ADI ROELANDT IMPORT-EXPORT: 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.
ADI ROELANDT IMPORT-EXPORT
Largest movements
- Stocks and contracts -€1.3m
down €1.3m (-62.7%), from €2.0m to €749,155
- Receivables within one year +€1.0m
up €1.0m (+63.9%), from €1.6m to €2.6m
of which Trade receivables: +€1.0m
- Reserves +€1.6m
up €1.6m (+1,089%), from €142,954 to €1.7m
of which Distributable reserves: +€1.6m
- Profit (loss) carried forward -€1.3m
down €1.3m (-100%), from €1.3m to €0
- Trade debts -€392,476
down €392,476 (-55.0%), from €713,856 to €321,380
- Tax, wage and social debts -€176,449
down €176,449 (-87.1%), from €202,513 to €26,065
of which Taxes: -€173,958
- Other debts +€88,971
up €88,971 (+6.6%), from €1.3m to €1.4m
- Gross operating margin +€336,123
up €336,123 (+181%), from €186,063 to €522,186
- Staff costs +€51,056
up €51,056 (+52.0%), from €98,264 to €149,320
- Taxes +€45,307
up €45,307 (+1,312%), from €3,452 to €48,759
- Financial income +€12,857
up €12,857 (+183%), from €7,035 to €19,892
- Financial charges -€7,505
down €7,505 (-10.4%), from €72,140 to €64,635
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,793,114 | €3,590,919 | -€202,194 | -5.3% |
| Fixed assets | 21/28 | €30,333 | €21,979 | -€8,354 | -27.5% |
| Tangible fixed assets | 22/27 | €30,333 | €21,979 | -€8,354 | -27.5% |
| Plant, machinery and equipment | 23 | €1,450 | €0 | -€1,450 | -100% |
| Furniture and vehicles | 24 | €28,883 | €21,979 | -€6,904 | -23.9% |
| Current assets | 29/58 | €3,762,781 | €3,568,941 | -€193,840 | -5.2% |
| Stocks and contracts in progress | 3 | €2,010,345 | €749,155 | -€1.3m | -62.7% |
| Stocks | 30/36 | €2,010,345 | €749,155 | -€1.3m | -62.7% |
| Amounts receivable within one year | 40/41 | €1,606,156 | €2,632,848 | +€1.0m | +63.9% |
| Trade receivables | 40 | €796,083 | €1,816,174 | +€1.0m | +128% |
| Other amounts receivable | 41 | €810,073 | €816,673 | +€6,600 | +0.8% |
| Cash at bank and in hand | 54/58 | €54,272 | €69,841 | +€15,570 | +28.7% |
| Deferred charges and accrued income | 490/1 | €92,008 | €117,096 | +€25,088 | +27.3% |
| Total equity and liabilities | 10/49 | €3,793,114 | €3,590,919 | -€202,194 | -5.3% |
| Equity | 10/15 | €1,475,273 | €1,741,088 | +€265,815 | +18.0% |
| Contributions | 10/11 | €40,750 | €40,750 | = | 0.0% |
| Reserves | 13 | €142,954 | €1,700,338 | +€1.6m | +1,089% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €23,750 | €23,750 | = | 0.0% |
| Distributable reserves | 133 | €119,204 | €1,676,588 | +€1.6m | +1,306% |
| Profit (loss) carried forward | 14 | €1,291,569 | €0 | -€1.3m | -100% |
| Amounts payable | 17/49 | €2,317,841 | €1,849,832 | -€468,009 | -20.2% |
| Amounts payable after more than one year | 17 | €13,363 | €2,717 | -€10,646 | -79.7% |
| Financial debts | 170/4 | €13,363 | €2,717 | -€10,646 | -79.7% |
| Amounts payable within one year | 42/48 | €2,265,843 | €1,786,239 | -€479,604 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €10,296 | €10,646 | +€350 | +3.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €713,856 | €321,380 | -€392,476 | -55.0% |
| Suppliers | 440/4 | €713,856 | €321,380 | -€392,476 | -55.0% |
| Taxes, remuneration and social security | 45 | €202,513 | €26,065 | -€176,449 | -87.1% |
| Taxes | 450/3 | €182,386 | €8,428 | -€173,958 | -95.4% |
| Remuneration and social security | 454/9 | €20,128 | €17,637 | -€2,491 | -12.4% |
| Other amounts payable | 47/48 | €1,339,178 | €1,428,148 | +€88,971 | +6.6% |
| Accrued charges and deferred income | 492/3 | €38,634 | €60,876 | +€22,241 | +57.6% |
| Non-recurring operating income | 76A | €2,800 | €0 | -€2,800 | -100% |
| Remuneration, social security and pensions | 62 | €98,264 | €149,320 | +€51,056 | +52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,087 | €8,354 | +€1,267 | +17.9% |
| Other operating charges | 640/8 | €8,315 | €5,194 | -€3,120 | -37.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €186,063 | €522,186 | +€336,123 | +181% |
| Operating profit (loss) | 9901 | €72,397 | €359,318 | +€286,921 | +396% |
| Financial income | 75/76B | €7,035 | €19,892 | +€12,857 | +183% |
| Recurring financial income | 75 | €7,035 | €19,892 | +€12,857 | +183% |
| Financial charges | 65/66B | €72,140 | €64,635 | -€7,505 | -10.4% |
| Recurring financial charges | 65 | €72,140 | €64,635 | -€7,505 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €7,292 | €314,574 | +€307,283 | +4,214% |
| Income taxes | 67/77 | €3,452 | €48,759 | +€45,307 | +1,312% |
| Profit (loss) for the period | 9904 | €3,839 | €265,815 | +€261,976 | +6,824% |
| Profit (loss) for the period to be appropriated | 9905 | €3,839 | €265,815 | +€261,976 | +6,824% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.