RODU CONSULT: what changed
Two fiscal 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.
RODU CONSULT
Largest movements
- Receivables within one year -€6,329
down €6,329 (-99.6%), from €6,356 to €27
of which Trade receivables: -€6,356
- Deferred charges and accrued income -€2,414
down €2,414 (-28.7%), from €8,410 to €5,997
- Tangible fixed assets +€918
new in 2025: €918
- Cash +€521
up €521 (+16.3%), from €3,191 to €3,711
mainly Other debts (+€17,993) and Receivables within one year (+€6,329)
- Profit (loss) carried forward -€25,078
down €25,078 (-837.8%), from -€2,993 to -€28,072
- Other debts +€17,993
up €17,993 (+266.5%), from €6,753 to €24,746
- Trade debts -€565
down €565 (-12.3%), from €4,588 to €4,023
- Tax, wage and social debts +€346
up €346 (+6.2%), from €5,610 to €5,956
- Gross operating margin -€21,810
down €21,810, from €3,263 to -€18,547
- Financial charges +€3,155
up €3,155 (+100.1%), from €3,151 to €6,307
- Taxes -€2,670
down €2,670 (-100.0%), from €2,670 to €0
- Financial income +€762
up €762 (+28206.3%), from €3 to €764
- Depreciation +€312
new in 2025: €312
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.
Cash bridge derived
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 | €17,957 | €10,653 | -€7,303 | -40.7% |
| Fixed assets | 21/28 | - | €918 | +€918 | |
| Tangible fixed assets | 22/27 | - | €918 | +€918 | |
| Plant, machinery and equipment | 23 | - | €918 | +€918 | |
| Current assets | 29/58 | €17,957 | €9,735 | -€8,222 | -45.8% |
| Amounts receivable within one year | 40/41 | €6,356 | €27 | -€6,329 | -99.6% |
| Trade receivables | 40 | €6,356 | €0 | -€6,356 | -100.0% |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Cash at bank and in hand | 54/58 | €3,191 | €3,711 | +€521 | +16.3% |
| Deferred charges and accrued income | 490/1 | €8,410 | €5,997 | -€2,414 | -28.7% |
| Total equity and liabilities | 10/49 | €17,957 | €10,653 | -€7,303 | -40.7% |
| Equity | 10/15 | €1,007 | -€24,072 | -€25,078 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,993 | -€28,072 | -€25,078 | -837.8% |
| Amounts payable | 17/49 | €16,950 | €34,725 | +€17,775 | +104.9% |
| Amounts payable within one year | 42/48 | €16,950 | €34,725 | +€17,775 | +104.9% |
| Trade debts | 44 | €4,588 | €4,023 | -€565 | -12.3% |
| Suppliers | 440/4 | €4,588 | €4,023 | -€565 | -12.3% |
| Taxes, remuneration and social security | 45 | €5,610 | €5,956 | +€346 | +6.2% |
| Taxes | 450/3 | €5,610 | €5,956 | +€346 | +6.2% |
| Other amounts payable | 47/48 | €6,753 | €24,746 | +€17,993 | +266.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €312 | +€312 | |
| Other operating charges | 640/8 | €437 | €677 | +€239 | +54.7% |
| Gross operating margin | 9900 | €3,263 | -€18,547 | -€21,810 | |
| Operating profit (loss) | 9901 | €2,826 | -€19,536 | -€22,361 | |
| Financial income | 75/76B | €3 | €764 | +€762 | +28206.3% |
| Recurring financial income | 75 | €3 | €764 | +€762 | +28206.3% |
| Financial charges | 65/66B | €3,151 | €6,307 | +€3,155 | +100.1% |
| Recurring financial charges | 65 | €3,151 | €6,307 | +€3,155 | +100.1% |
| Profit (loss) for the period before taxes | 9903 | -€323 | -€25,078 | -€24,755 | -7659.3% |
| Income taxes | 67/77 | €2,670 | €0 | -€2,670 | -100.0% |
| Profit (loss) for the period | 9904 | -€2,993 | -€25,078 | -€22,085 | -737.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,993 | -€25,078 | -€22,085 | -737.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.