ROODENBOSCH: what changed
Two fiscal 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.
What changed
ROODENBOSCH
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€55,939
2024 · €63,660-€7,722
Equity
€3.7m
2024 · €3.1m+€606,464
Cash
€120,580
2024 · €183,126-€62,546
Balance sheet total
€3.8m
2024 · €3.5m+€332,073
Largest movements
Assets
- Current investments +€220,931
up €220,931 (+6.8%), from €3.2m to €3.5m
- Financial fixed assets +€135,752
up €135,752 (+10860.1%), from €1,250 to €137,002
- Cash -€62,546
down €62,546 (-34.2%), from €183,126 to €120,580
mainly Other debts (-€375,079) and Current investments (-€220,931)
Equity and liabilities
- Reserves +€600,264
up €600,264 (+19.9%), from €3.0m to €3.6m
of which Distributable reserves: +€395,462
- Other debts -€375,079
down €375,079 (-97.4%), from €385,079 to €10,000
- Short-term financial debts +€73,981
new in 2025: €73,981
Income statement
- Gross operating margin +€87,502
up €87,502, from -€55,695 to €31,807
- Financial income -€84,380
down €84,380 (-50.0%), from €168,598 to €84,218
- Staff costs -€23,601
no longer reported in 2025 (was €23,601)
- Financial charges +€18,409
up €18,409 (+281.5%), from €6,539 to €24,948
- Taxes +€11,185
up €11,185 (+76.1%), from €14,706 to €25,890
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.
Result 2024
€63,660
Gross operating margin
+€87,502
Staff costs
+€23,601
Depreciation
-€4,109
Other operating charges
-€684
Other operating items
-€57
Financial income
-€84,380
Financial charges
-€18,409
Taxes
-€11,185
Result 2025
€55,939
Cash bridge derived
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.
From operations
-€297,993
Investment
-€400,668
Financing
+€636,115
Cash 2024
€183,126
From operations (derived)
-€297,993
Net result for the year
+€55,939
Depreciation
+€6,594
Receivables within one year
-€17,295
Deferred charges and accrued income
+€16,751
Trade debts
+€19,906
Tax, wage and social debts
+€5,822
Other debts
-€375,079
Accrued charges and deferred income
-€10,629
Investment (derived)
-€400,668
Investment in fixed assets (net)
-€179,737
Current investments
-€220,931
Financing
+€636,115
Debts after one year
+€9,128
Current portion of long-term debt
+€2,480
Short-term financial debts
+€73,981
Contributions, distributions and other
+€550,525
Cash 2025
€120,580
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,479,228 | €3,811,301 | +€332,073 | +9.5% |
| Fixed assets | 21/28 | €14,023 | €187,167 | +€173,144 | +1234.7% |
| Tangible fixed assets | 22/27 | €12,773 | €50,165 | +€37,392 | +292.7% |
| Plant, machinery and equipment | 23 | €10,541 | €9,263 | -€1,278 | -12.1% |
| Furniture and vehicles | 24 | €2,231 | €18,262 | +€16,031 | +718.4% |
| Other tangible fixed assets | 26 | - | €22,639 | +€22,639 | |
| Financial fixed assets | 28 | €1,250 | €137,002 | +€135,752 | +10860.1% |
| Current assets | 29/58 | €3,465,206 | €3,624,135 | +€158,929 | +4.6% |
| Amounts receivable within one year | 40/41 | €26,270 | €43,565 | +€17,295 | +65.8% |
| Trade receivables | 40 | €9,070 | €15,011 | +€5,941 | +65.5% |
| Other amounts receivable | 41 | €17,200 | €28,555 | +€11,355 | +66.0% |
| Current investments | 50/53 | €3,234,651 | €3,455,582 | +€220,931 | +6.8% |
| Cash at bank and in hand | 54/58 | €183,126 | €120,580 | -€62,546 | -34.2% |
| Deferred charges and accrued income | 490/1 | €21,159 | €4,408 | -€16,751 | -79.2% |
| Total equity and liabilities | 10/49 | €3,479,228 | €3,811,301 | +€332,073 | +9.5% |
| Equity | 10/15 | €3,078,429 | €3,684,893 | +€606,464 | +19.7% |
| Contributions | 10/11 | €61,626 | €67,826 | +€6,200 | +10.1% |
| Capital | 10 | €61,626 | €67,826 | +€6,200 | +10.1% |
| Issued capital | 100 | €61,626 | €67,826 | +€6,200 | +10.1% |
| Reserves | 13 | €3,016,802 | €3,617,066 | +€600,264 | +19.9% |
| Non-distributable reserves | 130/1 | €310,856 | €515,658 | +€204,802 | +65.9% |
| Legal reserve | 130 | €6,163 | €6,783 | +€620 | +10.1% |
| Other | 1319 | €304,694 | €508,876 | +€204,182 | +67.0% |
| Distributable reserves | 133 | €2,705,946 | €3,101,408 | +€395,462 | +14.6% |
| Amounts payable | 17/49 | €400,800 | €126,409 | -€274,391 | -68.5% |
| Amounts payable after more than one year | 17 | - | €9,128 | +€9,128 | |
| Financial debts | 170/4 | - | €9,128 | +€9,128 | |
| Amounts payable within one year | 42/48 | €390,171 | €117,281 | -€272,890 | -69.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,480 | +€2,480 | |
| Financial debts | 43 | - | €73,981 | +€73,981 | |
| Credit institutions | 430/8 | - | €73,981 | +€73,981 | |
| Trade debts | 44 | €868 | €20,773 | +€19,906 | +2293.3% |
| Suppliers | 440/4 | €868 | €20,773 | +€19,906 | +2293.3% |
| Taxes, remuneration and social security | 45 | €4,224 | €10,046 | +€5,822 | +137.9% |
| Taxes | 450/3 | €3,190 | €7,646 | +€4,456 | +139.7% |
| Remuneration and social security | 454/9 | €1,033 | €2,400 | +€1,367 | +132.3% |
| Other amounts payable | 47/48 | €385,079 | €10,000 | -€375,079 | -97.4% |
| Accrued charges and deferred income | 492/3 | €10,629 | - | -€10,629 | |
| Non-recurring operating income | 76A | €20,627 | €12,338 | -€8,289 | -40.2% |
| Remuneration, social security and pensions | 62 | €23,601 | - | -€23,601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,484 | €6,594 | +€4,109 | +165.4% |
| Other operating charges | 640/8 | €1,566 | €2,250 | +€684 | +43.7% |
| Non-recurring operating charges | 66A | €347 | €405 | +€57 | +16.5% |
| Gross operating margin | 9900 | -€55,695 | €31,807 | +€87,502 | |
| Operating profit (loss) | 9901 | -€83,693 | €22,559 | +€106,252 | |
| Financial income | 75/76B | €168,598 | €84,218 | -€84,380 | -50.0% |
| Recurring financial income | 75 | €168,598 | €84,218 | -€84,380 | -50.0% |
| Financial charges | 65/66B | €6,539 | €24,948 | +€18,409 | +281.5% |
| Recurring financial charges | 65 | €6,539 | €24,948 | +€18,409 | +281.5% |
| Profit (loss) for the period before taxes | 9903 | €78,366 | €81,829 | +€3,463 | +4.4% |
| Income taxes | 67/77 | €14,706 | €25,890 | +€11,185 | +76.1% |
| Profit (loss) for the period | 9904 | €63,660 | €55,939 | -€7,722 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,660 | €55,939 | -€7,722 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.