ELEVAGE DE ROULARD: 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.
ELEVAGE DE ROULARD
Largest movements
- Cash +€624
up €624 (+122%), from €513 to €1,137
mainly Other debts (+€2,428)
- Receivables within one year +€241
up €241 (+2.6%), from €9,399 to €9,640
of which Other amounts receivable: +€285
- Other debts +€2,428
up €2,428 (+2.4%), from €103,073 to €105,501
- Profit (loss) carried forward -€1,555
down €1,555 (-1.5%), from -€100,396 to -€101,951
- Other operating charges +€667
up €667 (+349%), from €191 to €858
- Gross operating margin +€476
up €476 (+42.2%), from -€1,128 to -€651
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 | €9,912 | €10,777 | +€866 | +8.7% |
| Current assets | 29/58 | €9,912 | €10,777 | +€866 | +8.7% |
| Amounts receivable within one year | 40/41 | €9,399 | €9,640 | +€241 | +2.6% |
| Trade receivables | 40 | €9,091 | €9,047 | -€44 | -0.5% |
| Other amounts receivable | 41 | €308 | €593 | +€285 | +92.4% |
| Cash at bank and in hand | 54/58 | €513 | €1,137 | +€624 | +122% |
| Total equity and liabilities | 10/49 | €9,912 | €10,777 | +€866 | +8.7% |
| Equity | 10/15 | -€94,076 | -€95,631 | -€1,555 | -1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120 | €120 | = | 0.0% |
| Tax-exempt reserves | 132 | €120 | €120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,396 | -€101,951 | -€1,555 | -1.5% |
| Amounts payable | 17/49 | €103,988 | €106,409 | +€2,421 | +2.3% |
| Amounts payable within one year | 42/48 | €103,988 | €106,409 | +€2,421 | +2.3% |
| Trade debts | 44 | €915 | €908 | -€8 | -0.8% |
| Suppliers | 440/4 | €915 | €908 | -€8 | -0.8% |
| Other amounts payable | 47/48 | €103,073 | €105,501 | +€2,428 | +2.4% |
| Other operating charges | 640/8 | €191 | €858 | +€667 | +349% |
| Gross operating margin | 9900 | -€1,128 | -€651 | +€476 | +42.2% |
| Operating profit (loss) | 9901 | -€1,319 | -€1,509 | -€191 | -14.5% |
| Financial charges | 65/66B | €39 | €46 | +€7 | +17.8% |
| Recurring financial charges | 65 | €39 | €46 | +€7 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,358 | -€1,555 | -€198 | -14.6% |
| Profit (loss) for the period | 9904 | -€1,358 | -€1,555 | -€198 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,358 | -€1,555 | -€198 | -14.6% |
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 26 October 2026 via checked.be.