DE ROELAND: 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.
What changed
DE ROELAND
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-
2024 · €0
Equity
€62,000
2024 · €62,000
Cash
€216
2024 · €471-€255
Balance sheet total
€420,021
2024 · €436,787-€16,766
Largest movements
Assets
- Tangible fixed assets -€15,641
down €15,641 (-3.6%), from €431,433 to €415,792
Equity and liabilities
- Accrued charges and deferred income -€16,417
down €16,417 (-4.4%), from €374,438 to €358,021
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €436,787 | €420,021 | -€16,766 | -3.8% |
| Fixed assets | 21/28 | €431,433 | €415,792 | -€15,641 | -3.6% |
| Tangible fixed assets | 22/27 | €431,433 | €415,792 | -€15,641 | -3.6% |
| Land and buildings | 22 | €431,433 | €415,792 | -€15,641 | -3.6% |
| Current assets | 29/58 | €5,354 | €4,229 | -€1,125 | -21.0% |
| Amounts receivable after more than one year | 29 | €4,883 | €4,013 | -€870 | -17.8% |
| Trade receivables | 290 | €4,270 | €3,570 | -€700 | -16.4% |
| Other amounts receivable | 291 | €613 | €443 | -€170 | -27.7% |
| Cash at bank and in hand | 54/58 | €471 | €216 | -€255 | -54.1% |
| Total equity and liabilities | 10/49 | €436,787 | €420,021 | -€16,766 | -3.8% |
| Equity | 10/15 | €62,000 | €62,000 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €374,787 | €358,021 | -€16,766 | -4.5% |
| Amounts payable within one year | 42/48 | €349 | €0 | -€349 | -100% |
| Trade debts | 44 | €349 | €0 | -€349 | -100% |
| Suppliers | 440/4 | €349 | €0 | -€349 | -100% |
| Accrued charges and deferred income | 492/3 | €374,438 | €358,021 | -€16,417 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,687 | €15,641 | -€46 | -0.3% |
| Other operating charges | 640/8 | €5,160 | €5,328 | +€168 | +3.3% |
| Gross operating margin | 9900 | €20,847 | €20,969 | +€122 | +0.6% |
| Operating profit (loss) | 9901 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €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.