ROGER CROUGHS 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.
ROGER CROUGHS CONSULT
Largest movements
- Cash +€10,161
up €10,161 (+2,768%), from €367 to €10,529
mainly Receivables within one year (+€10,089) and Net result for the year (+€358)
- Receivables within one year -€10,089
down €10,089 (-40.8%), from €24,752 to €14,662
of which Trade receivables: -€10,462
- Tax, wage and social debts -€423
down €423 (-63.3%), from €669 to €245
- Reserves +€358
up €358 (+4.3%), from €8,360 to €8,719
- Gross operating margin +€9,786
up €9,786 (+6,840%), from €143 to €9,929
- Purchases and services -€2,457
down €2,457 (-22.8%), from €10,779 to €8,322
- Turnover -€671
down €671 (-6.1%), from €10,922 to €10,251
- Taxes -€669
down €669, from €0 to -€669
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 | €25,738 | €25,811 | +€72 | +0.3% |
| Fixed assets | 21/28 | €620 | €620 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €25,119 | €25,191 | +€72 | +0.3% |
| Amounts receivable within one year | 40/41 | €24,752 | €14,662 | -€10,089 | -40.8% |
| Trade receivables | 40 | €22,144 | €11,682 | -€10,462 | -47.2% |
| Other amounts receivable | 41 | €2,608 | €2,981 | +€373 | +14.3% |
| Cash at bank and in hand | 54/58 | €367 | €10,529 | +€10,161 | +2,768% |
| Total equity and liabilities | 10/49 | €25,738 | €25,811 | +€72 | +0.3% |
| Equity | 10/15 | €23,560 | €23,919 | +€358 | +1.5% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €8,360 | €8,719 | +€358 | +4.3% |
| Distributable reserves | 133 | €8,360 | €8,719 | +€358 | +4.3% |
| Amounts payable | 17/49 | €2,178 | €1,892 | -€286 | -13.1% |
| Amounts payable within one year | 42/48 | €2,178 | €1,892 | -€286 | -13.1% |
| Trade debts | 44 | €1,509 | €1,647 | +€138 | +9.1% |
| Suppliers | 440/4 | €1,509 | €1,647 | +€138 | +9.1% |
| Taxes, remuneration and social security | 45 | €669 | €245 | -€423 | -63.3% |
| Taxes | 450/3 | €669 | €245 | -€423 | -63.3% |
| Turnover | 70 | €10,922 | €10,251 | -€671 | -6.1% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,779 | €8,322 | -€2,457 | -22.8% |
| Other operating charges | 640/8 | €1,145 | €1,037 | -€108 | -9.4% |
| Non-recurring operating charges | 66A | - | €9,291 | +€9,291 | |
| Gross operating margin | 9900 | €143 | €9,929 | +€9,786 | +6,840% |
| Operating profit (loss) | 9901 | -€1,002 | -€398 | +€603 | +60.2% |
| Financial income | 75/76B | €190 | €196 | +€5 | +2.7% |
| Recurring financial income | 75 | €190 | €196 | +€5 | +2.7% |
| Financial charges | 65/66B | €106 | €108 | +€2 | +1.7% |
| Recurring financial charges | 65 | €106 | €108 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€917 | -€311 | +€607 | +66.1% |
| Income taxes | 67/77 | €0 | -€669 | -€669 | |
| Profit (loss) for the period | 9904 | -€917 | €358 | +€1,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€917 | €358 | +€1,275 |
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.