ROSC 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.
ROSC Consulting
Largest movements
- Financial fixed assets +€232,500
up €232,500 (+151%), from €154,000 to €386,500
- Deferred charges and accrued income +€18,367
up €18,367 (+21,767%), from €84 to €18,452
- Cash -€14,223
down €14,223 (-37.0%), from €38,392 to €24,169
mainly Investment in fixed assets (net) (-€232,500) and Deferred charges and accrued income (-€18,367)
- Receivables after one year +€12,000
up €12,000 (+92.3%), from €13,000 to €25,000
- Receivables within one year -€6,238
down €6,238 (-29.3%), from €21,317 to €15,079
of which Trade receivables: -€6,143
- Debts after one year +€110,886
up €110,886 (+125%), from €88,512 to €199,398
- Other debts +€53,167
up €53,167 (+45,318%), from €117 to €53,285
- Reserves +€50,580
up €50,580 (+71.3%), from €70,946 to €121,527
of which Distributable reserves: +€50,580
- Current portion of long-term debt +€33,459
up €33,459 (+158%), from €21,239 to €54,699
- Tax, wage and social debts -€5,973
down €5,973 (-18.3%), from €32,662 to €26,689
of which Taxes: -€6,040
- Gross operating margin +€32,717
up €32,717 (+78.7%), from €41,553 to €74,270
- Financial charges +€3,977
up €3,977 (+235%), from €1,692 to €5,669
- Taxes +€2,689
up €2,689 (+22.2%), from €12,104 to €14,794
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 | €231,593 | €471,948 | +€240,355 | +104% |
| Fixed assets | 21/28 | €158,800 | €389,249 | +€230,449 | +145% |
| Tangible fixed assets | 22/27 | €4,800 | €2,749 | -€2,051 | -42.7% |
| Plant, machinery and equipment | 23 | €1,715 | €1,213 | -€502 | -29.3% |
| Furniture and vehicles | 24 | €3,084 | €1,535 | -€1,549 | -50.2% |
| Financial fixed assets | 28 | €154,000 | €386,500 | +€232,500 | +151% |
| Current assets | 29/58 | €72,793 | €82,699 | +€9,906 | +13.6% |
| Amounts receivable after more than one year | 29 | €13,000 | €25,000 | +€12,000 | +92.3% |
| Other amounts receivable | 291 | €13,000 | €25,000 | +€12,000 | +92.3% |
| Amounts receivable within one year | 40/41 | €21,317 | €15,079 | -€6,238 | -29.3% |
| Trade receivables | 40 | €21,222 | €15,079 | -€6,143 | -28.9% |
| Other amounts receivable | 41 | €95 | - | -€95 | |
| Cash at bank and in hand | 54/58 | €38,392 | €24,169 | -€14,223 | -37.0% |
| Deferred charges and accrued income | 490/1 | €84 | €18,452 | +€18,367 | +21,767% |
| Total equity and liabilities | 10/49 | €231,593 | €471,948 | +€240,355 | +104% |
| Equity | 10/15 | €83,346 | €133,927 | +€50,580 | +60.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €70,946 | €121,527 | +€50,580 | +71.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €69,086 | €119,667 | +€50,580 | +73.2% |
| Amounts payable | 17/49 | €148,247 | €338,021 | +€189,775 | +128% |
| Amounts payable after more than one year | 17 | €88,512 | €199,398 | +€110,886 | +125% |
| Financial debts | 170/4 | €88,512 | €199,398 | +€110,886 | +125% |
| Amounts payable within one year | 42/48 | €59,734 | €138,623 | +€78,889 | +132% |
| Current portion of amounts payable after more than one year | 42 | €21,239 | €54,699 | +€33,459 | +158% |
| Trade debts | 44 | €5,715 | €3,951 | -€1,764 | -30.9% |
| Suppliers | 440/4 | €5,715 | €3,951 | -€1,764 | -30.9% |
| Taxes, remuneration and social security | 45 | €32,662 | €26,689 | -€5,973 | -18.3% |
| Taxes | 450/3 | €27,990 | €21,950 | -€6,040 | -21.6% |
| Remuneration and social security | 454/9 | €4,673 | €4,739 | +€67 | +1.4% |
| Other amounts payable | 47/48 | €117 | €53,285 | +€53,167 | +45,318% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,009 | €2,051 | +€42 | +2.1% |
| Other operating charges | 640/8 | €567 | €1,176 | +€609 | +107% |
| Gross operating margin | 9900 | €41,553 | €74,270 | +€32,717 | +78.7% |
| Operating profit (loss) | 9901 | €38,976 | €71,042 | +€32,066 | +82.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,692 | €5,669 | +€3,977 | +235% |
| Recurring financial charges | 65 | €1,692 | €5,669 | +€3,977 | +235% |
| Profit (loss) for the period before taxes | 9903 | €37,285 | €65,374 | +€28,089 | +75.3% |
| Income taxes | 67/77 | €12,104 | €14,794 | +€2,689 | +22.2% |
| Profit (loss) for the period | 9904 | €25,181 | €50,580 | +€25,400 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €25,181 | €50,580 | +€25,400 | +101% |
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 19 October 2026 via checked.be.