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RORAIMA: 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

RORAIMA

BE 0477.070.942
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€29,667
2024 · €29,159+€508
Equity
€715,241
2024 · €685,574+€29,667
Cash
€103,617
2024 · €132,955-€29,338
Balance sheet total
€748,455
2024 · €720,744+€27,712

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€69,691

    up €69,691 (+12.7%), from €547,865 to €617,556

    of which Other amounts receivable: +€69,394

  • Cash -€29,338

    down €29,338 (-22.1%), from €132,955 to €103,617

    mainly Receivables within one year (-€69,691) and Trade debts (-€10,357)

  • Tangible fixed assets -€13,063

    down €13,063 (-36.3%), from €36,028 to €22,965

    of which Land and buildings: -€9,877

Equity and liabilities
  • Reserves +€29,667

    up €29,667 (+4.4%), from €679,374 to €709,041

  • Tax, wage and social debts +€11,157

    up €11,157 (+61.5%), from €18,130 to €29,287

  • Trade debts -€10,357

    down €10,357 (-88.5%), from €11,705 to €1,348

Income statement
  • Gross operating margin -€37,313

    down €37,313 (-60.7%), from €61,437 to €24,124

  • Depreciation -€32,354

    down €32,354 (-84.1%), from €38,472 to €6,118

  • Financial income +€2,389

    up €2,389 (+8.2%), from €29,105 to €31,494

  • Other operating charges -€2,175

    down €2,175 (-29.8%), from €7,295 to €5,121

  • Taxes -€1,019

    down €1,019 (-6.6%), from €15,494 to €14,474

From the 2024 result to the 2025 result

effect on the 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 €29,159
Gross operating margin -€37,313
Depreciation +€32,354
Other operating charges +€2,175
Financial income +€2,389
Financial charges -€116
Taxes +€1,019
Result 2025 €29,667

Cash bridge derived

cash 2024 to 2025

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 -€33,527
Investment +€6,945
Financing -€2,755
Cash 2024 €132,955
Net result for the year +€29,667
Depreciation +€6,118
Receivables within one year -€69,691
Deferred charges and accrued income -€421
Trade debts -€10,357
Tax, wage and social debts +€11,157
Investment in fixed assets (net) +€6,945
Short-term financial debts -€2,755
Cash 2025 €103,617
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €720,744 €748,455 +€27,712 +3.8%
Fixed assets 21/28 €36,028 €22,965 -€13,063 -36.3%
Tangible fixed assets 22/27 €36,028 €22,965 -€13,063 -36.3%
Land and buildings 22 €9,877 €0 -€9,877 -100.0%
Plant, machinery and equipment 23 €5,194 €3,757 -€1,437 -27.7%
Furniture and vehicles 24 €20,957 €19,208 -€1,749 -8.3%
Current assets 29/58 €684,716 €725,490 +€40,774 +6.0%
Amounts receivable within one year 40/41 €547,865 €617,556 +€69,691 +12.7%
Trade receivables 40 - €297 +€297
Other amounts receivable 41 €547,865 €617,259 +€69,394 +12.7%
Cash at bank and in hand 54/58 €132,955 €103,617 -€29,338 -22.1%
Deferred charges and accrued income 490/1 €3,896 €4,317 +€421 +10.8%
Total equity and liabilities 10/49 €720,744 €748,455 +€27,712 +3.8%
Equity 10/15 €685,574 €715,241 +€29,667 +4.3%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €679,374 €709,041 +€29,667 +4.4%
Distributable reserves 133 €679,374 €709,041 +€29,667 +4.4%
Amounts payable 17/49 €35,169 €33,214 -€1,955 -5.6%
Amounts payable within one year 42/48 €35,169 €33,214 -€1,955 -5.6%
Financial debts 43 €5,335 €2,579 -€2,755 -51.6%
Other loans 439 €5,335 €2,579 -€2,755 -51.6%
Trade debts 44 €11,705 €1,348 -€10,357 -88.5%
Suppliers 440/4 €11,705 €1,348 -€10,357 -88.5%
Taxes, remuneration and social security 45 €18,130 €29,287 +€11,157 +61.5%
Taxes 450/3 €18,130 €29,287 +€11,157 +61.5%
Non-recurring operating income 76A €16,940 €0 -€16,940 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €38,472 €6,118 -€32,354 -84.1%
Other operating charges 640/8 €7,295 €5,121 -€2,175 -29.8%
Gross operating margin 9900 €61,437 €24,124 -€37,313 -60.7%
Operating profit (loss) 9901 €15,669 €12,885 -€2,784 -17.8%
Financial income 75/76B €29,105 €31,494 +€2,389 +8.2%
Recurring financial income 75 €29,105 €31,494 +€2,389 +8.2%
Financial charges 65/66B €122 €238 +€116 +95.3%
Recurring financial charges 65 €122 €238 +€116 +95.3%
Profit (loss) for the period before taxes 9903 €44,652 €44,141 -€511 -1.1%
Income taxes 67/77 €15,494 €14,474 -€1,019 -6.6%
Profit (loss) for the period 9904 €29,159 €29,667 +€508 +1.7%
Profit (loss) for the period to be appropriated 9905 €29,159 €29,667 +€508 +1.7%

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 30 September 2026 via checked.be.