Rostam Consult: 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.
Rostam Consult
Largest movements
- Cash -€32,554
down €32,554 (-68.6%), from €47,473 to €14,919
mainly Debts after one year (-€31,971) and Tax, wage and social debts (-€29,780)
- Tangible fixed assets -€10,685
down €10,685 (-3.1%), from €347,789 to €337,104
of which Land and buildings: -€10,260
- Receivables within one year +€10,432
up €10,432 (+67.9%), from €15,361 to €25,793
of which Trade receivables: +€10,432
- Other debts +€38,570
up €38,570 (+771,400%), from €5 to €38,575
- Debts after one year -€31,971
down €31,971 (-15.6%), from €204,687 to €172,716
- Tax, wage and social debts -€29,780
down €29,780 (-96.2%), from €30,960 to €1,180
of which Remuneration and social security: -€29,780
- Profit (loss) carried forward -€12,909
down €12,909 (-64.3%), from -€20,087 to -€32,996
- Gross operating margin +€5,678
up €5,678, from -€5,182 to €496
- Taxes -€2,176
down €2,176 (-80.4%), from €2,706 to €530
- Financial charges -€608
down €608 (-21.8%), from €2,789 to €2,181
- Depreciation -€458
down €458 (-4.1%), from €11,143 to €10,685
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,623 | €377,816 | -€32,807 | -8.0% |
| Fixed assets | 21/28 | €347,789 | €337,104 | -€10,685 | -3.1% |
| Tangible fixed assets | 22/27 | €347,789 | €337,104 | -€10,685 | -3.1% |
| Land and buildings | 22 | €347,130 | €336,870 | -€10,260 | -3.0% |
| Furniture and vehicles | 24 | €659 | €234 | -€425 | -64.5% |
| Current assets | 29/58 | €62,834 | €40,712 | -€22,122 | -35.2% |
| Amounts receivable within one year | 40/41 | €15,361 | €25,793 | +€10,432 | +67.9% |
| Trade receivables | 40 | €15,112 | €25,544 | +€10,432 | +69.0% |
| Other amounts receivable | 41 | €249 | €249 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,473 | €14,919 | -€32,554 | -68.6% |
| Total equity and liabilities | 10/49 | €410,623 | €377,816 | -€32,807 | -8.0% |
| Equity | 10/15 | €141,113 | €128,204 | -€12,909 | -9.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €159,200 | €159,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €159,000 | €159,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,087 | -€32,996 | -€12,909 | -64.3% |
| Amounts payable | 17/49 | €269,510 | €249,612 | -€19,898 | -7.4% |
| Amounts payable after more than one year | 17 | €204,687 | €172,716 | -€31,971 | -15.6% |
| Financial debts | 170/4 | €204,687 | €172,716 | -€31,971 | -15.6% |
| Amounts payable within one year | 42/48 | €64,823 | €76,896 | +€12,073 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €31,675 | €31,971 | +€296 | +0.9% |
| Trade debts | 44 | €2,183 | €5,170 | +€2,987 | +137% |
| Suppliers | 440/4 | €2,183 | €5,170 | +€2,987 | +137% |
| Taxes, remuneration and social security | 45 | €30,960 | €1,180 | -€29,780 | -96.2% |
| Taxes | 450/3 | €1,180 | €1,180 | = | 0.0% |
| Remuneration and social security | 454/9 | €29,780 | - | -€29,780 | |
| Other amounts payable | 47/48 | €5 | €38,575 | +€38,570 | +771,400% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,143 | €10,685 | -€458 | -4.1% |
| Other operating charges | 640/8 | - | €9 | +€9 | |
| Gross operating margin | 9900 | -€5,182 | €496 | +€5,678 | |
| Operating profit (loss) | 9901 | -€16,325 | -€10,198 | +€6,127 | +37.5% |
| Financial charges | 65/66B | €2,789 | €2,181 | -€608 | -21.8% |
| Recurring financial charges | 65 | €2,789 | €2,181 | -€608 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,114 | -€12,379 | +€6,735 | +35.2% |
| Income taxes | 67/77 | €2,706 | €530 | -€2,176 | -80.4% |
| Profit (loss) for the period | 9904 | -€21,820 | -€12,909 | +€8,911 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,820 | -€12,909 | +€8,911 | +40.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.