ROQUIGNY CONSULTING: what changed
ROQUIGNY CONSULTING
Largest movements
- Receivables within one year -€270,920
down €270,920 (-74.2%), from €365,202 to €94,282
of which Trade receivables: -€246,607
- Stocks and contracts -€43,571
no longer reported in 2025 (was €43,571)
- Cash +€43,364
up €43,364 (+27.5%), from €157,459 to €200,823
mainly Receivables within one year (+€270,920) and Other debts (+€146,184)
- Tangible fixed assets -€31,872
down €31,872 (-8.9%), from €359,615 to €327,743
of which Furniture and vehicles: -€60,756
- Deferred charges and accrued income -€25,969
down €25,969 (-70.5%), from €36,861 to €10,892
- Accrued charges and deferred income -€179,873
no longer reported in 2025 (was €179,873)
- Other debts +€146,184
up €146,184 (+1,491%), from €9,806 to €155,990
- Trade debts -€105,310
down €105,310 (-36.8%), from €286,133 to €180,823
- Tax, wage and social debts -€78,955
down €78,955 (-94.4%), from €83,606 to €4,651
of which Taxes: -€65,104
- Debts after one year -€53,933
down €53,933 (-30.8%), from €175,110 to €121,177
- Staff costs -€267,840
down €267,840 (-99.9%), from €268,160 to €320
- Gross operating margin -€256,273
down €256,273 (-79.2%), from €323,718 to €67,445
- Financial income -€39,938
down €39,938 (-95.1%), from €42,004 to €2,066
of which Non-recurring financial income: -€39,934
- Depreciation -€19,445
down €19,445 (-38.8%), from €50,145 to €30,700
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.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €981,776 | €633,740 | -€348,036 | -35.4% |
| Fixed assets | 21/28 | €378,683 | €327,743 | -€50,940 | -13.5% |
| Tangible fixed assets | 22/27 | €359,615 | €327,743 | -€31,872 | -8.9% |
| Land and buildings | 22 | €289,404 | €324,007 | +€34,603 | +12.0% |
| Plant, machinery and equipment | 23 | €4,772 | - | -€4,772 | |
| Furniture and vehicles | 24 | €62,376 | €1,620 | -€60,756 | -97.4% |
| Other tangible fixed assets | 26 | €2,813 | €1,866 | -€947 | -33.7% |
| Assets under construction and advance payments | 27 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €19,068 | - | -€19,068 | |
| Current assets | 29/58 | €603,093 | €305,997 | -€297,096 | -49.3% |
| Stocks and contracts in progress | 3 | €43,571 | - | -€43,571 | |
| Stocks | 30/36 | €43,571 | - | -€43,571 | |
| Amounts receivable within one year | 40/41 | €365,202 | €94,282 | -€270,920 | -74.2% |
| Trade receivables | 40 | €328,036 | €81,429 | -€246,607 | -75.2% |
| Other amounts receivable | 41 | €37,166 | €12,853 | -€24,313 | -65.4% |
| Cash at bank and in hand | 54/58 | €157,459 | €200,823 | +€43,364 | +27.5% |
| Deferred charges and accrued income | 490/1 | €36,861 | €10,892 | -€25,969 | -70.5% |
| Total equity and liabilities | 10/49 | €981,776 | €633,740 | -€348,036 | -35.4% |
| Equity | 10/15 | €168,022 | €105,387 | -€62,635 | -37.3% |
| Contributions | 10/11 | €20,000 | €11,995 | -€8,005 | -40.0% |
| Contributions outside capital | 11 | €20,000 | €11,995 | -€8,005 | -40.0% |
| Other | 1109/19 | €20,000 | €11,995 | -€8,005 | -40.0% |
| Reserves | 13 | €2,000 | €1,200 | -€800 | -40.0% |
| Non-distributable reserves | 130/1 | €2,000 | €1,200 | -€800 | -40.0% |
| Legal reserve | 130 | €2,000 | €1,200 | -€800 | -40.0% |
| Profit (loss) carried forward | 14 | €146,022 | €92,192 | -€53,830 | -36.9% |
| Amounts payable | 17/49 | €813,754 | €528,353 | -€285,401 | -35.1% |
| Amounts payable after more than one year | 17 | €175,110 | €121,177 | -€53,933 | -30.8% |
| Financial debts | 170/4 | €175,110 | €121,177 | -€53,933 | -30.8% |
| Amounts payable within one year | 42/48 | €458,771 | €407,176 | -€51,595 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €79,226 | €65,712 | -€13,514 | -17.1% |
| Trade debts | 44 | €286,133 | €180,823 | -€105,310 | -36.8% |
| Suppliers | 440/4 | €286,133 | €180,823 | -€105,310 | -36.8% |
| Taxes, remuneration and social security | 45 | €83,606 | €4,651 | -€78,955 | -94.4% |
| Taxes | 450/3 | €69,755 | €4,651 | -€65,104 | -93.3% |
| Remuneration and social security | 454/9 | €13,851 | - | -€13,851 | |
| Other amounts payable | 47/48 | €9,806 | €155,990 | +€146,184 | +1,491% |
| Accrued charges and deferred income | 492/3 | €179,873 | - | -€179,873 | |
| Remuneration, social security and pensions | 62 | €268,160 | €320 | -€267,840 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,145 | €30,700 | -€19,445 | -38.8% |
| Other operating charges | 640/8 | €5,322 | €3,285 | -€2,037 | -38.3% |
| Gross operating margin | 9900 | €323,718 | €67,445 | -€256,273 | -79.2% |
| Operating profit (loss) | 9901 | €91 | €33,140 | +€33,049 | +36,318% |
| Financial income | 75/76B | €42,004 | €2,066 | -€39,938 | -95.1% |
| Recurring financial income | 75 | €4 | €2,066 | +€2,062 | +51,550% |
| Non-recurring financial income | 76B | €42,000 | €2,066 | -€39,934 | -95.1% |
| Financial charges | 65/66B | €8,524 | €9,237 | +€713 | +8.4% |
| Recurring financial charges | 65 | €8,524 | €9,237 | +€713 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €33,571 | €25,969 | -€7,602 | -22.6% |
| Income taxes | 67/77 | €8,098 | €6,355 | -€1,743 | -21.5% |
| Profit (loss) for the period | 9904 | €25,473 | €19,614 | -€5,859 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,473 | €19,614 | -€5,859 | -23.0% |
Next steps
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.