Roets Consulting: 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.
Roets Consulting
Largest movements
- Tangible fixed assets -€10,923
down €10,923 (-21.2%), from €51,573 to €40,650
of which Furniture and vehicles: -€10,717
- Cash +€6,039
up €6,039 (+67.1%), from €8,994 to €15,033
mainly Depreciation (+€10,923) and Net result for the year (+€6,246)
- Receivables within one year -€5,316
down €5,316 (-53.8%), from €9,879 to €4,563
of which Trade receivables: -€6,897
- Tax, wage and social debts -€15,710
down €15,710 (-88.0%), from €17,856 to €2,147
- Reserves +€6,246
up €6,246 (+12.8%), from €48,690 to €54,936
- Gross operating margin -€11,213
down €11,213 (-36.0%), from €31,176 to €19,963
- Depreciation +€9,665
up €9,665 (+769%), from €1,257 to €10,923
- Taxes -€3,871
down €3,871 (-64.3%), from €6,018 to €2,147
- Other operating charges +€415
up €415 (+295%), from €141 to €555
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 | €71,874 | €61,818 | -€10,056 | -14.0% |
| Fixed assets | 21/28 | €51,573 | €40,650 | -€10,923 | -21.2% |
| Tangible fixed assets | 22/27 | €51,573 | €40,650 | -€10,923 | -21.2% |
| Plant, machinery and equipment | 23 | €596 | €391 | -€206 | -34.5% |
| Furniture and vehicles | 24 | €50,977 | €40,260 | -€10,717 | -21.0% |
| Current assets | 29/58 | €20,301 | €21,168 | +€866 | +4.3% |
| Amounts receivable within one year | 40/41 | €9,879 | €4,563 | -€5,316 | -53.8% |
| Trade receivables | 40 | €6,897 | €0 | -€6,897 | -100% |
| Other amounts receivable | 41 | €2,982 | €4,563 | +€1,581 | +53.0% |
| Cash at bank and in hand | 54/58 | €8,994 | €15,033 | +€6,039 | +67.1% |
| Deferred charges and accrued income | 490/1 | €1,427 | €1,571 | +€144 | +10.1% |
| Total equity and liabilities | 10/49 | €71,874 | €61,818 | -€10,056 | -14.0% |
| Equity | 10/15 | €51,690 | €57,936 | +€6,246 | +12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,690 | €54,936 | +€6,246 | +12.8% |
| Distributable reserves | 133 | €48,690 | €54,936 | +€6,246 | +12.8% |
| Amounts payable | 17/49 | €20,184 | €3,882 | -€16,302 | -80.8% |
| Amounts payable within one year | 42/48 | €20,183 | €3,864 | -€16,319 | -80.9% |
| Trade debts | 44 | €2,326 | €1,717 | -€609 | -26.2% |
| Suppliers | 440/4 | €2,326 | €1,717 | -€609 | -26.2% |
| Taxes, remuneration and social security | 45 | €17,856 | €2,147 | -€15,710 | -88.0% |
| Taxes | 450/3 | €17,856 | €2,147 | -€15,710 | -88.0% |
| Accrued charges and deferred income | 492/3 | €2 | €18 | +€16 | +890% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €10,923 | +€9,665 | +769% |
| Other operating charges | 640/8 | €141 | €555 | +€415 | +295% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €31,176 | €19,963 | -€11,213 | -36.0% |
| Operating profit (loss) | 9901 | €29,778 | €8,485 | -€21,293 | -71.5% |
| Financial income | 75/76B | €0 | €4 | +€4 | +1,058% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1,058% |
| Financial charges | 65/66B | €77 | €96 | +€20 | +25.5% |
| Recurring financial charges | 65 | €77 | €96 | +€20 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €29,702 | €8,393 | -€21,309 | -71.7% |
| Income taxes | 67/77 | €6,018 | €2,147 | -€3,871 | -64.3% |
| Profit (loss) for the period | 9904 | €23,684 | €6,246 | -€17,438 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,684 | €6,246 | -€17,438 | -73.6% |
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 15 October 2026 via checked.be.