Europa Rollers Selection: what changed
Two fiscal 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
Europa Rollers Selection
NACE 32.910, Other manufacturing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€244,822
2024 · €147,845+€96,977
Equity
€1.5m
2024 · €1.3m+€192,445
Cash
€223,585
2024 · €176,271+€47,314
Balance sheet total
€2.2m
2024 · €2.1m+€50,432
Largest movements
Assets
- Tangible fixed assets -€64,917
down €64,917 (-11.7%), from €555,554 to €490,637
- Cash +€47,314
up €47,314 (+26.8%), from €176,271 to €223,585
mainly Net result for the year (+€244,822) and Depreciation (+€83,135)
- Stocks and contracts +€41,500
up €41,500 (+5.8%), from €715,028 to €756,528
- Receivables within one year +€30,095
up €30,095 (+5.3%), from €566,144 to €596,239
of which Other amounts receivable: +€39,664
Equity and liabilities
- Reserves +€194,822
up €194,822 (+18.6%), from €1.0m to €1.2m
of which Distributable reserves: +€207,337
- Debts after one year -€71,259
down €71,259 (-28.9%), from €246,481 to €175,222
- Trade debts -€43,816
down €43,816 (-13.3%), from €328,795 to €284,979
Income statement
- Gross operating margin +€86,952
up €86,952 (+12.0%), from €722,612 to €809,564
- Financial income +€36,410
up €36,410 (+130.8%), from €27,844 to €64,253
- Taxes +€17,391
up €17,391 (+25.5%), from €68,106 to €85,497
- Depreciation +€8,482
up €8,482 (+11.4%), from €74,652 to €83,135
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.
Result 2024
€147,845
Gross operating margin
+€86,952
Staff costs
-€1,818
Depreciation
-€8,482
Other operating charges
-€1,808
Other operating items
+€1,127
Financial income
+€36,410
Financial charges
+€1,988
Taxes
-€17,391
Result 2025
€244,822
Cash bridge derived
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.
From operations
+€181,930
Investment
-€14,650
Financing
-€119,966
Cash 2024
€176,271
From operations (derived)
+€181,930
Net result for the year
+€244,822
Depreciation
+€83,135
Stocks and contracts
-€41,500
Receivables within one year
-€30,095
Deferred charges and accrued income
-€7
Provisions
-€4,172
Trade debts
-€43,816
Tax, wage and social debts
-€6,447
Accrued charges and deferred income
-€19,991
Investment (derived)
-€14,650
Investment in fixed assets (net)
-€14,650
Financing
-€119,966
Debts after one year
-€71,259
Current portion of long-term debt
+€839
Short-term financial debts
+€2,831
Contributions, distributions and other
-€52,377
Cash 2025
€223,585
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,123,438 | €2,173,869 | +€50,432 | +2.4% |
| Fixed assets | 21/28 | €665,622 | €597,138 | -€68,485 | -10.3% |
| Intangible fixed assets | 21 | €10,067 | €6,500 | -€3,567 | -35.4% |
| Tangible fixed assets | 22/27 | €555,554 | €490,637 | -€64,917 | -11.7% |
| Land and buildings | 22 | €443,340 | €412,160 | -€31,180 | -7.0% |
| Plant, machinery and equipment | 23 | €73,854 | €55,092 | -€18,761 | -25.4% |
| Furniture and vehicles | 24 | €38,361 | €23,385 | -€14,976 | -39.0% |
| Financial fixed assets | 28 | €100,001 | €100,001 | = | 0.0% |
| Current assets | 29/58 | €1,457,815 | €1,576,732 | +€118,916 | +8.2% |
| Stocks and contracts in progress | 3 | €715,028 | €756,528 | +€41,500 | +5.8% |
| Stocks | 30/36 | €715,028 | €756,528 | +€41,500 | +5.8% |
| Amounts receivable within one year | 40/41 | €566,144 | €596,239 | +€30,095 | +5.3% |
| Trade receivables | 40 | €565,818 | €556,249 | -€9,569 | -1.7% |
