EURO-ROLL: 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.
EURO-ROLL
Largest movements
- Tangible fixed assets -€15,283
down €15,283 (-13.6%), from €112,042 to €96,759
of which Land and buildings: -€9,870
- Cash +€10,958
up €10,958 (+209%), from €5,242 to €16,200
mainly Depreciation (+€15,935) and Net result for the year (+€6,999)
- Receivables within one year +€8,580
up €8,580 (+39.1%), from €21,923 to €30,503
of which Trade receivables: +€10,792
- Receivables after one year -€3,045
down €3,045 (-100%), from €3,045 to €0
- Deferred charges and accrued income +€3,034
up €3,034 (+122%), from €2,488 to €5,522
- Debts after one year -€14,515
down €14,515 (-13.9%), from €104,750 to €90,235
- Advances received +€6,773
up €6,773 (+21,113%), from €32 to €6,805
- Trade debts +€6,523
up €6,523 (+30.6%), from €21,341 to €27,864
- Reserves +€4,714
new in 2025: €4,714
- Profit (loss) carried forward +€2,285
up €2,285, from -€2,285 to €0
- Gross operating margin +€6,662
up €6,662 (+28.7%), from €23,190 to €29,852
- Taxes +€2,528
up €2,528 (+220%), from €1,149 to €3,677
- Financial charges -€1,696
down €1,696 (-64.0%), from €2,649 to €953
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 | €150,804 | €153,320 | +€2,515 | +1.7% |
| Fixed assets | 21/28 | €112,278 | €96,759 | -€15,519 | -13.8% |
| Tangible fixed assets | 22/27 | €112,042 | €96,759 | -€15,283 | -13.6% |
| Land and buildings | 22 | €102,809 | €92,940 | -€9,870 | -9.6% |
| Furniture and vehicles | 24 | €9,233 | €3,820 | -€5,413 | -58.6% |
| Financial fixed assets | 28 | €236 | €0 | -€236 | -100% |
| Current assets | 29/58 | €38,526 | €56,560 | +€18,034 | +46.8% |
| Amounts receivable after more than one year | 29 | €3,045 | €0 | -€3,045 | -100% |
| Other amounts receivable | 291 | €3,045 | €0 | -€3,045 | -100% |
| Stocks and contracts in progress | 3 | €5,828 | €4,336 | -€1,492 | -25.6% |
| Stocks | 30/36 | €5,828 | €4,336 | -€1,492 | -25.6% |
| Amounts receivable within one year | 40/41 | €21,923 | €30,503 | +€8,580 | +39.1% |
| Trade receivables | 40 | €15,446 | €26,238 | +€10,792 | +69.9% |
| Other amounts receivable | 41 | €6,477 | €4,265 | -€2,213 | -34.2% |
| Cash at bank and in hand | 54/58 | €5,242 | €16,200 | +€10,958 | +209% |
| Deferred charges and accrued income | 490/1 | €2,488 | €5,522 | +€3,034 | +122% |
| Total equity and liabilities | 10/49 | €150,804 | €153,320 | +€2,515 | +1.7% |
| Equity | 10/15 | €3,915 | €10,914 | +€6,999 | +179% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €4,714 | +€4,714 | |
| Distributable reserves | 133 | - | €4,714 | +€4,714 | |
| Profit (loss) carried forward | 14 | -€2,285 | €0 | +€2,285 | |
| Amounts payable | 17/49 | €146,889 | €142,405 | -€4,484 | -3.1% |
| Amounts payable after more than one year | 17 | €104,750 | €90,235 | -€14,515 | -13.9% |
| Financial debts | 170/4 | €104,750 | €90,235 | -€14,515 | -13.9% |
| Amounts payable within one year | 42/48 | €39,779 | €50,811 | +€11,032 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €16,162 | €14,515 | -€1,647 | -10.2% |
| Trade debts | 44 | €21,341 | €27,864 | +€6,523 | +30.6% |
| Suppliers | 440/4 | €21,341 | €27,864 | +€6,523 | +30.6% |
| Advances received on contracts in progress | 46 | €32 | €6,805 | +€6,773 | +21,113% |
| Taxes, remuneration and social security | 45 | €2,244 | €1,627 | -€617 | -27.5% |
| Taxes | 450/3 | €2,244 | €1,627 | -€617 | -27.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,361 | €1,360 | -€1,001 | -42.4% |
| Non-recurring operating income | 76A | - | €20,248 | +€20,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,810 | €15,935 | +€124 | +0.8% |
| Other operating charges | 640/8 | €2,568 | €2,520 | -€48 | -1.9% |
| Gross operating margin | 9900 | €23,190 | €29,852 | +€6,662 | +28.7% |
| Operating profit (loss) | 9901 | €4,812 | €11,397 | +€6,586 | +137% |
| Financial income | 75/76B | €378 | €232 | -€147 | -38.8% |
| Recurring financial income | 75 | €378 | €140 | -€238 | -62.9% |
| Non-recurring financial income | 76B | - | €91 | +€91 | |
| Financial charges | 65/66B | €2,649 | €953 | -€1,696 | -64.0% |
| Recurring financial charges | 65 | €2,649 | €953 | -€1,696 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €2,541 | €10,676 | +€8,135 | +320% |
| Income taxes | 67/77 | €1,149 | €3,677 | +€2,528 | +220% |
| Profit (loss) for the period | 9904 | €1,392 | €6,999 | +€5,607 | +403% |
| Profit (loss) for the period to be appropriated | 9905 | €1,392 | €6,999 | +€5,607 | +403% |
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 28 October 2026 via checked.be.