BAR ROLIN: 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.
BAR ROLIN
Largest movements
- Cash +€30,963
up €30,963 (+30.8%), from €100,627 to €131,589
mainly Depreciation (+€32,919) and Tax, wage and social debts (+€17,103)
- Receivables within one year +€18,660
up €18,660 (+57.8%), from €32,266 to €50,926
- Tangible fixed assets -€14,963
down €14,963 (-11.6%), from €128,766 to €113,803
of which Other tangible fixed assets: -€16,123
- Deferred charges and accrued income -€12,105
down €12,105 (-83.1%), from €14,568 to €2,463
- Tax, wage and social debts +€17,103
up €17,103 (+38.2%), from €44,739 to €61,842
of which Taxes: +€17,988
- Profit (loss) carried forward +€7,680
up €7,680 (+4.3%), from €176,769 to €184,449
- Gross operating margin -€25,076
down €25,076 (-8.8%), from €286,323 to €261,247
- Staff costs +€12,489
up €12,489 (+6.2%), from €200,401 to €212,890
- Taxes -€5,205
down €5,205 (-51.2%), from €10,166 to €4,961
- Depreciation +€3,782
up €3,782 (+13.0%), from €29,137 to €32,919
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 | €319,544 | €342,973 | +€23,430 | +7.3% |
| Fixed assets | 21/28 | €129,341 | €114,378 | -€14,963 | -11.6% |
| Tangible fixed assets | 22/27 | €128,766 | €113,803 | -€14,963 | -11.6% |
| Plant, machinery and equipment | 23 | €18,353 | €23,011 | +€4,658 | +25.4% |
| Furniture and vehicles | 24 | €25,108 | €21,610 | -€3,498 | -13.9% |
| Other tangible fixed assets | 26 | €85,305 | €69,182 | -€16,123 | -18.9% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €190,203 | €228,596 | +€38,393 | +20.2% |
| Stocks and contracts in progress | 3 | €8,487 | €8,487 | = | 0.0% |
| Stocks | 30/36 | €8,487 | €8,487 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,266 | €50,926 | +€18,660 | +57.8% |
| Other amounts receivable | 41 | €32,266 | €50,926 | +€18,660 | +57.8% |
| Current investments | 50/53 | €34,256 | €35,131 | +€875 | +2.6% |
| Cash at bank and in hand | 54/58 | €100,627 | €131,589 | +€30,963 | +30.8% |
| Deferred charges and accrued income | 490/1 | €14,568 | €2,463 | -€12,105 | -83.1% |
| Total equity and liabilities | 10/49 | €319,544 | €342,973 | +€23,430 | +7.3% |
| Equity | 10/15 | €195,369 | €203,049 | +€7,680 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,769 | €184,449 | +€7,680 | +4.3% |
| Amounts payable | 17/49 | €124,175 | €139,925 | +€15,750 | +12.7% |
| Amounts payable after more than one year | 17 | €70,523 | €70,523 | = | 0.0% |
| Financial debts | 170/4 | €70,523 | €70,523 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,652 | €69,402 | +€15,750 | +29.4% |
| Trade debts | 44 | €4,114 | €2,760 | -€1,353 | -32.9% |
| Suppliers | 440/4 | €4,114 | €2,760 | -€1,353 | -32.9% |
| Taxes, remuneration and social security | 45 | €44,739 | €61,842 | +€17,103 | +38.2% |
| Taxes | 450/3 | €31,992 | €49,980 | +€17,988 | +56.2% |
| Remuneration and social security | 454/9 | €12,747 | €11,862 | -€885 | -6.9% |
| Other amounts payable | 47/48 | €4,799 | €4,799 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €200,401 | €212,890 | +€12,489 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,137 | €32,919 | +€3,782 | +13.0% |
| Other operating charges | 640/8 | €1,383 | €2,629 | +€1,247 | +90.1% |
| Gross operating margin | 9900 | €286,323 | €261,247 | -€25,076 | -8.8% |
| Operating profit (loss) | 9901 | €55,402 | €12,809 | -€42,594 | -76.9% |
| Financial income | 75/76B | €0 | €21 | +€21 | +10,525% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +10,525% |
| Financial charges | 65/66B | €121 | €190 | +€69 | +57.1% |
| Recurring financial charges | 65 | €121 | €190 | +€69 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €55,282 | €12,640 | -€42,641 | -77.1% |
| Income taxes | 67/77 | €10,166 | €4,961 | -€5,205 | -51.2% |
| Profit (loss) for the period | 9904 | €45,116 | €7,680 | -€37,436 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,116 | €7,680 | -€37,436 | -83.0% |
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 13 October 2026 via checked.be.