| Other amounts receivable | 41 | €326 | €39,990 | +€39,664 | +12171.8% |
| Cash at bank and in hand | 54/58 | €176,271 | €223,585 | +€47,314 | +26.8% |
| Deferred charges and accrued income | 490/1 | €372 | €380 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €2,123,438 | €2,173,869 | +€50,432 | +2.4% |
| Equity | 10/15 | €1,298,878 | €1,491,323 | +€192,445 | +14.8% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Capital | 10 | €135,000 | €135,000 | = | 0.0% |
| Issued capital | 100 | €135,000 | €135,000 | = | 0.0% |
| Revaluation surpluses | 12 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,048,452 | €1,243,274 | +€194,822 | +18.6% |
| Non-distributable reserves | 130/1 | €13,500 | €13,500 | = | 0.0% |
| Legal reserve | 130 | €13,500 | €13,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €104,582 | €92,067 | -€12,515 | -12.0% |
| Distributable reserves | 133 | €930,370 | €1,137,707 | +€207,337 | +22.3% |
| Investment grants | 15 | €15,426 | €13,049 | -€2,377 | -15.4% |
| Provisions and deferred taxes | 16 | €33,373 | €29,201 | -€4,172 | -12.5% |
| Deferred taxes | 168 | €33,373 | €29,201 | -€4,172 | -12.5% |
| Amounts payable | 17/49 | €791,187 | €653,345 | -€137,842 | -17.4% |
| Amounts payable after more than one year | 17 | €246,481 | €175,222 | -€71,259 | -28.9% |
| Financial debts | 170/4 | €246,481 | €175,222 | -€71,259 | -28.9% |
| Amounts payable within one year | 42/48 | €504,697 | €458,104 | -€46,593 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €70,420 | €71,259 | +€839 | +1.2% |
| Financial debts | 43 | - | €2,831 | +€2,831 | |
| Other loans | 439 | - | €2,831 | +€2,831 | |
| Trade debts | 44 | €328,795 | €284,979 | -€43,816 | -13.3% |
| Suppliers | 440/4 | €328,795 | €284,979 | -€43,816 | -13.3% |
| Taxes, remuneration and social security | 45 | €105,482 | €99,034 | -€6,447 | -6.1% |
| Taxes | 450/3 | €78,290 | €63,066 | -€15,224 | -19.4% |
| Remuneration and social security | 454/9 | €27,192 | €35,969 | +€8,777 | +32.3% |
| Accrued charges and deferred income | 492/3 | €40,010 | €20,019 | -€19,991 | -50.0% |
| Remuneration, social security and pensions | 62 | €423,414 | €425,232 | +€1,818 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,652 | €83,135 | +€8,482 | +11.4% |
| Other operating charges | 640/8 | €15,274 | €17,082 | +€1,808 | +11.8% |
| Non-recurring operating charges | 66A | €1,127 | - | -€1,127 | |
| Gross operating margin | 9900 | €722,612 | €809,564 | +€86,952 | +12.0% |
| Operating profit (loss) | 9901 | €208,145 | €284,116 | +€75,971 | +36.5% |
| Financial income | 75/76B | €27,844 | €64,253 | +€36,410 | +130.8% |
| Recurring financial income | 75 | €27,844 | €64,253 | +€36,410 | +130.8% |
| Financial charges | 65/66B | €24,209 | €22,221 | -€1,988 | -8.2% |
| Recurring financial charges | 65 | €24,209 | €22,221 | -€1,988 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €211,780 | €326,148 | +€114,368 | +54.0% |
| Transfer from deferred taxes | 780 | €4,172 | €4,172 | = | 0.0% |
| Income taxes | 67/77 | €68,106 | €85,497 | +€17,391 | +25.5% |
| Profit (loss) for the period | 9904 | €147,845 | €244,822 | +€96,977 | +65.6% |
| Transfer from tax-exempt reserves | 789 | €12,515 | €12,515 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €160,360 | €257,337 | +€96,977 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.