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.
RO CONSULT
Largest movements
- Receivables within one year -€95,150
down €95,150 (-71.8%), from €132,507 to €37,357
of which Other amounts receivable: -€81,141
- Cash -€40,119
down €40,119 (-25.2%), from €159,074 to €118,954
mainly Contributions, distributions and other (-€235,294) and Current investments (-€29,731)
- Current investments +€29,731
up €29,731 (+9.6%), from €310,200 to €339,931
- Tangible fixed assets -€12,794
down €12,794 (-2.8%), from €454,161 to €441,367
of which Land and buildings: -€8,566
- Profit (loss) carried forward -€173,661
down €173,661 (-21.4%), from €811,164 to €637,503
- Other debts +€60,073
up €60,073, from €0 to €60,073
- Debts after one year -€16,667
down €16,667 (-8.8%), from €188,889 to €172,222
- Tax, wage and social debts +€13,412
up €13,412 (+38.8%), from €34,574 to €47,986
of which Taxes: +€13,412
- Financial income -€3,282
down €3,282 (-100%), from €3,282 to €0
- Financial charges -€2,999
down €2,999 (-64.1%), from €4,677 to €1,677
- Gross operating margin +€1,907
up €1,907 (+1.9%), from €102,447 to €104,355
- Depreciation -€1,431
down €1,431 (-6.2%), from €23,261 to €21,830
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,058,129 | €939,667 | -€118,462 | -11.2% |
| Fixed assets | 21/28 | €454,161 | €441,367 | -€12,794 | -2.8% |
| Tangible fixed assets | 22/27 | €454,161 | €441,367 | -€12,794 | -2.8% |
| Land and buildings | 22 | €432,357 | €423,791 | -€8,566 | -2.0% |
| Plant, machinery and equipment | 23 | €8,886 | €8,028 | -€858 | -9.7% |
| Furniture and vehicles | 24 | €12,918 | €9,548 | -€3,370 | -26.1% |
| Current assets | 29/58 | €603,968 | €498,300 | -€105,668 | -17.5% |
| Amounts receivable within one year | 40/41 | €132,507 | €37,357 | -€95,150 | -71.8% |
| Trade receivables | 40 | €50,725 | €36,715 | -€14,010 | -27.6% |
| Other amounts receivable | 41 | €81,782 | €641 | -€81,141 | -99.2% |
| Current investments | 50/53 | €310,200 | €339,931 | +€29,731 | +9.6% |
| Cash at bank and in hand | 54/58 | €159,074 | €118,954 | -€40,119 | -25.2% |
| Deferred charges and accrued income | 490/1 | €2,188 | €2,058 | -€129 | -5.9% |
| Total equity and liabilities | 10/49 | €1,058,129 | €939,667 | -€118,462 | -11.2% |
| Equity | 10/15 | €816,164 | €642,503 | -€173,661 | -21.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €811,164 | €637,503 | -€173,661 | -21.4% |
| Amounts payable | 17/49 | €241,965 | €297,164 | +€55,198 | +22.8% |
| Amounts payable after more than one year | 17 | €188,889 | €172,222 | -€16,667 | -8.8% |
| Financial debts | 170/4 | €188,889 | €172,222 | -€16,667 | -8.8% |
| Amounts payable within one year | 42/48 | €53,076 | €124,941 | +€71,865 | +135% |
| Current portion of amounts payable after more than one year | 42 | €18,056 | €16,667 | -€1,389 | -7.7% |
| Trade debts | 44 | €447 | €217 | -€230 | -51.6% |
| Suppliers | 440/4 | €447 | €217 | -€230 | -51.6% |
| Taxes, remuneration and social security | 45 | €34,574 | €47,986 | +€13,412 | +38.8% |
| Taxes | 450/3 | €34,574 | €47,986 | +€13,412 | +38.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €60,073 | +€60,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,261 | €21,830 | -€1,431 | -6.2% |
| Other operating charges | 640/8 | €3,010 | €2,330 | -€680 | -22.6% |
| Gross operating margin | 9900 | €102,447 | €104,355 | +€1,907 | +1.9% |
| Operating profit (loss) | 9901 | €76,176 | €80,195 | +€4,019 | +5.3% |
| Financial income | 75/76B | €3,282 | €0 | -€3,282 | -100% |
| Recurring financial income | 75 | €3,282 | €0 | -€3,282 | -100% |
| Financial charges | 65/66B | €4,677 | €1,677 | -€2,999 | -64.1% |
| Recurring financial charges | 65 | €4,677 | €1,677 | -€2,999 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €74,781 | €78,517 | +€3,736 | +5.0% |
| Income taxes | 67/77 | €17,529 | €16,884 | -€645 | -3.7% |
| Profit (loss) for the period | 9904 | €57,252 | €61,633 | +€4,382 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,252 | €61,633 | +€4,382 | +7.7% |
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 14 October 2026 via checked.be.