LA ROLLS: 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.
LA ROLLS
Largest movements
- Receivables within one year -€29,370
down €29,370 (-39.1%), from €75,208 to €45,838
- Cash +€3,531
up €3,531 (+86.2%), from €4,098 to €7,630
mainly Receivables within one year (+€29,370) and Other debts (+€13,253)
- Tangible fixed assets -€2,212
down €2,212 (-38.1%), from €5,812 to €3,600
of which Plant, machinery and equipment: -€1,272
- Profit (loss) carried forward -€15,082
down €15,082 (-54.6%), from €27,646 to €12,564
- Trade debts -€13,805
down €13,805 (-41.6%), from €33,215 to €19,411
- Other debts +€13,253
up €13,253 (+89.4%), from €14,821 to €28,075
- Tax, wage and social debts -€12,695
down €12,695 (-82.9%), from €15,307 to €2,612
- Financial charges +€601
up €601 (+86.9%), from €692 to €1,293
- Gross operating margin +€350
up €350 (+3.0%), from -€11,592 to -€11,242
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 | €99,990 | €71,661 | -€28,329 | -28.3% |
| Formation expenses | 20 | €520 | €260 | -€260 | -50.0% |
| Fixed assets | 21/28 | €5,812 | €3,600 | -€2,212 | -38.1% |
| Tangible fixed assets | 22/27 | €5,812 | €3,600 | -€2,212 | -38.1% |
| Plant, machinery and equipment | 23 | €3,932 | €2,660 | -€1,272 | -32.3% |
| Furniture and vehicles | 24 | €1,880 | €940 | -€940 | -50.0% |
| Current assets | 29/58 | €93,658 | €67,801 | -€25,857 | -27.6% |
| Stocks and contracts in progress | 3 | €13,732 | €14,333 | +€602 | +4.4% |
| Stocks | 30/36 | €13,732 | €14,333 | +€602 | +4.4% |
| Amounts receivable within one year | 40/41 | €75,208 | €45,838 | -€29,370 | -39.1% |
| Trade receivables | 40 | €75,208 | €45,838 | -€29,370 | -39.1% |
| Cash at bank and in hand | 54/58 | €4,098 | €7,630 | +€3,531 | +86.2% |
| Deferred charges and accrued income | 490/1 | €619 | - | -€619 | |
| Total equity and liabilities | 10/49 | €99,990 | €71,661 | -€28,329 | -28.3% |
| Equity | 10/15 | €36,646 | €21,564 | -€15,082 | -41.2% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,646 | €12,564 | -€15,082 | -54.6% |
| Amounts payable | 17/49 | €63,344 | €50,097 | -€13,246 | -20.9% |
| Amounts payable within one year | 42/48 | €63,344 | €50,097 | -€13,246 | -20.9% |
| Trade debts | 44 | €33,215 | €19,411 | -€13,805 | -41.6% |
| Suppliers | 440/4 | €33,215 | €19,411 | -€13,805 | -41.6% |
| Taxes, remuneration and social security | 45 | €15,307 | €2,612 | -€12,695 | -82.9% |
| Taxes | 450/3 | €15,307 | €2,612 | -€12,695 | -82.9% |
| Other amounts payable | 47/48 | €14,821 | €28,075 | +€13,253 | +89.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,472 | €2,472 | = | 0.0% |
| Other operating charges | 640/8 | €74 | €76 | +€2 | +2.2% |
| Gross operating margin | 9900 | -€11,592 | -€11,242 | +€350 | +3.0% |
| Operating profit (loss) | 9901 | -€14,138 | -€13,789 | +€348 | +2.5% |
| Financial income | 75/76B | €68 | €0 | -€68 | -100.0% |
| Recurring financial income | 75 | €68 | €0 | -€68 | -100.0% |
| Financial charges | 65/66B | €692 | €1,293 | +€601 | +86.9% |
| Recurring financial charges | 65 | €692 | €1,293 | +€601 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,762 | -€15,082 | -€321 | -2.2% |
| Profit (loss) for the period | 9904 | -€14,762 | -€15,082 | -€321 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,762 | -€15,082 | -€321 | -2.2% |
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 15 October 2026 via checked.be.