Roann Consulting: 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.
Roann Consulting
Largest movements
- Cash -€58,301
down €58,301 (-43.8%), from €132,968 to €74,666
mainly Contributions, distributions and other (-€314,232) and Trade debts (-€2,745)
- Tangible fixed assets -€6,608
down €6,608 (-69.5%), from €9,504 to €2,897
- Deferred charges and accrued income -€4,706
down €4,706 (-49.9%), from €9,433 to €4,727
- Reserves -€152,189
down €152,189 (-44.4%), from €342,636 to €190,447
of which Distributable reserves: -€112,194
- Other debts +€80,045
up €80,045 (+57,097%), from €140 to €80,185
- Tax, wage and social debts +€6,847
up €6,847 (+38.8%), from €17,668 to €24,515
of which Taxes: +€6,847
- Gross operating margin +€40,679
up €40,679 (+23.4%), from €173,944 to €214,623
- Taxes +€10,240
up €10,240 (+26.0%), from €39,460 to €49,699
- Financial income -€2,507
down €2,507 (-34.6%), from €7,240 to €4,734
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 | €365,832 | €296,298 | -€69,534 | -19.0% |
| Fixed assets | 21/28 | €9,504 | €2,897 | -€6,608 | -69.5% |
| Tangible fixed assets | 22/27 | €9,504 | €2,897 | -€6,608 | -69.5% |
| Furniture and vehicles | 24 | €9,504 | €2,897 | -€6,608 | -69.5% |
| Current assets | 29/58 | €356,327 | €293,401 | -€62,926 | -17.7% |
| Amounts receivable within one year | 40/41 | €13,926 | €14,008 | +€81 | +0.6% |
| Trade receivables | 40 | €44 | €0 | -€44 | -100% |
| Other amounts receivable | 41 | €13,883 | €14,008 | +€125 | +0.9% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,968 | €74,666 | -€58,301 | -43.8% |
| Deferred charges and accrued income | 490/1 | €9,433 | €4,727 | -€4,706 | -49.9% |
| Total equity and liabilities | 10/49 | €365,832 | €296,298 | -€69,534 | -19.0% |
| Equity | 10/15 | €343,636 | €191,447 | -€152,189 | -44.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €342,636 | €190,447 | -€152,189 | -44.4% |
| Tax-exempt reserves | 132 | €158,404 | €118,409 | -€39,995 | -25.2% |
| Distributable reserves | 133 | €184,232 | €72,039 | -€112,194 | -60.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,196 | €104,851 | +€82,655 | +372% |
| Amounts payable within one year | 42/48 | €20,703 | €104,851 | +€84,147 | +406% |
| Trade debts | 44 | €2,895 | €151 | -€2,745 | -94.8% |
| Suppliers | 440/4 | €2,895 | €151 | -€2,745 | -94.8% |
| Taxes, remuneration and social security | 45 | €17,668 | €24,515 | +€6,847 | +38.8% |
| Taxes | 450/3 | €14,568 | €21,415 | +€6,847 | +47.0% |
| Remuneration and social security | 454/9 | €3,100 | €3,100 | = | 0.0% |
| Other amounts payable | 47/48 | €140 | €80,185 | +€80,045 | +57,097% |
| Accrued charges and deferred income | 492/3 | €1,492 | €0 | -€1,492 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,608 | €6,608 | = | 0.0% |
| Other operating charges | 640/8 | €1,025 | €914 | -€111 | -10.8% |
| Gross operating margin | 9900 | €173,944 | €214,623 | +€40,679 | +23.4% |
| Operating profit (loss) | 9901 | €166,312 | €207,102 | +€40,790 | +24.5% |
| Financial income | 75/76B | €7,240 | €4,734 | -€2,507 | -34.6% |
| Recurring financial income | 75 | €7,240 | €4,734 | -€2,507 | -34.6% |
| Financial charges | 65/66B | €69 | €93 | +€23 | +34.0% |
| Recurring financial charges | 65 | €69 | €93 | +€23 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €173,483 | €211,743 | +€38,260 | +22.1% |
| Income taxes | 67/77 | €39,460 | €49,699 | +€10,240 | +26.0% |
| Profit (loss) for the period | 9904 | €134,023 | €162,044 | +€28,020 | +20.9% |
| Transfer from tax-exempt reserves | 789 | - | €39,995 | +€39,995 | |
| Transfer to tax-exempt reserves | 689 | €58,940 | €0 | -€58,940 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €75,083 | €202,039 | +€126,955 | +169% |
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 23 October 2026 via checked.be.