Roja 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.
Roja Consulting
Largest movements
- Receivables within one year +€26,347
up €26,347 (+258%), from €10,201 to €36,548
of which Trade receivables: +€25,808
- Cash +€19,793
up €19,793 (+3.9%), from €502,040 to €521,833
mainly Net result for the year (+€104,437) and Depreciation (+€13,172)
- Tangible fixed assets -€10,642
down €10,642 (-23.4%), from €45,546 to €34,904
of which Furniture and vehicles: -€11,040
- Reserves +€48,819
up €48,819 (+9.9%), from €494,643 to €543,461
- Other debts -€11,567
down €11,567 (-53.4%), from €21,680 to €10,113
- Gross operating margin +€19,098
up €19,098 (+13.0%), from €146,755 to €165,853
- Taxes +€6,189
up €6,189 (+14.3%), from €43,206 to €49,394
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 | €558,149 | €594,577 | +€36,428 | +6.5% |
| Fixed assets | 21/28 | €45,546 | €34,904 | -€10,642 | -23.4% |
| Tangible fixed assets | 22/27 | €45,546 | €34,904 | -€10,642 | -23.4% |
| Plant, machinery and equipment | 23 | €1,853 | €3,274 | +€1,422 | +76.7% |
| Furniture and vehicles | 24 | €35,479 | €24,439 | -€11,040 | -31.1% |
| Other tangible fixed assets | 26 | €8,214 | €7,190 | -€1,024 | -12.5% |
| Current assets | 29/58 | €512,603 | €559,673 | +€47,070 | +9.2% |
| Amounts receivable within one year | 40/41 | €10,201 | €36,548 | +€26,347 | +258% |
| Trade receivables | 40 | €10,201 | €36,010 | +€25,808 | +253% |
| Other amounts receivable | 41 | - | €538 | +€538 | |
| Cash at bank and in hand | 54/58 | €502,040 | €521,833 | +€19,793 | +3.9% |
| Deferred charges and accrued income | 490/1 | €362 | €1,292 | +€930 | +257% |
| Total equity and liabilities | 10/49 | €558,149 | €594,577 | +€36,428 | +6.5% |
| Equity | 10/15 | €513,193 | €562,011 | +€48,819 | +9.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €494,643 | €543,461 | +€48,819 | +9.9% |
| Distributable reserves | 133 | €494,643 | €543,461 | +€48,819 | +9.9% |
| Amounts payable | 17/49 | €44,956 | €32,565 | -€12,391 | -27.6% |
| Amounts payable within one year | 42/48 | €42,890 | €32,498 | -€10,392 | -24.2% |
| Trade debts | 44 | €907 | €2,295 | +€1,388 | +153% |
| Suppliers | 440/4 | €907 | €2,295 | +€1,388 | +153% |
| Taxes, remuneration and social security | 45 | €20,303 | €20,090 | -€213 | -1.0% |
| Taxes | 450/3 | €20,303 | €20,090 | -€213 | -1.0% |
| Other amounts payable | 47/48 | €21,680 | €10,113 | -€11,567 | -53.4% |
| Accrued charges and deferred income | 492/3 | €2,066 | €67 | -€1,999 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,280 | €13,172 | -€109 | -0.8% |
| Other operating charges | 640/8 | €1,242 | €1,430 | +€188 | +15.1% |
| Gross operating margin | 9900 | €146,755 | €165,853 | +€19,098 | +13.0% |
| Operating profit (loss) | 9901 | €132,232 | €151,251 | +€19,019 | +14.4% |
| Financial income | 75/76B | €2,210 | €2,669 | +€459 | +20.8% |
| Recurring financial income | 75 | €2,210 | €2,669 | +€459 | +20.8% |
| Financial charges | 65/66B | €83 | €89 | +€6 | +7.8% |
| Recurring financial charges | 65 | €83 | €89 | +€6 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €134,360 | €153,832 | +€19,472 | +14.5% |
| Income taxes | 67/77 | €43,206 | €49,394 | +€6,189 | +14.3% |
| Profit (loss) for the period | 9904 | €91,154 | €104,437 | +€13,283 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,154 | €104,437 | +€13,283 | +14.6% |
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 26 October 2026 via checked.be.