DE TROCH 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.
DE TROCH ROLAND
Largest movements
- Receivables within one year +€33,937
up €33,937 (+76.6%), from €44,325 to €78,262
of which Trade receivables: +€33,022
- Tangible fixed assets -€17,085
down €17,085 (-28.3%), from €60,389 to €43,304
of which Furniture and vehicles: -€15,936
- Stocks and contracts -€3,623
down €3,623 (-94.6%), from €3,831 to €208
of which Contracts in progress: -€3,213
- Deferred charges and accrued income +€3,009
up €3,009 (+275%), from €1,094 to €4,103
- Cash +€2,477
up €2,477 (+24.0%), from €10,342 to €12,820
mainly Net result for the year (+€29,887) and Depreciation (+€18,299)
- Reserves +€9,457
up €9,457 (+13.6%), from €69,705 to €79,162
- Tax, wage and social debts +€4,747
up €4,747, from €0 to €4,747
- Other debts +€4,249
up €4,249 (+23.7%), from €17,899 to €22,148
- Other operating charges -€24,507
down €24,507 (-94.4%), from €25,967 to €1,460
- Gross operating margin +€20,506
up €20,506 (+47.9%), from €42,793 to €63,299
- Taxes +€15,537
up €15,537 (+4,653%), from €334 to €15,871
- Financial income +€3,004
up €3,004 (+125%), from €2,404 to €5,408
- Depreciation -€1,965
down €1,965 (-9.7%), from €20,264 to €18,299
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 | €155,309 | €174,024 | +€18,715 | +12.1% |
| Fixed assets | 21/28 | €60,389 | €43,304 | -€17,085 | -28.3% |
| Tangible fixed assets | 22/27 | €60,389 | €43,304 | -€17,085 | -28.3% |
| Plant, machinery and equipment | 23 | €3,659 | €2,510 | -€1,149 | -31.4% |
| Furniture and vehicles | 24 | €56,730 | €40,794 | -€15,936 | -28.1% |
| Current assets | 29/58 | €94,920 | €130,720 | +€35,800 | +37.7% |
| Stocks and contracts in progress | 3 | €3,831 | €208 | -€3,623 | -94.6% |
| Stocks | 30/36 | €618 | €208 | -€410 | -66.3% |
| Contracts in progress | 37 | €3,213 | €0 | -€3,213 | -100% |
| Amounts receivable within one year | 40/41 | €44,325 | €78,262 | +€33,937 | +76.6% |
| Trade receivables | 40 | €3,097 | €36,119 | +€33,022 | +1,066% |
| Other amounts receivable | 41 | €41,228 | €42,143 | +€915 | +2.2% |
| Current investments | 50/53 | €35,327 | €35,327 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,342 | €12,820 | +€2,477 | +24.0% |
| Deferred charges and accrued income | 490/1 | €1,094 | €4,103 | +€3,009 | +275% |
| Total equity and liabilities | 10/49 | €155,309 | €174,024 | +€18,715 | +12.1% |
| Equity | 10/15 | €136,845 | €144,584 | +€7,739 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,705 | €79,162 | +€9,457 | +13.6% |
| Distributable reserves | 133 | €69,705 | €79,162 | +€9,457 | +13.6% |
| Profit (loss) carried forward | 14 | €48,540 | €46,822 | -€1,718 | -3.5% |
| Amounts payable | 17/49 | €18,464 | €29,440 | +€10,976 | +59.4% |
| Amounts payable within one year | 42/48 | €18,399 | €27,923 | +€9,524 | +51.8% |
| Trade debts | 44 | €499 | €1,028 | +€529 | +106% |
| Suppliers | 440/4 | €499 | €1,028 | +€529 | +106% |
| Taxes, remuneration and social security | 45 | €0 | €4,747 | +€4,747 | |
| Taxes | 450/3 | €0 | €4,747 | +€4,747 | |
| Other amounts payable | 47/48 | €17,899 | €22,148 | +€4,249 | +23.7% |
| Accrued charges and deferred income | 492/3 | €65 | €1,517 | +€1,451 | +2,217% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,264 | €18,299 | -€1,965 | -9.7% |
| Other operating charges | 640/8 | €25,967 | €1,460 | -€24,507 | -94.4% |
| Gross operating margin | 9900 | €42,793 | €63,299 | +€20,506 | +47.9% |
| Operating profit (loss) | 9901 | -€3,438 | €43,541 | +€46,979 | |
| Financial income | 75/76B | €2,404 | €5,408 | +€3,004 | +125% |
| Recurring financial income | 75 | €2,404 | €5,408 | +€3,004 | +125% |
| Financial charges | 65/66B | €3,291 | €3,191 | -€101 | -3.1% |
| Recurring financial charges | 65 | €3,291 | €3,191 | -€101 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,326 | €45,758 | +€50,084 | |
| Income taxes | 67/77 | €334 | €15,871 | +€15,537 | +4,653% |
| Profit (loss) for the period | 9904 | -€4,660 | €29,887 | +€34,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,660 | €29,887 | +€34,547 |
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 30 October 2026 via checked.be.