ROAR 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.
ROAR CONSULTING
Largest movements
- Receivables after one year +€20,000
new in 2025: €20,000
- Tangible fixed assets -€11,816
down €11,816 (-22.7%), from €52,128 to €40,313
of which Furniture and vehicles: -€13,727
- Cash +€4,676
up €4,676 (+7.5%), from €62,412 to €67,088
mainly Net result for the year (+€23,817) and Depreciation (+€14,014)
- Receivables within one year +€1,307
new in 2025: €1,307
- Reserves +€23,817
up €23,817 (+57.0%), from €41,791 to €65,608
- Debts after one year -€14,199
down €14,199 (-48.9%), from €29,031 to €14,832
- Tax, wage and social debts +€8,240
up €8,240 (+40.4%), from €20,413 to €28,653
- Trade debts -€4,972
down €4,972 (-89.2%), from €5,575 to €603
- Gross operating margin -€24,007
down €24,007 (-33.5%), from €71,580 to €47,573
- Taxes -€4,912
down €4,912 (-38.2%), from €12,841 to €7,930
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 | €116,575 | €130,431 | +€13,856 | +11.9% |
| Fixed assets | 21/28 | €52,228 | €40,463 | -€11,766 | -22.5% |
| Tangible fixed assets | 22/27 | €52,128 | €40,313 | -€11,816 | -22.7% |
| Plant, machinery and equipment | 23 | - | €1,911 | +€1,911 | |
| Furniture and vehicles | 24 | €52,128 | €38,402 | -€13,727 | -26.3% |
| Financial fixed assets | 28 | €100 | €150 | +€50 | +50.0% |
| Current assets | 29/58 | €64,347 | €89,968 | +€25,621 | +39.8% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | - | €1,307 | +€1,307 | |
| Trade receivables | 40 | - | €1,307 | +€1,307 | |
| Cash at bank and in hand | 54/58 | €62,412 | €67,088 | +€4,676 | +7.5% |
| Deferred charges and accrued income | 490/1 | €1,934 | €1,573 | -€361 | -18.7% |
| Total equity and liabilities | 10/49 | €116,575 | €130,431 | +€13,856 | +11.9% |
| Equity | 10/15 | €44,791 | €68,608 | +€23,817 | +53.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,791 | €65,608 | +€23,817 | +57.0% |
| Distributable reserves | 133 | €41,791 | €65,608 | +€23,817 | +57.0% |
| Amounts payable | 17/49 | €71,784 | €61,823 | -€9,961 | -13.9% |
| Amounts payable after more than one year | 17 | €29,031 | €14,832 | -€14,199 | -48.9% |
| Financial debts | 170/4 | €29,031 | €14,832 | -€14,199 | -48.9% |
| Amounts payable within one year | 42/48 | €42,754 | €46,991 | +€4,237 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €13,593 | €14,199 | +€606 | +4.5% |
| Trade debts | 44 | €5,575 | €603 | -€4,972 | -89.2% |
| Suppliers | 440/4 | €5,575 | €603 | -€4,972 | -89.2% |
| Taxes, remuneration and social security | 45 | €20,413 | €28,653 | +€8,240 | +40.4% |
| Taxes | 450/3 | €20,413 | €28,653 | +€8,240 | +40.4% |
| Other amounts payable | 47/48 | €3,172 | €3,536 | +€364 | +11.5% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,683 | €14,014 | -€669 | -4.6% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €71,580 | €47,573 | -€24,007 | -33.5% |
| Operating profit (loss) | 9901 | €56,897 | €33,415 | -€23,482 | -41.3% |
| Financial income | 75/76B | €0 | €211 | +€211 | +526,875% |
| Recurring financial income | 75 | €0 | €211 | +€211 | +526,875% |
| Financial charges | 65/66B | €2,265 | €1,879 | -€386 | -17.1% |
| Recurring financial charges | 65 | €2,265 | €1,879 | -€386 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €54,632 | €31,747 | -€22,885 | -41.9% |
| Income taxes | 67/77 | €12,841 | €7,930 | -€4,912 | -38.2% |
| Profit (loss) for the period | 9904 | €41,791 | €23,817 | -€17,973 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,791 | €23,817 | -€17,973 | -43.0% |
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.