K-Rolléann: 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.
K-Rolléann
Largest movements
- Receivables within one year +€58,448
up €58,448 (+52.2%), from €112,004 to €170,452
- Cash -€46,541
down €46,541 (-38.0%), from €122,330 to €75,789
mainly Receivables within one year (-€58,448) and Trade debts (-€16,671)
- Deferred charges and accrued income +€12,684
up €12,684 (+123%), from €10,331 to €23,015
- Profit (loss) carried forward +€25,230
up €25,230 (+85.2%), from €29,608 to €54,839
- Short-term financial debts +€20,000
new in 2025: €20,000
- Trade debts -€16,671
down €16,671 (-44.4%), from €37,512 to €20,841
- Debts after one year -€8,142
down €8,142 (-10.0%), from €81,199 to €73,057
- Tax, wage and social debts +€5,312
up €5,312 (+1.9%), from €280,304 to €285,616
of which Remuneration and social security: +€26,540
- Gross operating margin -€46,603
down €46,603 (-4.8%), from €969,223 to €922,619
- Staff costs +€16,291
up €16,291 (+1.9%), from €845,856 to €862,147
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 | €458,040 | €482,955 | +€24,915 | +5.4% |
| Fixed assets | 21/28 | €213,376 | €213,700 | +€324 | +0.2% |
| Tangible fixed assets | 22/27 | €213,376 | €213,700 | +€324 | +0.2% |
| Land and buildings | 22 | €162,923 | €162,923 | = | 0.0% |
| Plant, machinery and equipment | 23 | €282 | €8,846 | +€8,564 | +3,041% |
| Furniture and vehicles | 24 | €11,238 | €2,998 | -€8,240 | -73.3% |
| Assets under construction and advance payments | 27 | €38,933 | €38,933 | = | 0.0% |
| Current assets | 29/58 | €244,665 | €269,255 | +€24,590 | +10.1% |
| Amounts receivable within one year | 40/41 | €112,004 | €170,452 | +€58,448 | +52.2% |
| Trade receivables | 40 | €112,004 | €170,452 | +€58,448 | +52.2% |
| Cash at bank and in hand | 54/58 | €122,330 | €75,789 | -€46,541 | -38.0% |
| Deferred charges and accrued income | 490/1 | €10,331 | €23,015 | +€12,684 | +123% |
| Total equity and liabilities | 10/49 | €458,040 | €482,955 | +€24,915 | +5.4% |
| Equity | 10/15 | €50,068 | €75,299 | +€25,230 | +50.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,608 | €54,839 | +€25,230 | +85.2% |
| Amounts payable | 17/49 | €407,972 | €407,656 | -€316 | -0.1% |
| Amounts payable after more than one year | 17 | €81,199 | €73,057 | -€8,142 | -10.0% |
| Financial debts | 170/4 | €81,199 | €73,057 | -€8,142 | -10.0% |
| Amounts payable within one year | 42/48 | €326,773 | €334,600 | +€7,826 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €8,015 | €8,142 | +€127 | +1.6% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €37,512 | €20,841 | -€16,671 | -44.4% |
| Suppliers | 440/4 | €37,512 | €20,841 | -€16,671 | -44.4% |
| Taxes, remuneration and social security | 45 | €280,304 | €285,616 | +€5,312 | +1.9% |
| Taxes | 450/3 | €31,355 | €10,127 | -€21,228 | -67.7% |
| Remuneration and social security | 454/9 | €248,949 | €275,489 | +€26,540 | +10.7% |
| Other amounts payable | 47/48 | €942 | €0 | -€942 | -100% |
| Non-recurring operating income | 76A | €25,747 | €6,349 | -€19,398 | -75.3% |
| Remuneration, social security and pensions | 62 | €845,856 | €862,147 | +€16,291 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,317 | €4,288 | -€29 | -0.7% |
| Other operating charges | 640/8 | €13,581 | €21,556 | +€7,974 | +58.7% |
| Gross operating margin | 9900 | €969,223 | €922,619 | -€46,603 | -4.8% |
| Operating profit (loss) | 9901 | €105,468 | €34,629 | -€70,840 | -67.2% |
| Financial income | 75/76B | €186 | €14 | -€172 | -92.6% |
| Recurring financial income | 75 | €186 | €14 | -€172 | -92.6% |
| Financial charges | 65/66B | €7,590 | €9,175 | +€1,585 | +20.9% |
| Recurring financial charges | 65 | €7,590 | €9,175 | +€1,585 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €98,064 | €25,467 | -€72,597 | -74.0% |
| Income taxes | 67/77 | €65 | €237 | +€171 | +263% |
| Profit (loss) for the period | 9904 | €97,999 | €25,230 | -€72,768 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €97,999 | €25,230 | -€72,768 | -74.3% |
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.