CDHC ROLAND: 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.
CDHC ROLAND
Largest movements
- Tangible fixed assets -€72,653
down €72,653 (-5.5%), from €1.3m to €1.2m
of which Land and buildings: -€55,473
- Intangible fixed assets -€34,000
down €34,000 (-44.4%), from €76,500 to €42,500
- Cash -€27,288
down €27,288 (-3.2%), from €861,624 to €834,335
mainly Contributions, distributions and other (-€600,000) and Other debts (-€131,922)
- Other debts -€131,922
down €131,922 (-10.6%), from €1.3m to €1.1m
- Debts after one year -€95,049
down €95,049 (-15.3%), from €621,111 to €526,061
- Reserves +€67,000
up €67,000 (+40.0%), from €167,500 to €234,500
- Tax, wage and social debts +€55,710
up €55,710 (+110%), from €50,460 to €106,169
of which Taxes: +€51,923
- Trade debts -€28,434
down €28,434 (-63.5%), from €44,755 to €16,321
- Gross operating margin +€205,398
up €205,398 (+21.3%), from €962,591 to €1.2m
- Taxes +€63,282
up €63,282 (+38.6%), from €163,917 to €227,200
- Staff costs -€16,458
down €16,458 (-13.7%), from €119,822 to €103,364
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 | €2,266,594 | €2,133,880 | -€132,715 | -5.9% |
| Fixed assets | 21/28 | €1,389,763 | €1,283,111 | -€106,653 | -7.7% |
| Intangible fixed assets | 21 | €76,500 | €42,500 | -€34,000 | -44.4% |
| Tangible fixed assets | 22/27 | €1,313,263 | €1,240,611 | -€72,653 | -5.5% |
| Land and buildings | 22 | €1,077,718 | €1,022,245 | -€55,473 | -5.1% |
| Furniture and vehicles | 24 | €235,545 | €186,018 | -€49,527 | -21.0% |
| Other tangible fixed assets | 26 | - | €32,348 | +€32,348 | |
| Current assets | 29/58 | €876,831 | €850,769 | -€26,062 | -3.0% |
| Cash at bank and in hand | 54/58 | €861,624 | €834,335 | -€27,288 | -3.2% |
| Deferred charges and accrued income | 490/1 | €15,208 | €16,434 | +€1,226 | +8.1% |
| Total equity and liabilities | 10/49 | €2,266,594 | €2,133,880 | -€132,715 | -5.9% |
| Equity | 10/15 | €192,733 | €260,123 | +€67,390 | +35.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €167,500 | €234,500 | +€67,000 | +40.0% |
| Distributable reserves | 133 | €167,500 | €234,500 | +€67,000 | +40.0% |
| Profit (loss) carried forward | 14 | €233 | €623 | +€390 | +167% |
| Amounts payable | 17/49 | €2,073,861 | €1,873,756 | -€200,105 | -9.6% |
| Amounts payable after more than one year | 17 | €621,111 | €526,061 | -€95,049 | -15.3% |
| Financial debts | 170/4 | €621,111 | €526,061 | -€95,049 | -15.3% |
| Amounts payable within one year | 42/48 | €1,440,976 | €1,335,746 | -€105,230 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €95,633 | €95,049 | -€583 | -0.6% |
| Trade debts | 44 | €44,755 | €16,321 | -€28,434 | -63.5% |
| Suppliers | 440/4 | €44,755 | €16,321 | -€28,434 | -63.5% |
| Taxes, remuneration and social security | 45 | €50,460 | €106,169 | +€55,710 | +110% |
| Taxes | 450/3 | €33,193 | €85,116 | +€51,923 | +156% |
| Remuneration and social security | 454/9 | €17,267 | €21,053 | +€3,786 | +21.9% |
| Other amounts payable | 47/48 | €1,250,128 | €1,118,206 | -€131,922 | -10.6% |
| Accrued charges and deferred income | 492/3 | €11,774 | €11,949 | +€175 | +1.5% |
| Remuneration, social security and pensions | 62 | €119,822 | €103,364 | -€16,458 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,616 | €152,287 | +€10,671 | +7.5% |
| Other operating charges | 640/8 | €2,349 | €2,289 | -€60 | -2.5% |
| Gross operating margin | 9900 | €962,591 | €1,167,989 | +€205,398 | +21.3% |
| Operating profit (loss) | 9901 | €698,804 | €910,050 | +€211,245 | +30.2% |
| Financial income | 75/76B | €3,865 | €6,921 | +€3,056 | +79.1% |
| Recurring financial income | 75 | €3,865 | €6,921 | +€3,056 | +79.1% |
| Financial charges | 65/66B | €24,284 | €22,381 | -€1,903 | -7.8% |
| Recurring financial charges | 65 | €24,284 | €22,381 | -€1,903 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €678,386 | €894,590 | +€216,204 | +31.9% |
| Income taxes | 67/77 | €163,917 | €227,200 | +€63,282 | +38.6% |
| Profit (loss) for the period | 9904 | €514,468 | €667,390 | +€152,922 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €514,468 | €667,390 | +€152,922 | +29.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.