ROANN: 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
ROANN
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,276
2024 · €3,491-€215
Equity
€276,378
2024 · €273,102+€3,276
Cash
€18,637
2024 · €17,438+€1,198
Balance sheet total
€584,667
2024 · €603,016-€18,349
Largest movements
Assets
- Tangible fixed assets -€14,430
down €14,430 (-2.9%), from €492,856 to €478,425
of which Land and buildings: -€12,782
- Current investments -€7,797
down €7,797 (-9.1%), from €85,967 to €78,170
Equity and liabilities
- Debts after one year -€21,938
down €21,938 (-7.9%), from €277,844 to €255,906
Income statement
- Financial income -€3,670
down €3,670 (-47.3%), from €7,754 to €4,084
- Gross operating margin +€2,980
up €2,980 (+10.8%), from €27,484 to €30,463
- Financial charges -€413
down €413 (-3.3%), from €12,387 to €11,973
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
€3,491
Gross operating margin
+€2,980
Depreciation
-€168
Other operating charges
+€2
Financial income
-€3,670
Financial charges
+€413
Taxes
+€229
Result 2025
€3,276
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
+€13,933
Investment
+€7,797
Financing
-€20,531
Cash 2024
€17,438
From operations (derived)
+€13,933
Net result for the year
+€3,276
Depreciation
+€14,430
Receivables within one year
-€3,088
Deferred charges and accrued income
+€409
Trade debts
+€132
Tax, wage and social debts
+€647
Other debts
-€2,310
Accrued charges and deferred income
+€435
Investment (derived)
+€7,797
Current investments
+€7,797
Financing
-€20,531
Debts after one year
-€21,938
Current portion of long-term debt
+€1,407
Cash 2025
€18,637
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €603,016 | €584,667 | -€18,349 | -3.0% |
| Fixed assets | 21/28 | €492,856 | €478,425 | -€14,430 | -2.9% |
| Tangible fixed assets | 22/27 | €492,856 | €478,425 | -€14,430 | -2.9% |
| Land and buildings | 22 | €487,631 | €474,849 | -€12,782 | -2.6% |
| Plant, machinery and equipment | 23 | €2,823 | €1,783 | -€1,040 | -36.8% |
| Furniture and vehicles | 24 | €600 | €400 | -€200 | -33.3% |
| Other tangible fixed assets | 26 | €1,802 | €1,393 | -€408 | -22.7% |
| Current assets | 29/58 | €110,161 | €106,241 | -€3,919 | -3.6% |
| Amounts receivable within one year | 40/41 | €4,815 | €7,903 | +€3,088 | +64.1% |
| Trade receivables | 40 | €3,388 | €4,804 | +€1,416 | +41.8% |
| Other amounts receivable | 41 | €1,427 | €3,100 | +€1,673 | +117% |
| Current investments | 50/53 | €85,967 | €78,170 | -€7,797 | -9.1% |
| Cash at bank and in hand | 54/58 | €17,438 | €18,637 | +€1,198 | +6.9% |
| Deferred charges and accrued income | 490/1 | €1,941 | €1,532 | -€409 | -21.1% |
| Total equity and liabilities | 10/49 | €603,016 | €584,667 | -€18,349 | -3.0% |
| Equity | 10/15 | €273,102 | €276,378 | +€3,276 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €266,902 | €270,178 | +€3,276 | +1.2% |
| Distributable reserves | 133 | €266,902 | €270,178 | +€3,276 | +1.2% |
| Amounts payable | 17/49 | €329,914 | €308,289 | -€21,626 | -6.6% |
| Amounts payable after more than one year | 17 | €277,844 | €255,906 | -€21,938 | -7.9% |
| Financial debts | 170/4 | €277,844 | €255,906 | -€21,938 | -7.9% |
| Amounts payable within one year | 42/48 | €49,505 | €49,382 | -€123 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €11,877 | €13,284 | +€1,407 | +11.8% |
| Trade debts | 44 | €837 | €969 | +€132 | +15.8% |
| Suppliers | 440/4 | €837 | €969 | +€132 | +15.8% |
| Taxes, remuneration and social security | 45 | €964 | €1,611 | +€647 | +67.2% |
| Taxes | 450/3 | €964 | €1,611 | +€647 | +67.2% |
| Other amounts payable | 47/48 | €35,828 | €33,518 | -€2,310 | -6.4% |
| Accrued charges and deferred income | 492/3 | €2,565 | €3,000 | +€435 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,262 | €14,430 | +€168 | +1.2% |
| Other operating charges | 640/8 | €3,148 | €3,146 | -€2 | -0.1% |
| Gross operating margin | 9900 | €27,484 | €30,463 | +€2,980 | +10.8% |
| Operating profit (loss) | 9901 | €10,074 | €12,887 | +€2,813 | +27.9% |
| Financial income | 75/76B | €7,754 | €4,084 | -€3,670 | -47.3% |
| Recurring financial income | 75 | €7,754 | €4,084 | -€3,670 | -47.3% |
| Financial charges | 65/66B | €12,387 | €11,973 | -€413 | -3.3% |
| Recurring financial charges | 65 | €12,387 | €11,973 | -€413 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,442 | €4,998 | -€444 | -8.2% |
| Income taxes | 67/77 | €1,950 | €1,722 | -€229 | -11.7% |
| Profit (loss) for the period | 9904 | €3,491 | €3,276 | -€215 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,491 | €3,276 | -€215 | -6.2% |
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.