ROEDOLF ADVISORY SERVICES: 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.
ROEDOLF ADVISORY SERVICES
Largest movements
- Cash +€85,645
up €85,645 (+222%), from €38,497 to €124,142
mainly Net result for the year (+€153,738) and Other debts (+€99,532)
- Current investments -€80,107
no longer reported in 2025 (was €80,107)
- Receivables within one year -€44,740
down €44,740 (-82.7%), from €54,112 to €9,373
of which Trade receivables: -€46,776
- Tangible fixed assets +€13,578
up €13,578 (+18.0%), from €75,505 to €89,083
of which Other tangible fixed assets: +€29,019
- Profit (loss) carried forward -€125,272
down €125,272 (-97.1%), from €129,010 to €3,738
- Other debts +€99,532
up €99,532 (+144%), from €69,146 to €168,678
- Gross operating margin +€34,409
up €34,409 (+18.7%), from €184,348 to €218,757
- Taxes +€7,092
up €7,092 (+19.1%), from €37,140 to €44,232
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 | €249,567 | €223,083 | -€26,484 | -10.6% |
| Fixed assets | 21/28 | €75,505 | €89,083 | +€13,578 | +18.0% |
| Tangible fixed assets | 22/27 | €75,505 | €89,083 | +€13,578 | +18.0% |
| Furniture and vehicles | 24 | €75,505 | €60,065 | -€15,441 | -20.4% |
| Other tangible fixed assets | 26 | - | €29,019 | +€29,019 | |
| Current assets | 29/58 | €174,061 | €133,999 | -€40,062 | -23.0% |
| Amounts receivable within one year | 40/41 | €54,112 | €9,373 | -€44,740 | -82.7% |
| Trade receivables | 40 | €52,736 | €5,960 | -€46,776 | -88.7% |
| Other amounts receivable | 41 | €1,376 | €3,413 | +€2,036 | +148% |
| Current investments | 50/53 | €80,107 | - | -€80,107 | |
| Cash at bank and in hand | 54/58 | €38,497 | €124,142 | +€85,645 | +222% |
| Deferred charges and accrued income | 490/1 | €1,345 | €485 | -€860 | -64.0% |
| Total equity and liabilities | 10/49 | €249,567 | €223,083 | -€26,484 | -10.6% |
| Equity | 10/15 | €131,010 | €5,738 | -€125,272 | -95.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,010 | €3,738 | -€125,272 | -97.1% |
| Amounts payable | 17/49 | €118,557 | €217,344 | +€98,788 | +83.3% |
| Amounts payable within one year | 42/48 | €118,557 | €217,344 | +€98,788 | +83.3% |
| Trade debts | 44 | €3,367 | €1,437 | -€1,930 | -57.3% |
| Suppliers | 440/4 | €3,367 | €1,437 | -€1,930 | -57.3% |
| Taxes, remuneration and social security | 45 | €46,043 | €47,229 | +€1,186 | +2.6% |
| Taxes | 450/3 | €46,043 | €47,229 | +€1,186 | +2.6% |
| Other amounts payable | 47/48 | €69,146 | €168,678 | +€99,532 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,980 | €20,077 | +€2,098 | +11.7% |
| Other operating charges | 640/8 | €765 | €1,368 | +€604 | +78.9% |
| Gross operating margin | 9900 | €184,348 | €218,757 | +€34,409 | +18.7% |
| Operating profit (loss) | 9901 | €165,604 | €197,312 | +€31,708 | +19.1% |
| Financial income | 75/76B | €1,620 | €947 | -€673 | -41.5% |
| Recurring financial income | 75 | €1,620 | €947 | -€673 | -41.5% |
| Financial charges | 65/66B | €47 | €289 | +€242 | +512% |
| Recurring financial charges | 65 | €47 | €289 | +€242 | +512% |
| Profit (loss) for the period before taxes | 9903 | €167,176 | €197,970 | +€30,794 | +18.4% |
| Income taxes | 67/77 | €37,140 | €44,232 | +€7,092 | +19.1% |
| Profit (loss) for the period | 9904 | €130,037 | €153,738 | +€23,702 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €130,037 | €153,738 | +€23,702 | +18.2% |
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 13 October 2026 via checked.be.