ROUSS 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.
ROUSS CONSULTING
Largest movements
- Cash +€66,473
up €66,473 (+203%), from €32,671 to €99,144
mainly Net result for the year (+€68,340) and Depreciation (+€3,555)
- Receivables within one year +€7,819
up €7,819 (+43.7%), from €17,890 to €25,709
of which Other amounts receivable: +€11,267
- Tangible fixed assets -€3,555
down €3,555 (-28.8%), from €12,347 to €8,792
of which Furniture and vehicles: -€1,936
- Deferred charges and accrued income -€1,465
down €1,465 (-18.3%), from €8,004 to €6,539
- Profit (loss) carried forward +€68,340
up €68,340 (+114%), from €60,166 to €128,506
- Gross operating margin +€21,165
up €21,165 (+29.8%), from €70,921 to €92,086
- Taxes +€4,208
up €4,208 (+30.9%), from €13,626 to €17,835
- Depreciation +€2,293
up €2,293 (+182%), from €1,262 to €3,555
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 | €70,912 | €140,184 | +€69,272 | +97.7% |
| Fixed assets | 21/28 | €12,347 | €8,792 | -€3,555 | -28.8% |
| Tangible fixed assets | 22/27 | €12,347 | €8,792 | -€3,555 | -28.8% |
| Furniture and vehicles | 24 | €5,172 | €3,236 | -€1,936 | -37.4% |
| Other tangible fixed assets | 26 | €7,175 | €5,556 | -€1,619 | -22.6% |
| Current assets | 29/58 | €58,565 | €131,392 | +€72,827 | +124% |
| Amounts receivable within one year | 40/41 | €17,890 | €25,709 | +€7,819 | +43.7% |
| Trade receivables | 40 | €16,517 | €13,068 | -€3,449 | -20.9% |
| Other amounts receivable | 41 | €1,374 | €12,641 | +€11,267 | +820% |
| Cash at bank and in hand | 54/58 | €32,671 | €99,144 | +€66,473 | +203% |
| Deferred charges and accrued income | 490/1 | €8,004 | €6,539 | -€1,465 | -18.3% |
| Total equity and liabilities | 10/49 | €70,912 | €140,184 | +€69,272 | +97.7% |
| Equity | 10/15 | €66,166 | €134,506 | +€68,340 | +103% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,166 | €128,506 | +€68,340 | +114% |
| Amounts payable | 17/49 | €4,746 | €5,678 | +€932 | +19.6% |
| Amounts payable within one year | 42/48 | €4,746 | €5,678 | +€932 | +19.6% |
| Trade debts | 44 | €764 | €1,672 | +€908 | +119% |
| Suppliers | 440/4 | €764 | €1,672 | +€908 | +119% |
| Taxes, remuneration and social security | 45 | €3,926 | €4,006 | +€80 | +2.0% |
| Taxes | 450/3 | €3,926 | €4,006 | +€80 | +2.0% |
| Other amounts payable | 47/48 | €56 | €0 | -€56 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262 | €3,555 | +€2,293 | +182% |
| Other operating charges | 640/8 | €99 | €321 | +€223 | +226% |
| Gross operating margin | 9900 | €70,921 | €92,086 | +€21,165 | +29.8% |
| Operating profit (loss) | 9901 | €69,561 | €88,210 | +€18,649 | +26.8% |
| Financial income | 75/76B | - | €342 | +€342 | |
| Recurring financial income | 75 | - | €342 | +€342 | |
| Financial charges | 65/66B | €2,766 | €2,377 | -€389 | -14.1% |
| Recurring financial charges | 65 | €2,766 | €2,377 | -€389 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €66,795 | €86,175 | +€19,380 | +29.0% |
| Income taxes | 67/77 | €13,626 | €17,835 | +€4,208 | +30.9% |
| Profit (loss) for the period | 9904 | €53,168 | €68,340 | +€15,172 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,168 | €68,340 | +€15,172 | +28.5% |
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 29 October 2026 via checked.be.