ROCK BOTTOM CONSULTING: what changed
ROCK BOTTOM CONSULTING
Largest movements
- Receivables within one year +€9,616
up €9,616 (+111%), from €8,693 to €18,309
of which Other amounts receivable: +€6,231
- Tangible fixed assets -€2,700
down €2,700 (-13.7%), from €19,737 to €17,037
of which Land and buildings: -€2,113
- Other debts +€6,803
new in 2025: €6,803
- Profit (loss) carried forward +€1,036
up €1,036 (+13.2%), from €7,831 to €8,867
- Trade debts -€903
down €903 (-66.9%), from €1,349 to €446
- Gross operating margin +€2,168
up €2,168 (+44.9%), from €4,832 to €7,000
- Other operating charges +€1,535
up €1,535 (+90.8%), from €1,691 to €3,226
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 | €29,631 | €36,567 | +€6,936 | +23.4% |
| Fixed assets | 21/28 | €19,737 | €17,037 | -€2,700 | -13.7% |
| Tangible fixed assets | 22/27 | €19,737 | €17,037 | -€2,700 | -13.7% |
| Land and buildings | 22 | €14,878 | €12,765 | -€2,113 | -14.2% |
| Plant, machinery and equipment | 23 | €4,859 | €4,272 | -€587 | -12.1% |
| Current assets | 29/58 | €9,894 | €19,530 | +€9,636 | +97.4% |
| Amounts receivable within one year | 40/41 | €8,693 | €18,309 | +€9,616 | +111% |
| Trade receivables | 40 | €1,410 | €4,795 | +€3,385 | +240% |
| Other amounts receivable | 41 | €7,283 | €13,514 | +€6,231 | +85.6% |
| Cash at bank and in hand | 54/58 | €1,201 | €1,221 | +€20 | +1.7% |
| Total equity and liabilities | 10/49 | €29,631 | €36,567 | +€6,936 | +23.4% |
| Equity | 10/15 | €28,282 | €29,318 | +€1,036 | +3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,831 | €8,867 | +€1,036 | +13.2% |
| Amounts payable | 17/49 | €1,349 | €7,249 | +€5,900 | +437% |
| Amounts payable within one year | 42/48 | €1,349 | €7,249 | +€5,900 | +437% |
| Trade debts | 44 | €1,349 | €446 | -€903 | -66.9% |
| Suppliers | 440/4 | €1,349 | €446 | -€903 | -66.9% |
| Other amounts payable | 47/48 | - | €6,803 | +€6,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,702 | €2,700 | -€2 | -0.1% |
| Other operating charges | 640/8 | €1,691 | €3,226 | +€1,535 | +90.8% |
| Gross operating margin | 9900 | €4,832 | €7,000 | +€2,168 | +44.9% |
| Operating profit (loss) | 9901 | €439 | €1,074 | +€635 | +145% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €401 | €1,036 | +€635 | +158% |
| Profit (loss) for the period | 9904 | €401 | €1,036 | +€635 | +158% |
| Profit (loss) for the period to be appropriated | 9905 | €401 | €1,036 | +€635 | +158% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.