ROLOUMA 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.
ROLOUMA CONSULT
Largest movements
- Receivables after one year -€85,108
no longer reported in 2025 (was €85,108)
of which Trade receivables: -€80,543
- Receivables within one year +€55,385
new in 2025: €55,385
of which Trade receivables: +€49,312
- Tangible fixed assets -€12,362
down €12,362 (-87.3%), from €14,159 to €1,798
of which Plant, machinery and equipment: -€10,794
- Debts after one year -€106,928
down €106,928 (-23.8%), from €448,363 to €341,435
- Profit (loss) carried forward +€54,994
up €54,994 (+33.2%), from €165,422 to €220,416
- Other debts +€22,336
up €22,336 (+7.4%), from €300,705 to €323,040
- Gross operating margin -€83,474
down €83,474 (-47.5%), from €175,841 to €92,367
- Taxes -€21,120
down €21,120 (-52.6%), from €40,158 to €19,038
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 | €1,150,872 | €1,113,240 | -€37,632 | -3.3% |
| Fixed assets | 21/28 | €1,013,159 | €1,000,798 | -€12,362 | -1.2% |
| Tangible fixed assets | 22/27 | €14,159 | €1,798 | -€12,362 | -87.3% |
| Plant, machinery and equipment | 23 | €11,136 | €342 | -€10,794 | -96.9% |
| Furniture and vehicles | 24 | €3,024 | €1,456 | -€1,568 | -51.9% |
| Financial fixed assets | 28 | €999,000 | €999,000 | = | 0.0% |
| Current assets | 29/58 | €137,713 | €112,442 | -€25,271 | -18.4% |
| Amounts receivable after more than one year | 29 | €85,108 | - | -€85,108 | |
| Trade receivables | 290 | €80,543 | - | -€80,543 | |
| Other amounts receivable | 291 | €4,565 | - | -€4,565 | |
| Amounts receivable within one year | 40/41 | - | €55,385 | +€55,385 | |
| Trade receivables | 40 | - | €49,312 | +€49,312 | |
| Other amounts receivable | 41 | - | €6,072 | +€6,072 | |
| Cash at bank and in hand | 54/58 | €51,674 | €56,249 | +€4,575 | +8.9% |
| Deferred charges and accrued income | 490/1 | €930 | €808 | -€122 | -13.1% |
| Total equity and liabilities | 10/49 | €1,150,872 | €1,113,240 | -€37,632 | -3.3% |
| Equity | 10/15 | €233,622 | €288,616 | +€54,994 | +23.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,422 | €220,416 | +€54,994 | +33.2% |
| Amounts payable | 17/49 | €917,250 | €824,624 | -€92,626 | -10.1% |
| Amounts payable after more than one year | 17 | €448,363 | €341,435 | -€106,928 | -23.8% |
| Financial debts | 170/4 | €448,363 | €341,435 | -€106,928 | -23.8% |
| Amounts payable within one year | 42/48 | €457,151 | €472,610 | +€15,459 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €105,116 | €106,928 | +€1,812 | +1.7% |
| Trade debts | 44 | €1,971 | €3,255 | +€1,283 | +65.1% |
| Suppliers | 440/4 | €1,971 | €3,255 | +€1,283 | +65.1% |
| Taxes, remuneration and social security | 45 | €49,358 | €39,387 | -€9,971 | -20.2% |
| Taxes | 450/3 | €49,358 | €39,387 | -€9,971 | -20.2% |
| Other amounts payable | 47/48 | €300,705 | €323,040 | +€22,336 | +7.4% |
| Accrued charges and deferred income | 492/3 | €11,736 | €10,579 | -€1,157 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,710 | €1,615 | -€1,095 | -40.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €175,841 | €92,367 | -€83,474 | -47.5% |
| Operating profit (loss) | 9901 | €172,747 | €90,365 | -€82,382 | -47.7% |
| Financial income | 75/76B | €1,580 | €332 | -€1,248 | -79.0% |
| Recurring financial income | 75 | €1,580 | €332 | -€1,248 | -79.0% |
| Financial charges | 65/66B | €15,559 | €16,666 | +€1,107 | +7.1% |
| Recurring financial charges | 65 | €15,559 | €16,666 | +€1,107 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €158,768 | €74,031 | -€84,737 | -53.4% |
| Income taxes | 67/77 | €40,158 | €19,038 | -€21,120 | -52.6% |
| Profit (loss) for the period | 9904 | €118,610 | €54,994 | -€63,616 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,610 | €54,994 | -€63,616 | -53.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.