ROOL 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.
ROOL CONSULTING
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash +€13,968
up €13,968 (+25.8%), from €54,123 to €68,091
mainly Net result for the year (+€47,381) and Tax, wage and social debts (+€22,955)
- Receivables within one year -€6,793
down €6,793 (-22.6%), from €30,048 to €23,255
of which Trade receivables: -€6,561
- Reserves +€47,381
up €47,381 (+74.3%), from €63,782 to €111,163
- Tax, wage and social debts +€22,955
up €22,955 (+99.6%), from €23,041 to €45,996
- Gross operating margin -€17,862
down €17,862 (-20.5%), from €87,121 to €69,259
- Taxes -€2,766
down €2,766 (-15.6%), from €17,716 to €14,950
- Other operating charges +€1,842
up €1,842 (+1,219%), from €151 to €1,993
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 | €92,354 | €160,997 | +€68,642 | +74.3% |
| Formation expenses | 20 | €1,337 | €999 | -€339 | -25.3% |
| Fixed assets | 21/28 | €6,078 | €6,451 | +€373 | +6.1% |
| Tangible fixed assets | 22/27 | €6,078 | €6,451 | +€373 | +6.1% |
| Furniture and vehicles | 24 | €4,175 | €4,756 | +€581 | +13.9% |
| Other tangible fixed assets | 26 | €1,903 | €1,695 | -€208 | -10.9% |
| Current assets | 29/58 | €84,939 | €153,546 | +€68,607 | +80.8% |
| Amounts receivable within one year | 40/41 | €30,048 | €23,255 | -€6,793 | -22.6% |
| Trade receivables | 40 | €29,204 | €22,643 | -€6,561 | -22.5% |
| Other amounts receivable | 41 | €844 | €612 | -€232 | -27.5% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €54,123 | €68,091 | +€13,968 | +25.8% |
| Deferred charges and accrued income | 490/1 | €768 | €2,200 | +€1,432 | +187% |
| Total equity and liabilities | 10/49 | €92,354 | €160,997 | +€68,642 | +74.3% |
| Equity | 10/15 | €63,882 | €111,263 | +€47,381 | +74.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €63,782 | €111,163 | +€47,381 | +74.3% |
| Distributable reserves | 133 | €63,782 | €111,163 | +€47,381 | +74.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,472 | €49,733 | +€21,261 | +74.7% |
| Amounts payable within one year | 42/48 | €28,472 | €49,733 | +€21,261 | +74.7% |
| Financial debts | 43 | €52 | €153 | +€101 | +193% |
| Other loans | 439 | €52 | €153 | +€101 | +193% |
| Trade debts | 44 | €338 | €32 | -€306 | -90.4% |
| Suppliers | 440/4 | €338 | €32 | -€306 | -90.4% |
| Taxes, remuneration and social security | 45 | €23,041 | €45,996 | +€22,955 | +99.6% |
| Taxes | 450/3 | €23,041 | €45,996 | +€22,955 | +99.6% |
| Other amounts payable | 47/48 | €5,040 | €3,552 | -€1,489 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,461 | €2,112 | +€651 | +44.5% |
| Other operating charges | 640/8 | €151 | €1,993 | +€1,842 | +1,219% |
| Gross operating margin | 9900 | €87,121 | €69,259 | -€17,862 | -20.5% |
| Operating profit (loss) | 9901 | €85,508 | €65,154 | -€20,354 | -23.8% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,328 | €2,829 | +€502 | +21.5% |
| Recurring financial charges | 65 | €2,328 | €2,829 | +€502 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €83,181 | €62,331 | -€20,849 | -25.1% |
| Income taxes | 67/77 | €17,716 | €14,950 | -€2,766 | -15.6% |
| Profit (loss) for the period | 9904 | €65,465 | €47,381 | -€18,084 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,465 | €47,381 | -€18,084 | -27.6% |
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 26 October 2026 via checked.be.