ROR CONSULTING: 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.
ROR CONSULTING
Largest movements
- Receivables within one year +€18,093
up €18,093 (+25.9%), from €69,975 to €88,068
of which Trade receivables: +€18,093
- Cash -€12,451
down €12,451 (-76.9%), from €16,200 to €3,749
mainly Receivables within one year (-€18,093) and Tax, wage and social debts (-€3,600)
- Deferred charges and accrued income -€4,232
down €4,232 (-77.4%), from €5,467 to €1,235
- Tangible fixed assets -€1,563
down €1,563 (-48.5%), from €3,223 to €1,659
of which Furniture and vehicles: -€1,297
- Tax, wage and social debts -€3,600
down €3,600 (-33.5%), from €10,738 to €7,139
of which Remuneration and social security: -€2,650
- Other debts +€2,249
up €2,249 (+1.1%), from €210,478 to €212,727
- Trade debts +€983
new in 2025: €983
- Gross operating margin -€18,885
down €18,885 (-78.0%), from €24,219 to €5,334
- Other operating charges -€1,671
down €1,671 (-58.6%), from €2,850 to €1,179
- Financial charges -€480
down €480 (-18.0%), from €2,670 to €2,190
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,965 | €97,811 | -€153 | -0.2% |
| Fixed assets | 21/28 | €6,323 | €4,759 | -€1,563 | -24.7% |
| Tangible fixed assets | 22/27 | €3,223 | €1,659 | -€1,563 | -48.5% |
| Plant, machinery and equipment | 23 | €266 | - | -€266 | |
| Furniture and vehicles | 24 | €2,956 | €1,659 | -€1,297 | -43.9% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €91,642 | €93,052 | +€1,410 | +1.5% |
| Amounts receivable within one year | 40/41 | €69,975 | €88,068 | +€18,093 | +25.9% |
| Trade receivables | 40 | €41,475 | €59,568 | +€18,093 | +43.6% |
| Other amounts receivable | 41 | €28,500 | €28,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,200 | €3,749 | -€12,451 | -76.9% |
| Deferred charges and accrued income | 490/1 | €5,467 | €1,235 | -€4,232 | -77.4% |
| Total equity and liabilities | 10/49 | €97,965 | €97,811 | -€153 | -0.2% |
| Equity | 10/15 | -€123,252 | -€123,037 | +€215 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,712 | -€143,497 | +€215 | +0.1% |
| Amounts payable | 17/49 | €221,216 | €220,848 | -€368 | -0.2% |
| Amounts payable within one year | 42/48 | €221,216 | €220,848 | -€368 | -0.2% |
| Trade debts | 44 | - | €983 | +€983 | |
| Suppliers | 440/4 | - | €983 | +€983 | |
| Taxes, remuneration and social security | 45 | €10,738 | €7,139 | -€3,600 | -33.5% |
| Taxes | 450/3 | €8,088 | €7,139 | -€950 | -11.7% |
| Remuneration and social security | 454/9 | €2,650 | - | -€2,650 | |
| Other amounts payable | 47/48 | €210,478 | €212,727 | +€2,249 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €1,563 | +€62 | +4.1% |
| Other operating charges | 640/8 | €2,850 | €1,179 | -€1,671 | -58.6% |
| Gross operating margin | 9900 | €24,219 | €5,334 | -€18,885 | -78.0% |
| Operating profit (loss) | 9901 | €19,868 | €2,592 | -€17,276 | -87.0% |
| Financial charges | 65/66B | €2,670 | €2,190 | -€480 | -18.0% |
| Recurring financial charges | 65 | €2,670 | €2,190 | -€480 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €17,198 | €402 | -€16,796 | -97.7% |
| Income taxes | 67/77 | €352 | €187 | -€165 | -46.9% |
| Profit (loss) for the period | 9904 | €16,845 | €215 | -€16,631 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,845 | €215 | -€16,631 | -98.7% |
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 5 October 2026 via checked.be.