VAN ROELEN CONSULTANCY: 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.
VAN ROELEN CONSULTANCY
Largest movements
- Cash -€37,245
down €37,245 (-23.0%), from €162,108 to €124,863
mainly Contributions, distributions and other (-€42,308) and Other debts (-€12,496)
- Receivables within one year +€4,747
up €4,747 (+106%), from €4,466 to €9,213
of which Other amounts receivable: +€3,635
- Deferred charges and accrued income -€2,138
down €2,138 (-19.7%), from €10,837 to €8,699
- Other debts -€12,496
down €12,496 (-10.6%), from €118,196 to €105,700
- Tax, wage and social debts -€10,764
down €10,764 (-99.4%), from €10,829 to €64
of which Taxes: -€8,764
- Reserves -€10,219
down €10,219 (-24.2%), from €42,308 to €32,089
- Gross operating margin -€13,649
down €13,649 (-23.5%), from €57,969 to €44,320
- Taxes -€3,509
down €3,509 (-23.8%), from €14,758 to €11,249
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 | €177,410 | €143,922 | -€33,489 | -18.9% |
| Fixed assets | 21/28 | €0 | €1,146 | +€1,146 | |
| Tangible fixed assets | 22/27 | €0 | €1,146 | +€1,146 | |
| Furniture and vehicles | 24 | €0 | €1,146 | +€1,146 | |
| Current assets | 29/58 | €177,410 | €142,775 | -€34,635 | -19.5% |
| Amounts receivable within one year | 40/41 | €4,466 | €9,213 | +€4,747 | +106% |
| Trade receivables | 40 | €4,045 | €5,157 | +€1,112 | +27.5% |
| Other amounts receivable | 41 | €421 | €4,056 | +€3,635 | +863% |
| Cash at bank and in hand | 54/58 | €162,108 | €124,863 | -€37,245 | -23.0% |
| Deferred charges and accrued income | 490/1 | €10,837 | €8,699 | -€2,138 | -19.7% |
| Total equity and liabilities | 10/49 | €177,410 | €143,922 | -€33,489 | -18.9% |
| Equity | 10/15 | €43,308 | €33,089 | -€10,219 | -23.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €42,308 | €32,089 | -€10,219 | -24.2% |
| Distributable reserves | 133 | €42,308 | €32,089 | -€10,219 | -24.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €134,103 | €110,833 | -€23,270 | -17.4% |
| Amounts payable within one year | 42/48 | €134,103 | €110,833 | -€23,270 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €4,774 | €4,515 | -€259 | -5.4% |
| Credit institutions | 430/8 | €4,774 | €4,515 | -€259 | -5.4% |
| Trade debts | 44 | €304 | €553 | +€249 | +81.8% |
| Suppliers | 440/4 | €304 | €553 | +€249 | +81.8% |
| Taxes, remuneration and social security | 45 | €10,829 | €64 | -€10,764 | -99.4% |
| Taxes | 450/3 | €8,829 | €64 | -€8,764 | -99.3% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €118,196 | €105,700 | -€12,496 | -10.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €76 | -€20 | -21.0% |
| Other operating charges | 640/8 | €646 | €647 | +€1 | +0.1% |
| Gross operating margin | 9900 | €57,969 | €44,320 | -€13,649 | -23.5% |
| Operating profit (loss) | 9901 | €57,226 | €43,597 | -€13,629 | -23.8% |
| Financial income | 75/76B | €95 | €9 | -€85 | -90.5% |
| Recurring financial income | 75 | €95 | €9 | -€85 | -90.5% |
| Financial charges | 65/66B | €255 | €269 | +€14 | +5.4% |
| Recurring financial charges | 65 | €255 | €269 | +€14 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €57,066 | €43,338 | -€13,728 | -24.1% |
| Income taxes | 67/77 | €14,758 | €11,249 | -€3,509 | -23.8% |
| Profit (loss) for the period | 9904 | €42,308 | €32,089 | -€10,219 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,308 | €32,089 | -€10,219 | -24.2% |
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 31 October 2026 via checked.be.