Rombaut Frédéric 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.
Rombaut Frédéric Consulting
Largest movements
- Receivables within one year +€31,594
up €31,594 (+26.2%), from €120,421 to €152,015
of which Other amounts receivable: +€29,537
- Tangible fixed assets -€1,774
down €1,774 (-40.2%), from €4,413 to €2,638
of which Furniture and vehicles: -€1,562
- Profit (loss) carried forward +€35,631
up €35,631 (+63.5%), from €56,074 to €91,704
- Trade debts -€15,006
down €15,006 (-91.7%), from €16,358 to €1,353
- Short-term financial debts -€11,955
down €11,955 (-100%), from €11,955 to €0
- Other debts +€8,000
up €8,000 (+960%), from €833 to €8,833
- Debts after one year +€6,532
up €6,532 (+50.6%), from €12,904 to €19,436
- Gross operating margin +€35,886
up €35,886 (+157%), from €22,802 to €58,688
- Taxes +€8,044
up €8,044 (+244%), from €3,295 to €11,339
- Financial charges -€2,405
down €2,405 (-22.3%), from €10,787 to €8,382
- Depreciation -€826
down €826 (-31.8%), from €2,600 to €1,774
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 | €125,711 | €156,923 | +€31,212 | +24.8% |
| Fixed assets | 21/28 | €4,413 | €2,638 | -€1,774 | -40.2% |
| Tangible fixed assets | 22/27 | €4,413 | €2,638 | -€1,774 | -40.2% |
| Plant, machinery and equipment | 23 | €2,851 | €2,638 | -€212 | -7.4% |
| Furniture and vehicles | 24 | €1,562 | €0 | -€1,562 | -100% |
| Current assets | 29/58 | €121,298 | €154,285 | +€32,986 | +27.2% |
| Amounts receivable within one year | 40/41 | €120,421 | €152,015 | +€31,594 | +26.2% |
| Trade receivables | 40 | €17,533 | €19,590 | +€2,057 | +11.7% |
| Other amounts receivable | 41 | €102,888 | €132,425 | +€29,537 | +28.7% |
| Cash at bank and in hand | 54/58 | - | €1,334 | +€1,334 | |
| Deferred charges and accrued income | 490/1 | €877 | €936 | +€58 | +6.7% |
| Total equity and liabilities | 10/49 | €125,711 | €156,923 | +€31,212 | +24.8% |
| Equity | 10/15 | €61,074 | €96,704 | +€35,631 | +58.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,074 | €91,704 | +€35,631 | +63.5% |
| Amounts payable | 17/49 | €64,637 | €60,219 | -€4,418 | -6.8% |
| Amounts payable after more than one year | 17 | €12,904 | €19,436 | +€6,532 | +50.6% |
| Financial debts | 170/4 | €12,904 | €19,436 | +€6,532 | +50.6% |
| Amounts payable within one year | 42/48 | €51,733 | €40,782 | -€10,950 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €7,374 | €12,982 | +€5,608 | +76.0% |
| Financial debts | 43 | €11,955 | €0 | -€11,955 | -100% |
| Credit institutions | 430/8 | €11,955 | €0 | -€11,955 | -100% |
| Trade debts | 44 | €16,358 | €1,353 | -€15,006 | -91.7% |
| Suppliers | 440/4 | €16,358 | €1,353 | -€15,006 | -91.7% |
| Taxes, remuneration and social security | 45 | €15,213 | €17,615 | +€2,402 | +15.8% |
| Taxes | 450/3 | €15,213 | €17,615 | +€2,402 | +15.8% |
| Other amounts payable | 47/48 | €833 | €8,833 | +€8,000 | +960% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,600 | €1,774 | -€826 | -31.8% |
| Other operating charges | 640/8 | €713 | €729 | +€16 | +2.3% |
| Gross operating margin | 9900 | €22,802 | €58,688 | +€35,886 | +157% |
| Operating profit (loss) | 9901 | €19,489 | €56,184 | +€36,695 | +188% |
| Financial charges | 65/66B | €10,787 | €8,382 | -€2,405 | -22.3% |
| Recurring financial charges | 65 | €10,787 | €8,382 | -€2,405 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €8,702 | €47,803 | +€39,100 | +449% |
| Income taxes | 67/77 | €3,295 | €11,339 | +€8,044 | +244% |
| Profit (loss) for the period | 9904 | €5,407 | €36,464 | +€31,057 | +574% |
| Profit (loss) for the period to be appropriated | 9905 | €5,407 | €36,464 | +€31,057 | +574% |
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 27 October 2026 via checked.be.