ROUNDSTONE BI: 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.
ROUNDSTONE BI
Largest movements
- Receivables within one year -€5,099
no longer reported in 2025 (was €5,099)
of which Trade receivables: -€4,500
- Cash +€3,198
up €3,198 (+31.6%), from €10,129 to €13,327
mainly Receivables within one year (+€5,099) and Depreciation (+€2,244)
- Tangible fixed assets -€1,442
down €1,442 (-62.3%), from €2,313 to €871
- Intangible fixed assets -€802
no longer reported in 2025 (was €802)
- Profit (loss) carried forward -€5,855
down €5,855 (-18.0%), from -€32,523 to -€38,378
- Other debts +€2,129
up €2,129 (+230.0%), from €925 to €3,054
- Trade debts -€680
down €680 (-13.9%), from €4,880 to €4,200
- Tax, wage and social debts +€262
new in 2025: €262
- Gross operating margin +€9,744
up €9,744 (+76.3%), from -€12,768 to -€3,024
- Depreciation -€4,046
down €4,046 (-64.3%), from €6,290 to €2,244
- Financial income -€416
no longer reported in 2025 (was €416)
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 | €18,343 | €14,198 | -€4,145 | -22.6% |
| Fixed assets | 21/28 | €3,115 | €871 | -€2,244 | -72.0% |
| Intangible fixed assets | 21 | €802 | - | -€802 | |
| Tangible fixed assets | 22/27 | €2,313 | €871 | -€1,442 | -62.3% |
| Furniture and vehicles | 24 | €2,313 | €871 | -€1,442 | -62.3% |
| Current assets | 29/58 | €15,228 | €13,327 | -€1,901 | -12.5% |
| Amounts receivable within one year | 40/41 | €5,099 | - | -€5,099 | |
| Trade receivables | 40 | €4,500 | - | -€4,500 | |
| Other amounts receivable | 41 | €599 | - | -€599 | |
| Cash at bank and in hand | 54/58 | €10,129 | €13,327 | +€3,198 | +31.6% |
| Total equity and liabilities | 10/49 | €18,343 | €14,198 | -€4,145 | -22.6% |
| Equity | 10/15 | €12,537 | €6,682 | -€5,855 | -46.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,660 | €32,660 | = | 0.0% |
| 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 | €30,800 | €30,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,523 | -€38,378 | -€5,855 | -18.0% |
| Amounts payable | 17/49 | €5,806 | €7,516 | +€1,711 | +29.5% |
| Amounts payable within one year | 42/48 | €5,806 | €7,516 | +€1,711 | +29.5% |
| Trade debts | 44 | €4,880 | €4,200 | -€680 | -13.9% |
| Suppliers | 440/4 | €4,880 | €4,200 | -€680 | -13.9% |
| Taxes, remuneration and social security | 45 | - | €262 | +€262 | |
| Taxes | 450/3 | - | €262 | +€262 | |
| Other amounts payable | 47/48 | €925 | €3,054 | +€2,129 | +230.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €2,244 | -€4,046 | -64.3% |
| Other operating charges | 640/8 | €384 | €408 | +€23 | +6.0% |
| Gross operating margin | 9900 | -€12,768 | -€3,024 | +€9,744 | +76.3% |
| Operating profit (loss) | 9901 | -€19,442 | -€5,675 | +€13,768 | +70.8% |
| Financial income | 75/76B | €416 | - | -€416 | |
| Recurring financial income | 75 | €416 | - | -€416 | |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,207 | -€5,855 | +€13,351 | +69.5% |
| Profit (loss) for the period | 9904 | -€19,207 | -€5,855 | +€13,351 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,207 | -€5,855 | +€13,351 | +69.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.