Menuiserie ROLLAND: 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.
Menuiserie ROLLAND
Largest movements
- Cash -€29,141
down €29,141 (-15.7%), from €185,765 to €156,624
mainly Other debts (-€35,194) and Debts after one year (-€29,691)
- Tangible fixed assets -€27,467
down €27,467 (-11.1%), from €247,506 to €220,039
of which Land and buildings: -€16,792
- Receivables within one year +€13,733
up €13,733 (+151%), from €9,081 to €22,814
of which Trade receivables: +€8,768
- Other debts -€35,194
down €35,194 (-68.1%), from €51,691 to €16,498
- Debts after one year -€29,691
down €29,691 (-16.0%), from €185,239 to €155,548
- Reserves +€15,000
up €15,000 (+89.0%), from €16,860 to €31,860
of which Distributable reserves: +€15,000
- Profit (loss) carried forward +€6,273
up €6,273 (+3.5%), from €178,654 to €184,927
- Gross operating margin +€39,858
up €39,858 (+70.0%), from €56,952 to €96,810
- Staff costs +€23,901
new in 2025: €23,901
- Depreciation -€6,382
down €6,382 (-12.9%), from €49,485 to €43,102
- Taxes -€1,767
down €1,767 (-80.8%), from €2,186 to €419
- Financial charges -€1,434
down €1,434 (-27.2%), from €5,275 to €3,841
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 | €480,948 | €438,109 | -€42,839 | -8.9% |
| Fixed assets | 21/28 | €249,808 | €222,341 | -€27,467 | -11.0% |
| Tangible fixed assets | 22/27 | €247,506 | €220,039 | -€27,467 | -11.1% |
| Land and buildings | 22 | €171,098 | €154,307 | -€16,792 | -9.8% |
| Plant, machinery and equipment | 23 | €37,723 | €38,780 | +€1,057 | +2.8% |
| Furniture and vehicles | 24 | €38,684 | €26,952 | -€11,732 | -30.3% |
| Financial fixed assets | 28 | €2,302 | €2,302 | = | 0.0% |
| Current assets | 29/58 | €231,140 | €215,769 | -€15,371 | -6.7% |
| Stocks and contracts in progress | 3 | €36,294 | €36,331 | +€37 | +0.1% |
| Stocks | 30/36 | €36,294 | €36,331 | +€37 | +0.1% |
| Amounts receivable within one year | 40/41 | €9,081 | €22,814 | +€13,733 | +151% |
| Trade receivables | 40 | €3,491 | €12,259 | +€8,768 | +251% |
| Other amounts receivable | 41 | €5,590 | €10,554 | +€4,964 | +88.8% |
| Cash at bank and in hand | 54/58 | €185,765 | €156,624 | -€29,141 | -15.7% |
| Total equity and liabilities | 10/49 | €480,948 | €438,109 | -€42,839 | -8.9% |
| Equity | 10/15 | €201,714 | €222,987 | +€21,273 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,860 | €31,860 | +€15,000 | +89.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €30,000 | +€15,000 | +100% |
| Profit (loss) carried forward | 14 | €178,654 | €184,927 | +€6,273 | +3.5% |
| Amounts payable | 17/49 | €279,234 | €215,122 | -€64,112 | -23.0% |
| Amounts payable after more than one year | 17 | €185,239 | €155,548 | -€29,691 | -16.0% |
| Financial debts | 170/4 | €185,239 | €155,548 | -€29,691 | -16.0% |
| Amounts payable within one year | 42/48 | €93,995 | €59,574 | -€34,421 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €32,112 | €32,387 | +€275 | +0.9% |
| Trade debts | 44 | €7,696 | €9,223 | +€1,527 | +19.8% |
| Suppliers | 440/4 | €7,696 | €9,223 | +€1,527 | +19.8% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,496 | €466 | -€1,029 | -68.8% |
| Taxes | 450/3 | €1,496 | €466 | -€1,029 | -68.8% |
| Other amounts payable | 47/48 | €51,691 | €16,498 | -€35,194 | -68.1% |
| Remuneration, social security and pensions | 62 | - | €23,901 | +€23,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,485 | €43,102 | -€6,382 | -12.9% |
| Other operating charges | 640/8 | €4,085 | €4,209 | +€124 | +3.0% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €56,952 | €96,810 | +€39,858 | +70.0% |
| Operating profit (loss) | 9901 | €3,381 | €25,533 | +€22,152 | +655% |
| Financial charges | 65/66B | €5,275 | €3,841 | -€1,434 | -27.2% |
| Recurring financial charges | 65 | €5,275 | €3,841 | -€1,434 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,894 | €21,692 | +€23,586 | |
| Income taxes | 67/77 | €2,186 | €419 | -€1,767 | -80.8% |
| Profit (loss) for the period | 9904 | -€4,079 | €21,273 | +€25,352 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,079 | €21,273 | +€25,352 |
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 20 October 2026 via checked.be.