ROZANOWSKI CONSULTING: what changed
ROZANOWSKI CONSULTING
Largest movements
- Cash -€89,849
down €89,849 (-86.0%), from €104,421 to €14,571
mainly Receivables within one year (-€83,594) and Tax, wage and social debts (-€54,209)
- Receivables within one year +€83,594
up €83,594 (+30.3%), from €275,953 to €359,547
of which Trade receivables: +€49,872
- Tangible fixed assets -€10,674
down €10,674 (-53.0%), from €20,152 to €9,478
of which Furniture and vehicles: -€10,308
- Tax, wage and social debts -€54,209
down €54,209 (-52.4%), from €103,386 to €49,177
of which Taxes: -€36,249
- Trade debts +€37,024
up €37,024 (+37.3%), from €99,337 to €136,362
- Reserves +€7,458
up €7,458 (+3.9%), from €188,921 to €196,379
- Current portion of long-term debt -€7,044
down €7,044 (-91.6%), from €7,691 to €647
- Gross operating margin -€219,100
down €219,100 (-67.3%), from €325,631 to €106,531
- Staff costs -€208,037
down €208,037 (-73.9%), from €281,481 to €73,444
- Depreciation -€14,094
down €14,094 (-50.0%), from €28,175 to €14,082
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,994 | €383,600 | -€17,395 | -4.3% |
| Fixed assets | 21/28 | €20,152 | €9,478 | -€10,674 | -53.0% |
| Tangible fixed assets | 22/27 | €20,152 | €9,478 | -€10,674 | -53.0% |
| Furniture and vehicles | 24 | €19,004 | €8,696 | -€10,308 | -54.2% |
| Other tangible fixed assets | 26 | €1,148 | €782 | -€366 | -31.9% |
| Current assets | 29/58 | €380,842 | €374,121 | -€6,721 | -1.8% |
| Amounts receivable within one year | 40/41 | €275,953 | €359,547 | +€83,594 | +30.3% |
| Trade receivables | 40 | €245,331 | €295,203 | +€49,872 | +20.3% |
| Other amounts receivable | 41 | €30,622 | €64,344 | +€33,723 | +110% |
| Cash at bank and in hand | 54/58 | €104,421 | €14,571 | -€89,849 | -86.0% |
| Deferred charges and accrued income | 490/1 | €469 | €3 | -€466 | -99.4% |
| Total equity and liabilities | 10/49 | €400,994 | €383,600 | -€17,395 | -4.3% |
| Equity | 10/15 | €189,921 | €197,379 | +€7,458 | +3.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €188,921 | €196,379 | +€7,458 | +3.9% |
| Distributable reserves | 133 | €188,921 | €196,379 | +€7,458 | +3.9% |
| Amounts payable | 17/49 | €211,073 | €186,220 | -€24,853 | -11.8% |
| Amounts payable after more than one year | 17 | €647 | - | -€647 | |
| Financial debts | 170/4 | €647 | - | -€647 | |
| Amounts payable within one year | 42/48 | €210,415 | €186,186 | -€24,229 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €7,691 | €647 | -€7,044 | -91.6% |
| Trade debts | 44 | €99,337 | €136,362 | +€37,024 | +37.3% |
| Suppliers | 440/4 | €99,337 | €136,362 | +€37,024 | +37.3% |
| Taxes, remuneration and social security | 45 | €103,386 | €49,177 | -€54,209 | -52.4% |
| Taxes | 450/3 | €75,193 | €38,944 | -€36,249 | -48.2% |
| Remuneration and social security | 454/9 | €28,193 | €10,233 | -€17,960 | -63.7% |
| Accrued charges and deferred income | 492/3 | €12 | €34 | +€23 | +196% |
| Non-recurring operating income | 76A | €760 | - | -€760 | |
| Remuneration, social security and pensions | 62 | €281,481 | €73,444 | -€208,037 | -73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,175 | €14,082 | -€14,094 | -50.0% |
| Other operating charges | 640/8 | €883 | €1,181 | +€297 | +33.6% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €325,631 | €106,531 | -€219,100 | -67.3% |
| Operating profit (loss) | 9901 | €14,591 | €17,824 | +€3,233 | +22.2% |
| Financial income | 75/76B | €2 | €214 | +€212 | +12,870% |
| Recurring financial income | 75 | €2 | €214 | +€212 | +12,870% |
| Financial charges | 65/66B | €4,818 | €4,779 | -€39 | -0.8% |
| Recurring financial charges | 65 | €4,818 | €4,779 | -€39 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €9,774 | €13,259 | +€3,485 | +35.7% |
| Income taxes | 67/77 | €5,606 | €5,801 | +€194 | +3.5% |
| Profit (loss) for the period | 9904 | €4,168 | €7,458 | +€3,290 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,168 | €7,458 | +€3,290 | +78.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.