RODIM-CONSULT: 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.
RODIM-CONSULT
Largest movements
- Tangible fixed assets -€3,330
down €3,330 (-53.2%), from €6,263 to €2,932
of which Furniture and vehicles: -€2,034
- Cash -€1,927
down €1,927 (-17.1%), from €11,287 to €9,360
mainly Trade debts (-€13,880) and Debts after one year (-€7,653)
- Receivables within one year -€1,111
down €1,111 (-10.3%), from €10,790 to €9,679
of which Other amounts receivable: -€2,233
- Trade debts -€13,880
down €13,880 (-72.1%), from €19,242 to €5,362
- Other debts +€8,266
new in 2025: €8,266
- Debts after one year -€7,653
down €7,653 (-31.4%), from €24,348 to €16,695
- Profit (loss) carried forward +€6,329
up €6,329 (+17.0%), from -€37,291 to -€30,961
- Accrued charges and deferred income +€560
new in 2025: €560
- Gross operating margin +€18,826
up €18,826, from -€7,158 to €11,668
- Financial income -€1,454
no longer reported in 2025 (was €1,454)
of which Financial income: -€1,454
- Financial charges -€619
down €619 (-28.4%), from €2,178 to €1,560
- Other operating charges +€386
up €386 (+623%), from €62 to €448
- Depreciation -€156
down €156 (-4.5%), from €3,486 to €3,330
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 | €30,574 | €24,206 | -€6,368 | -20.8% |
| Fixed assets | 21/28 | €6,263 | €2,932 | -€3,330 | -53.2% |
| Tangible fixed assets | 22/27 | €6,263 | €2,932 | -€3,330 | -53.2% |
| Land and buildings | 22 | €272 | €52 | -€219 | -80.7% |
| Plant, machinery and equipment | 23 | €2,482 | €1,405 | -€1,077 | -43.4% |
| Furniture and vehicles | 24 | €3,509 | €1,475 | -€2,034 | -58.0% |
| Current assets | 29/58 | €24,312 | €21,274 | -€3,038 | -12.5% |
| Amounts receivable after more than one year | 29 | €2,235 | €2,235 | = | 0.0% |
| Trade receivables | 290 | €2,235 | €2,235 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,790 | €9,679 | -€1,111 | -10.3% |
| Trade receivables | 40 | €7,149 | €8,271 | +€1,122 | +15.7% |
| Other amounts receivable | 41 | €3,641 | €1,408 | -€2,233 | -61.3% |
| Cash at bank and in hand | 54/58 | €11,287 | €9,360 | -€1,927 | -17.1% |
| Total equity and liabilities | 10/49 | €30,574 | €24,206 | -€6,368 | -20.8% |
| Equity | 10/15 | -€21,891 | -€15,561 | +€6,329 | +28.9% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,291 | -€30,961 | +€6,329 | +17.0% |
| Amounts payable | 17/49 | €52,465 | €39,767 | -€12,698 | -24.2% |
| Amounts payable after more than one year | 17 | €24,348 | €16,695 | -€7,653 | -31.4% |
| Financial debts | 170/4 | €24,348 | €16,695 | -€7,653 | -31.4% |
| Amounts payable within one year | 42/48 | €28,117 | €22,513 | -€5,604 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €8,875 | €8,884 | +€9 | +0.1% |
| Trade debts | 44 | €19,242 | €5,362 | -€13,880 | -72.1% |
| Suppliers | 440/4 | €19,242 | €5,362 | -€13,880 | -72.1% |
| Other amounts payable | 47/48 | - | €8,266 | +€8,266 | |
| Accrued charges and deferred income | 492/3 | - | €560 | +€560 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,486 | €3,330 | -€156 | -4.5% |
| Other operating charges | 640/8 | €62 | €448 | +€386 | +623% |
| Gross operating margin | 9900 | -€7,158 | €11,668 | +€18,826 | |
| Operating profit (loss) | 9901 | -€10,706 | €7,889 | +€18,595 | |
| Financial income | 75/76B | €1,454 | - | -€1,454 | |
| Recurring financial income | 75 | €1,454 | - | -€1,454 | |
| Non-recurring financial income | 76B | €1,454 | - | -€1,454 | |
| Financial charges | 65/66B | €2,178 | €1,560 | -€619 | -28.4% |
| Recurring financial charges | 65 | €2,178 | €1,560 | -€619 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,430 | €6,329 | +€17,759 | |
| Profit (loss) for the period | 9904 | -€11,430 | €6,329 | +€17,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,430 | €6,329 | +€17,759 |
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 22 October 2026 via checked.be.