ROSVELDS 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.
ROSVELDS CONSULTING
Largest movements
- Cash +€134,364
up €134,364 (+80.1%), from €167,702 to €302,066
mainly Net result for the year (+€72,163) and Receivables within one year (+€53,336)
- Receivables within one year -€53,336
down €53,336 (-63.1%), from €84,528 to €31,192
of which Trade receivables: -€66,144
- Reserves +€72,163
up €72,163 (+11.0%), from €653,830 to €725,993
of which Distributable reserves: +€72,163
- Other debts +€20,159
up €20,159 (+284%), from €7,091 to €27,249
- Trade debts -€8,719
down €8,719 (-59.5%), from €14,643 to €5,924
- Gross operating margin -€43,933
down €43,933 (-27.8%), from €158,163 to €114,229
- Financial income +€14,383
up €14,383 (+996%), from €1,444 to €15,827
- Taxes -€10,864
down €10,864 (-28.8%), from €37,731 to €26,867
- Financial charges -€1,587
down €1,587 (-27.1%), from €5,860 to €4,273
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 | €724,617 | €807,909 | +€83,291 | +11.5% |
| Fixed assets | 21/28 | €74,772 | €72,011 | -€2,761 | -3.7% |
| Tangible fixed assets | 22/27 | €74,772 | €72,011 | -€2,761 | -3.7% |
| Plant, machinery and equipment | 23 | €2,630 | €22,220 | +€19,590 | +745% |
| Furniture and vehicles | 24 | €72,142 | €49,791 | -€22,351 | -31.0% |
| Current assets | 29/58 | €649,845 | €735,898 | +€86,053 | +13.2% |
| Amounts receivable within one year | 40/41 | €84,528 | €31,192 | -€53,336 | -63.1% |
| Trade receivables | 40 | €84,528 | €18,385 | -€66,144 | -78.3% |
| Other amounts receivable | 41 | - | €12,807 | +€12,807 | |
| Current investments | 50/53 | €393,485 | €395,000 | +€1,515 | +0.4% |
| Cash at bank and in hand | 54/58 | €167,702 | €302,066 | +€134,364 | +80.1% |
| Deferred charges and accrued income | 490/1 | €4,130 | €7,639 | +€3,510 | +85.0% |
| Total equity and liabilities | 10/49 | €724,617 | €807,909 | +€83,291 | +11.5% |
| Equity | 10/15 | €672,430 | €744,593 | +€72,163 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €653,830 | €725,993 | +€72,163 | +11.0% |
| Tax-exempt reserves | 132 | €22,751 | €22,751 | = | 0.0% |
| Distributable reserves | 133 | €631,079 | €703,242 | +€72,163 | +11.4% |
| Amounts payable | 17/49 | €52,188 | €63,316 | +€11,128 | +21.3% |
| Amounts payable within one year | 42/48 | €51,732 | €63,316 | +€11,584 | +22.4% |
| Trade debts | 44 | €14,643 | €5,924 | -€8,719 | -59.5% |
| Suppliers | 440/4 | €14,643 | €5,924 | -€8,719 | -59.5% |
| Taxes, remuneration and social security | 45 | €29,998 | €30,143 | +€145 | +0.5% |
| Taxes | 450/3 | €29,998 | €30,143 | +€145 | +0.5% |
| Other amounts payable | 47/48 | €7,091 | €27,249 | +€20,159 | +284% |
| Accrued charges and deferred income | 492/3 | €456 | €0 | -€456 | -100% |
| Non-recurring operating income | 76A | €23,125 | €0 | -€23,125 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,225 | €26,224 | +€999 | +4.0% |
| Other operating charges | 640/8 | €695 | €529 | -€166 | -23.9% |
| Gross operating margin | 9900 | €158,163 | €114,229 | -€43,933 | -27.8% |
| Operating profit (loss) | 9901 | €132,242 | €87,477 | -€44,765 | -33.9% |
| Financial income | 75/76B | €1,444 | €15,827 | +€14,383 | +996% |
| Recurring financial income | 75 | €1,444 | €15,827 | +€14,383 | +996% |
| Financial charges | 65/66B | €5,860 | €4,273 | -€1,587 | -27.1% |
| Recurring financial charges | 65 | €5,860 | €4,273 | -€1,587 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €127,826 | €99,030 | -€28,796 | -22.5% |
| Income taxes | 67/77 | €37,731 | €26,867 | -€10,864 | -28.8% |
| Profit (loss) for the period | 9904 | €90,095 | €72,163 | -€17,932 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €90,095 | €72,163 | -€17,932 | -19.9% |
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 1 November 2026 via checked.be.