ROBERT TORCK MANAGEMENT CONSULTING: what changed
ROBERT TORCK MANAGEMENT CONSULTING
Largest movements
- Cash +€162,036
up €162,036 (+51.6%), from €314,093 to €476,129
mainly Net result for the year (+€144,530) and Depreciation (+€28,247)
- Receivables within one year -€24,054
down €24,054 (-42.4%), from €56,757 to €32,703
of which Other amounts receivable: -€23,844
- Receivables after one year +€12,000
new in 2025: €12,000
- Tangible fixed assets -€9,658
down €9,658 (-9.9%), from €97,751 to €88,093
of which Furniture and vehicles: -€22,830
- Reserves +€144,530
up €144,530 (+33.6%), from €429,985 to €574,515
of which Distributable reserves: +€144,530
- Gross operating margin +€47,824
up €47,824 (+25.1%), from €190,384 to €238,207
- Taxes +€14,296
up €14,296 (+28.5%), from €50,151 to €64,447
- Depreciation +€3,392
up €3,392 (+13.6%), from €24,855 to €28,247
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,107 | €614,150 | +€142,043 | +30.1% |
| Fixed assets | 21/28 | €97,751 | €88,093 | -€9,658 | -9.9% |
| Tangible fixed assets | 22/27 | €97,751 | €88,093 | -€9,658 | -9.9% |
| Furniture and vehicles | 24 | €86,364 | €63,535 | -€22,830 | -26.4% |
| Other tangible fixed assets | 26 | €11,387 | €24,558 | +€13,171 | +116% |
| Current assets | 29/58 | €374,355 | €526,057 | +€151,702 | +40.5% |
| Amounts receivable after more than one year | 29 | - | €12,000 | +€12,000 | |
| Other amounts receivable | 291 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €56,757 | €32,703 | -€24,054 | -42.4% |
| Trade receivables | 40 | €32,250 | €32,040 | -€210 | -0.7% |
| Other amounts receivable | 41 | €24,507 | €663 | -€23,844 | -97.3% |
| Cash at bank and in hand | 54/58 | €314,093 | €476,129 | +€162,036 | +51.6% |
| Deferred charges and accrued income | 490/1 | €3,506 | €5,225 | +€1,720 | +49.1% |
| Total equity and liabilities | 10/49 | €472,107 | €614,150 | +€142,043 | +30.1% |
| Equity | 10/15 | €436,185 | €580,715 | +€144,530 | +33.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €429,985 | €574,515 | +€144,530 | +33.6% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Distributable reserves | 133 | €428,485 | €573,015 | +€144,530 | +33.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €35,922 | €33,435 | -€2,487 | -6.9% |
| Amounts payable within one year | 42/48 | €35,922 | €33,435 | -€2,487 | -6.9% |
| Trade debts | 44 | €9,475 | €7,969 | -€1,506 | -15.9% |
| Suppliers | 440/4 | €9,475 | €7,969 | -€1,506 | -15.9% |
| Taxes, remuneration and social security | 45 | €26,447 | €25,466 | -€981 | -3.7% |
| Taxes | 450/3 | €26,447 | €25,466 | -€981 | -3.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,855 | €28,247 | +€3,392 | +13.6% |
| Other operating charges | 640/8 | €2,526 | €2,017 | -€509 | -20.1% |
| Gross operating margin | 9900 | €190,384 | €238,207 | +€47,824 | +25.1% |
| Operating profit (loss) | 9901 | €163,003 | €207,943 | +€44,941 | +27.6% |
| Financial income | 75/76B | €1,072 | €1,920 | +€847 | +79.0% |
| Recurring financial income | 75 | €1,072 | €1,920 | +€847 | +79.0% |
| Financial charges | 65/66B | €733 | €885 | +€152 | +20.8% |
| Recurring financial charges | 65 | €733 | €885 | +€152 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €163,342 | €208,978 | +€45,636 | +27.9% |
| Income taxes | 67/77 | €50,151 | €64,447 | +€14,296 | +28.5% |
| Profit (loss) for the period | 9904 | €113,191 | €144,530 | +€31,339 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €113,191 | €144,530 | +€31,339 | +27.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.