De Rollebeek: 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.
De Rollebeek
Largest movements
- Current investments -€276,447
no longer reported in 2025 (was €276,447)
- Receivables within one year +€80,604
up €80,604 (+81.5%), from €98,937 to €179,541
of which Other amounts receivable: +€43,143
- Cash -€31,228
down €31,228 (-34.6%), from €90,135 to €58,907
mainly Net result for the year (-€134,979) and Receivables within one year (-€80,604)
- Stocks and contracts +€26,650
up €26,650 (+61.1%), from €43,600 to €70,250
- Tangible fixed assets -€24,875
down €24,875 (-2.7%), from €912,396 to €887,521
of which Assets under construction and advance payments: -€323,727
- Reserves -€134,979
down €134,979 (-21.5%), from €626,759 to €491,779
of which Distributable reserves: -€127,179
- Debts after one year -€48,141
down €48,141 (-10.0%), from €481,261 to €433,120
- Tax, wage and social debts -€36,270
down €36,270 (-93.8%), from €38,688 to €2,418
of which Taxes: -€34,645
- Gross operating margin -€706,727
down €706,727, from €669,134 to -€37,593
- Taxes -€184,244
down €184,244 (-99.9%), from €184,402 to €158
- Financial charges -€9,356
down €9,356 (-41.4%), from €22,616 to €13,260
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 | €1,427,450 | €1,203,202 | -€224,248 | -15.7% |
| Fixed assets | 21/28 | €914,396 | €889,521 | -€24,875 | -2.7% |
| Tangible fixed assets | 22/27 | €912,396 | €887,521 | -€24,875 | -2.7% |
| Land and buildings | 22 | €558,828 | €867,136 | +€308,308 | +55.2% |
| Plant, machinery and equipment | 23 | €24,761 | €17,637 | -€7,124 | -28.8% |
| Furniture and vehicles | 24 | €5,081 | €2,748 | -€2,333 | -45.9% |
| Assets under construction and advance payments | 27 | €323,727 | - | -€323,727 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €513,054 | €313,681 | -€199,373 | -38.9% |
| Stocks and contracts in progress | 3 | €43,600 | €70,250 | +€26,650 | +61.1% |
| Stocks | 30/36 | €43,600 | €70,250 | +€26,650 | +61.1% |
| Amounts receivable within one year | 40/41 | €98,937 | €179,541 | +€80,604 | +81.5% |
| Trade receivables | 40 | €86,415 | €123,876 | +€37,461 | +43.4% |
| Other amounts receivable | 41 | €12,522 | €55,665 | +€43,143 | +345% |
| Current investments | 50/53 | €276,447 | - | -€276,447 | |
| Cash at bank and in hand | 54/58 | €90,135 | €58,907 | -€31,228 | -34.6% |
| Deferred charges and accrued income | 490/1 | €3,935 | €4,983 | +€1,048 | +26.6% |
| Total equity and liabilities | 10/49 | €1,427,450 | €1,203,202 | -€224,248 | -15.7% |
| Equity | 10/15 | €692,359 | €557,379 | -€134,979 | -19.5% |
| Contributions | 10/11 | €65,600 | €65,600 | = | 0.0% |
| Reserves | 13 | €626,759 | €491,779 | -€134,979 | -21.5% |
| Non-distributable reserves | 130/1 | €7,800 | - | -€7,800 | |
| Reserves not available under the articles | 1311 | €7,800 | - | -€7,800 | |
| Distributable reserves | 133 | €618,959 | €491,779 | -€127,179 | -20.5% |
| Amounts payable | 17/49 | €735,092 | €645,823 | -€89,269 | -12.1% |
| Amounts payable after more than one year | 17 | €481,261 | €433,120 | -€48,141 | -10.0% |
| Financial debts | 170/4 | €481,261 | €433,120 | -€48,141 | -10.0% |
| Amounts payable within one year | 42/48 | €253,831 | €212,573 | -€41,257 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €48,141 | €48,141 | = | 0.0% |
| Trade debts | 44 | €48,284 | €58,139 | +€9,855 | +20.4% |
| Suppliers | 440/4 | €48,284 | €58,139 | +€9,855 | +20.4% |
| Advances received on contracts in progress | 46 | €3,506 | €2,050 | -€1,456 | -41.5% |
| Taxes, remuneration and social security | 45 | €38,688 | €2,418 | -€36,270 | -93.8% |
| Taxes | 450/3 | €34,661 | €16 | -€34,645 | -100.0% |
| Remuneration and social security | 454/9 | €4,027 | €2,401 | -€1,625 | -40.4% |
| Other amounts payable | 47/48 | €115,212 | €101,826 | -€13,386 | -11.6% |
| Accrued charges and deferred income | 492/3 | - | €129 | +€129 | |
| Non-recurring operating income | 76A | €51,990 | - | -€51,990 | |
| Remuneration, social security and pensions | 62 | €13,531 | €14,965 | +€1,433 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,337 | €66,352 | +€5,016 | +8.2% |
| Other operating charges | 640/8 | €4,887 | €9,356 | +€4,469 | +91.5% |
| Gross operating margin | 9900 | €669,134 | -€37,593 | -€706,727 | |
| Operating profit (loss) | 9901 | €589,379 | -€128,266 | -€717,645 | |
| Financial income | 75/76B | €3,648 | €6,705 | +€3,057 | +83.8% |
| Recurring financial income | 75 | €3,648 | €6,705 | +€3,057 | +83.8% |
| Financial charges | 65/66B | €22,616 | €13,260 | -€9,356 | -41.4% |
| Recurring financial charges | 65 | €22,616 | €13,260 | -€9,356 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €570,410 | -€134,821 | -€705,232 | |
| Income taxes | 67/77 | €184,402 | €158 | -€184,244 | -99.9% |
| Profit (loss) for the period | 9904 | €386,008 | -€134,979 | -€520,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €386,008 | -€134,979 | -€520,988 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.