AROLLA: 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.
AROLLA
Largest movements
- Tangible fixed assets -€8,248
down €8,248 (-4.0%), from €204,024 to €195,776
of which Land and buildings: -€5,625
- Profit (loss) carried forward -€18,867
down €18,867 (-8.1%), from -€232,564 to -€251,431
- Other debts +€10,500
up €10,500 (+9.5%), from €110,719 to €121,219
- Depreciation +€1,409
up €1,409 (+20.6%), from €6,839 to €8,248
- Other operating charges -€327
down €327 (-8.6%), from €3,814 to €3,486
- Gross operating margin +€103
up €103 (+1.4%), from -€7,207 to -€7,104
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 | €204,514 | €197,443 | -€7,071 | -3.5% |
| Fixed assets | 21/28 | €204,024 | €195,776 | -€8,248 | -4.0% |
| Tangible fixed assets | 22/27 | €204,024 | €195,776 | -€8,248 | -4.0% |
| Land and buildings | 22 | €197,564 | €191,939 | -€5,625 | -2.8% |
| Plant, machinery and equipment | 23 | €6,336 | €3,775 | -€2,561 | -40.4% |
| Furniture and vehicles | 24 | €125 | €62 | -€62 | -50.0% |
| Current assets | 29/58 | €489 | €1,667 | +€1,177 | +240.5% |
| Amounts receivable within one year | 40/41 | €10 | €604 | +€594 | +5940.1% |
| Trade receivables | 40 | €10 | €604 | +€594 | +5940.1% |
| Cash at bank and in hand | 54/58 | €479 | €1,063 | +€583 | +121.6% |
| Total equity and liabilities | 10/49 | €204,514 | €197,443 | -€7,071 | -3.5% |
| Equity | 10/15 | -€136,564 | -€155,431 | -€18,867 | -13.8% |
| Contributions | 10/11 | €96,000 | €96,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,564 | -€251,431 | -€18,867 | -8.1% |
| Amounts payable | 17/49 | €341,077 | €352,874 | +€11,797 | +3.5% |
| Amounts payable after more than one year | 17 | €230,000 | €230,000 | = | 0.0% |
| Other amounts payable | 178/9 | €230,000 | €230,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,077 | €122,874 | +€11,797 | +10.6% |
| Trade debts | 44 | €203 | €1,639 | +€1,436 | +709.1% |
| Suppliers | 440/4 | €203 | €1,639 | +€1,436 | +709.1% |
| Taxes, remuneration and social security | 45 | €155 | €16 | -€140 | -89.8% |
| Taxes | 450/3 | €155 | €16 | -€140 | -89.8% |
| Other amounts payable | 47/48 | €110,719 | €121,219 | +€10,500 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,839 | €8,248 | +€1,409 | +20.6% |
| Other operating charges | 640/8 | €3,814 | €3,486 | -€327 | -8.6% |
| Gross operating margin | 9900 | -€7,207 | -€7,104 | +€103 | +1.4% |
| Operating profit (loss) | 9901 | -€17,860 | -€18,839 | -€978 | -5.5% |
| Financial income | 75/76B | €6 | €27 | +€21 | +350.5% |
| Recurring financial income | 75 | €6 | €27 | +€21 | +350.5% |
| Financial charges | 65/66B | €66 | €56 | -€11 | -15.9% |
| Recurring financial charges | 65 | €66 | €56 | -€11 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,921 | -€18,867 | -€947 | -5.3% |
| Profit (loss) for the period | 9904 | -€17,921 | -€18,867 | -€947 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,921 | -€18,867 | -€947 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.