ROLAND BAILLY CONSULTING: what changed
ROLAND BAILLY CONSULTING
Largest movements
- Current investments +€20,974
up €20,974 (+231%), from €9,087 to €30,061
- Tangible fixed assets -€20,285
down €20,285 (-4.4%), from €462,105 to €441,820
of which Land and buildings: -€17,922
- Receivables within one year +€19,271
up €19,271 (+78.2%), from €24,656 to €43,927
of which Trade receivables: +€22,764
- Cash +€18,808
up €18,808 (+64.3%), from €29,266 to €48,074
mainly Net result for the year (+€59,385) and Depreciation (+€20,132)
- Profit (loss) carried forward +€59,385
up €59,385 (+59.0%), from €100,576 to €159,962
- Tax, wage and social debts -€14,427
down €14,427 (-61.3%), from €23,534 to €9,107
- Debts after one year -€13,773
down €13,773 (-3.9%), from €355,265 to €341,492
- Gross operating margin +€8,560
up €8,560 (+8.8%), from €97,405 to €105,965
- Financial charges +€5,559
up €5,559 (+57.7%), from €9,641 to €15,200
of which Financial charges: +€5,559
- Depreciation +€4,395
up €4,395 (+27.9%), from €15,737 to €20,132
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 | €525,486 | €563,895 | +€38,409 | +7.3% |
| Fixed assets | 21/28 | €462,105 | €441,820 | -€20,285 | -4.4% |
| Tangible fixed assets | 22/27 | €462,105 | €441,820 | -€20,285 | -4.4% |
| Land and buildings | 22 | €455,543 | €437,621 | -€17,922 | -3.9% |
| Plant, machinery and equipment | 23 | €3,660 | €2,118 | -€1,542 | -42.1% |
| Furniture and vehicles | 24 | €2,902 | €2,081 | -€821 | -28.3% |
| Current assets | 29/58 | €63,381 | €122,075 | +€58,694 | +92.6% |
| Amounts receivable within one year | 40/41 | €24,656 | €43,927 | +€19,271 | +78.2% |
| Trade receivables | 40 | €12,959 | €35,724 | +€22,764 | +176% |
| Other amounts receivable | 41 | €11,697 | €8,204 | -€3,493 | -29.9% |
| Current investments | 50/53 | €9,087 | €30,061 | +€20,974 | +231% |
| Cash at bank and in hand | 54/58 | €29,266 | €48,074 | +€18,808 | +64.3% |
| Deferred charges and accrued income | 490/1 | €372 | €13 | -€359 | -96.6% |
| Total equity and liabilities | 10/49 | €525,486 | €563,895 | +€38,409 | +7.3% |
| Equity | 10/15 | €132,033 | €191,418 | +€59,385 | +45.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,456 | €29,456 | = | 0.0% |
| Distributable reserves | 133 | €29,456 | €29,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,576 | €159,962 | +€59,385 | +59.0% |
| Amounts payable | 17/49 | €393,453 | €372,477 | -€20,976 | -5.3% |
| Amounts payable after more than one year | 17 | €355,265 | €341,492 | -€13,773 | -3.9% |
| Financial debts | 170/4 | €355,265 | €341,492 | -€13,773 | -3.9% |
| Amounts payable within one year | 42/48 | €38,188 | €30,985 | -€7,203 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €13,287 | €18,483 | +€5,196 | +39.1% |
| Trade debts | 44 | €540 | €2,963 | +€2,423 | +449% |
| Suppliers | 440/4 | €540 | €2,963 | +€2,423 | +449% |
| Taxes, remuneration and social security | 45 | €23,534 | €9,107 | -€14,427 | -61.3% |
| Taxes | 450/3 | €23,534 | €9,107 | -€14,427 | -61.3% |
| Other amounts payable | 47/48 | €827 | €432 | -€395 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,737 | €20,132 | +€4,395 | +27.9% |
| Other operating charges | 640/8 | €950 | €1,344 | +€394 | +41.4% |
| Gross operating margin | 9900 | €97,405 | €105,965 | +€8,560 | +8.8% |
| Operating profit (loss) | 9901 | €80,718 | €84,489 | +€3,771 | +4.7% |
| Financial income | 75/76B | €6,759 | €5,995 | -€763 | -11.3% |
| Recurring financial income | 75 | €6,753 | €5,995 | -€758 | -11.2% |
| Non-recurring financial income | 76B | €6 | - | -€6 | |
| Financial charges | 65/66B | €9,641 | €15,200 | +€5,559 | +57.7% |
| Recurring financial charges | 65 | €9,638 | €15,198 | +€5,559 | +57.7% |
| Non-recurring financial charges | 66B | €3 | €2 | -€1 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €77,835 | €75,284 | -€2,551 | -3.3% |
| Income taxes | 67/77 | €16,444 | €15,899 | -€546 | -3.3% |
| Profit (loss) for the period | 9904 | €61,391 | €59,385 | -€2,005 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,391 | €59,385 | -€2,005 | -3.3% |
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 4 November 2026 via checked.be.