Roelants Consulting: what changed
Roelants Consulting
Largest movements
- Current investments +€12,526
up €12,526 (+24.4%), from €51,287 to €63,812
- Cash +€7,182
up €7,182 (+20.8%), from €34,599 to €41,781
mainly Net result for the year (+€34,947) and Depreciation (+€5,591)
- Tangible fixed assets -€5,591
down €5,591 (-26.9%), from €20,802 to €15,212
of which Plant, machinery and equipment: -€4,773
- Receivables within one year +€4,179
up €4,179 (+10.3%), from €40,643 to €44,822
of which Other amounts receivable: +€5,504
- Reserves +€16,329
up €16,329 (+12.7%), from €128,665 to €144,993
of which Distributable reserves: +€16,329
- Gross operating margin -€5,533
down €5,533 (-9.0%), from €61,533 to €55,999
- Taxes -€1,907
down €1,907 (-11.3%), from €16,939 to €15,032
- Other operating charges +€1,290
up €1,290 (+1,093%), from €118 to €1,408
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 | €147,378 | €166,226 | +€18,848 | +12.8% |
| Fixed assets | 21/28 | €20,802 | €15,212 | -€5,591 | -26.9% |
| Tangible fixed assets | 22/27 | €20,802 | €15,212 | -€5,591 | -26.9% |
| Plant, machinery and equipment | 23 | €19,772 | €15,000 | -€4,773 | -24.1% |
| Furniture and vehicles | 24 | €1,030 | €212 | -€818 | -79.4% |
| Current assets | 29/58 | €126,576 | €151,014 | +€24,439 | +19.3% |
| Amounts receivable within one year | 40/41 | €40,643 | €44,822 | +€4,179 | +10.3% |
| Trade receivables | 40 | €37,284 | €35,959 | -€1,325 | -3.6% |
| Other amounts receivable | 41 | €3,359 | €8,863 | +€5,504 | +164% |
| Current investments | 50/53 | €51,287 | €63,812 | +€12,526 | +24.4% |
| Cash at bank and in hand | 54/58 | €34,599 | €41,781 | +€7,182 | +20.8% |
| Deferred charges and accrued income | 490/1 | €47 | €600 | +€553 | +1,172% |
| Total equity and liabilities | 10/49 | €147,378 | €166,226 | +€18,848 | +12.8% |
| Equity | 10/15 | €128,665 | €144,993 | +€16,329 | +12.7% |
| Reserves | 13 | €128,665 | €144,993 | +€16,329 | +12.7% |
| Tax-exempt reserves | 132 | €10,326 | €10,326 | = | 0.0% |
| Distributable reserves | 133 | €118,339 | €134,667 | +€16,329 | +13.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,714 | €21,233 | +€2,519 | +13.5% |
| Amounts payable within one year | 42/48 | €18,714 | €21,233 | +€2,519 | +13.5% |
| Trade debts | 44 | €576 | €1,577 | +€1,001 | +174% |
| Suppliers | 440/4 | €576 | €1,577 | +€1,001 | +174% |
| Taxes, remuneration and social security | 45 | €17,304 | €18,823 | +€1,519 | +8.8% |
| Taxes | 450/3 | €13,984 | €15,379 | +€1,395 | +10.0% |
| Remuneration and social security | 454/9 | €3,320 | €3,444 | +€124 | +3.7% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,591 | €5,591 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €1,408 | +€1,290 | +1,093% |
| Gross operating margin | 9900 | €61,533 | €55,999 | -€5,533 | -9.0% |
| Operating profit (loss) | 9901 | €55,824 | €49,001 | -€6,823 | -12.2% |
| Financial income | 75/76B | €772 | €1,260 | +€489 | +63.3% |
| Recurring financial income | 75 | €772 | €1,260 | +€489 | +63.3% |
| Financial charges | 65/66B | €226 | €282 | +€56 | +24.5% |
| Recurring financial charges | 65 | €226 | €282 | +€56 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €56,369 | €49,979 | -€6,390 | -11.3% |
| Income taxes | 67/77 | €16,939 | €15,032 | -€1,907 | -11.3% |
| Profit (loss) for the period | 9904 | €39,430 | €34,947 | -€4,483 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,430 | €34,947 | -€4,483 | -11.4% |
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 7 November 2026 via checked.be.