ROLAND BERGER: what changed
What changed
ROLAND BERGER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€933,732
2024 · €1.4m-€510,179
Equity
€4.1m
2024 · €3.8m+€333,732
Cash
-
not filed
Balance sheet total
€12.3m
2024 · €13.8m-€1.5m
Largest movements
Assets
- Stocks and contracts -€1.1m
down €1.1m (-41.0%), from €2.7m to €1.6m
- Receivables within one year -€705,099
down €705,099 (-6.5%), from €10.8m to €10.1m
of which Other amounts receivable: -€3.0m
- Tangible fixed assets +€266,249
up €266,249 (+83.6%), from €318,300 to €584,549
of which Other tangible fixed assets: +€182,088
Equity and liabilities
- Trade debts -€1.2m
down €1.2m (-18.0%), from €6.6m to €5.4m
- Other debts -€800,000
down €800,000 (-57.1%), from €1.4m to €600,000
- Profit (loss) carried forward +€333,732
up €333,732 (+9.0%), from €3.7m to €4.0m
- Accrued charges and deferred income +€244,278
up €244,278 (+138%), from €177,225 to €421,502
Income statement
- Turnover +€1.4m
up €1.4m (+6.7%), from €21.6m to €23.1m
- Staff costs -€779,356
down €779,356 (-10.2%), from €7.6m to €6.9m
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.
Result 2024
€1.4m
Turnover
+€1.4m
Other operating income
-€25,868
Services and other goods
+€43,156
Staff costs
+€779,356
Depreciation
-€21,639
Provisions
-€196,206
Other operating charges
-€22,313
Other operating items
-€2.5m
Financial income
-€90,944
Financial charges
-€81,075
Taxes
+€197,000
Result 2025
€933,732
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,821,970 | €12,349,801 | -€1.5m | -10.7% |
| Fixed assets | 21/28 | €318,300 | €604,749 | +€286,449 | +90.0% |
| Tangible fixed assets | 22/27 | €318,300 | €584,549 | +€266,249 | +83.6% |
| Plant, machinery and equipment | 23 | €53,218 | €68,331 | +€15,113 | +28.4% |
| Furniture and vehicles | 24 | €60,622 | €129,670 | +€69,048 | +114% |
| Other tangible fixed assets | 26 | €204,460 | €386,548 | +€182,088 | +89.1% |
| Financial fixed assets | 28 | - | €20,200 | +€20,200 | |
| Other financial fixed assets | 284/8 | - | €20,200 | +€20,200 | |
| Amounts receivable and cash guarantees | 285/8 | - | €20,200 | +€20,200 | |
| Current assets | 29/58 | €13,503,670 | €11,745,051 | -€1.8m | -13.0% |
| Stocks and contracts in progress | 3 | €2,657,139 | €1,566,551 | -€1.1m | -41.0% |
| Contracts in progress | 37 | €2,657,139 | €1,566,551 | -€1.1m | -41.0% |
| Amounts receivable within one year | 40/41 | €10,810,269 | €10,105,170 | -€705,099 | -6.5% |
| Trade receivables | 40 | €3,086,519 | €5,382,661 | +€2.3m | +74.4% |
| Other amounts receivable | 41 | €7,723,750 | €4,722,509 | -€3.0m | -38.9% |
| Deferred charges and accrued income | 490/1 | €36,262 | €73,331 | +€37,069 | +102% |
| Total equity and liabilities | 10/49 | €13,821,970 | €12,349,801 | -€1.5m | -10.7% |
| Equity | 10/15 | €3,769,895 | €4,103,627 | +€333,732 | +8.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,701,724 | €4,035,456 | +€333,732 | +9.0% |
| Provisions and deferred taxes | 16 | €54,372 | €26,762 | -€27,610 | -50.8% |
| Provisions for liabilities and charges | 160/5 | €54,372 | €26,762 | -€27,610 | -50.8% |
| Pensions and similar obligations | 160 | €24,372 | €26,762 | +€2,390 | +9.8% |
| Other liabilities and charges | 164/5 | €30,000 | €0 | -€30,000 | -100% |
| Amounts payable | 17/49 | €9,997,703 | €8,219,412 | -€1.8m | -17.8% |
| Amounts payable within one year | 42/48 | €9,820,479 | €7,797,910 | -€2.0m | -20.6% |
| Financial debts | 43 | €3,000 | €0 | -€3,000 | -100% |
| Credit institutions | 430/8 | €3,000 | €0 | -€3,000 | -100% |
| Trade debts | 44 | €6,554,254 | €5,374,715 | -€1.2m | -18.0% |
| Suppliers | 440/4 | €6,554,254 | €5,374,715 | -€1.2m | -18.0% |
| Advances received on contracts in progress | 46 | €40,000 | €0 | -€40,000 | -100% |
| Taxes, remuneration and social security | 45 | €1,823,225 | €1,823,194 | -€30 | 0.0% |
| Taxes | 450/3 | €127,488 | €327,410 | +€199,922 | +157% |
| Remuneration and social security | 454/9 | €1,695,737 | €1,495,785 | -€199,952 | -11.8% |
| Other amounts payable | 47/48 | €1,400,000 | €600,000 | -€800,000 | -57.1% |
| Accrued charges and deferred income | 492/3 | €177,225 | €421,502 | +€244,278 | +138% |
| Operating income | 70/76A | €23,425,942 | €22,306,372 | -€1.1m | -4.8% |
| Turnover | 70 | €21,633,655 | €23,073,515 | +€1.4m | +6.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,443,351 | -€1,090,589 | -€2.5m | |
| Other operating income | 74 | €348,448 | €322,580 | -€25,868 | -7.4% |
| Non-recurring operating income | 76A | €487 | €866 | +€379 | +77.7% |
| Operating charges | 60/66A | €21,562,453 | €20,978,042 | -€584,410 | -2.7% |
| Services and other goods | 61 | €13,986,155 | €13,942,999 | -€43,156 | -0.3% |
| Remuneration, social security and pensions | 62 | €7,641,820 | €6,862,464 | -€779,356 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,648 | €95,287 | +€21,639 | +29.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€223,817 | -€27,610 | +€196,206 | +87.7% |
| Other operating charges | 640/8 | €81,886 | €104,199 | +€22,313 | +27.2% |
| Non-recurring operating charges | 66A | €2,761 | €704 | -€2,057 | -74.5% |
| Operating profit (loss) | 9901 | €1,863,489 | €1,328,330 | -€535,159 | -28.7% |
| Financial income | 75/76B | €240,592 | €149,648 | -€90,944 | -37.8% |
| Recurring financial income | 75 | €240,592 | €149,648 | -€90,944 | -37.8% |
| Income from current assets | 751 | - | €0 | +€0 | |
| Other financial income | 752/9 | €240,592 | €149,648 | -€90,944 | -37.8% |
| Financial charges | 65/66B | €28,716 | €109,791 | +€81,075 | +282% |
| Recurring financial charges | 65 | €28,716 | €109,791 | +€81,075 | +282% |
| Other financial charges | 652/9 | €28,716 | €109,791 | +€81,075 | +282% |
| Profit (loss) for the period before taxes | 9903 | €2,075,365 | €1,368,187 | -€707,178 | -34.1% |
| Income taxes | 67/77 | €631,455 | €434,455 | -€197,000 | -31.2% |
| Taxes | 670/3 | €631,455 | €434,455 | -€197,000 | -31.2% |
| Profit (loss) for the period | 9904 | €1,443,911 | €933,732 | -€510,179 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,443,911 | €933,732 | -€510,179 | -35.3% |
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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 5 November 2026 via checked.be.