P.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.
P.Roll
Largest movements
- Cash +€13,024
up €13,024 (+29.5%), from €44,135 to €57,159
mainly Other debts (+€26,149) and Net result for the year (+€19,845)
- Current investments +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Receivables within one year +€6,009
up €6,009 (+26.4%), from €22,774 to €28,783
of which Other amounts receivable: +€5,636
- Deferred charges and accrued income +€1,813
up €1,813 (+87.2%), from €2,078 to €3,891
- Tangible fixed assets -€1,374
down €1,374 (-6.8%), from €20,243 to €18,869
of which Furniture and vehicles: -€3,339
- Other debts +€26,149
up €26,149 (+20,275%), from €129 to €26,278
- Trade debts +€11,518
up €11,518 (+130%), from €8,833 to €20,351
- Reserves -€6,279
down €6,279 (-9.2%), from €67,973 to €61,694
- Gross operating margin -€47,628
down €47,628 (-60.0%), from €79,392 to €31,765
- Taxes -€9,898
down €9,898 (-54.7%), from €18,103 to €8,206
- Depreciation +€2,036
up €2,036 (+104%), from €1,962 to €3,998
- Financial income +€1,139
up €1,139 (+355%), from €321 to €1,460
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 | €99,230 | €128,701 | +€29,471 | +29.7% |
| Fixed assets | 21/28 | €20,243 | €18,869 | -€1,374 | -6.8% |
| Tangible fixed assets | 22/27 | €20,243 | €18,869 | -€1,374 | -6.8% |
| Furniture and vehicles | 24 | €14,097 | €10,758 | -€3,339 | -23.7% |
| Other tangible fixed assets | 26 | €6,146 | €8,111 | +€1,965 | +32.0% |
| Current assets | 29/58 | €78,986 | €109,832 | +€30,846 | +39.1% |
| Amounts receivable within one year | 40/41 | €22,774 | €28,783 | +€6,009 | +26.4% |
| Trade receivables | 40 | €14,656 | €15,029 | +€373 | +2.5% |
| Other amounts receivable | 41 | €8,118 | €13,753 | +€5,636 | +69.4% |
| Current investments | 50/53 | €10,000 | €20,000 | +€10,000 | +100% |
| Cash at bank and in hand | 54/58 | €44,135 | €57,159 | +€13,024 | +29.5% |
| Deferred charges and accrued income | 490/1 | €2,078 | €3,891 | +€1,813 | +87.2% |
| Total equity and liabilities | 10/49 | €99,230 | €128,701 | +€29,471 | +29.7% |
| Equity | 10/15 | €86,573 | €80,294 | -€6,279 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,973 | €61,694 | -€6,279 | -9.2% |
| Distributable reserves | 133 | €67,973 | €61,694 | -€6,279 | -9.2% |
| Amounts payable | 17/49 | €12,656 | €48,407 | +€35,751 | +282% |
| Amounts payable after more than one year | 17 | €1,141 | - | -€1,141 | |
| Other amounts payable | 178/9 | €1,141 | - | -€1,141 | |
| Amounts payable within one year | 42/48 | €11,515 | €48,407 | +€36,892 | +320% |
| Financial debts | 43 | €13 | €13 | = | 0.0% |
| Credit institutions | 430/8 | €13 | €13 | = | 0.0% |
| Trade debts | 44 | €8,833 | €20,351 | +€11,518 | +130% |
| Suppliers | 440/4 | €8,833 | €20,351 | +€11,518 | +130% |
| Taxes, remuneration and social security | 45 | €2,541 | €1,765 | -€775 | -30.5% |
| Taxes | 450/3 | €2,541 | €1,765 | -€775 | -30.5% |
| Other amounts payable | 47/48 | €129 | €26,278 | +€26,149 | +20,275% |
| Non-recurring operating income | 76A | €11,765 | - | -€11,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,962 | €3,998 | +€2,036 | +104% |
| Other operating charges | 640/8 | €505 | €1,017 | +€511 | +101% |
| Gross operating margin | 9900 | €79,392 | €31,765 | -€47,628 | -60.0% |
| Operating profit (loss) | 9901 | €76,925 | €26,750 | -€50,175 | -65.2% |
| Financial income | 75/76B | €321 | €1,460 | +€1,139 | +355% |
| Recurring financial income | 75 | €321 | €1,460 | +€1,139 | +355% |
| Financial charges | 65/66B | €365 | €160 | -€205 | -56.2% |
| Recurring financial charges | 65 | €365 | €160 | -€205 | -56.2% |
| Profit (loss) for the period before taxes | 9903 | €76,881 | €28,051 | -€48,830 | -63.5% |
| Income taxes | 67/77 | €18,103 | €8,206 | -€9,898 | -54.7% |
| Profit (loss) for the period | 9904 | €58,778 | €19,845 | -€38,933 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,778 | €19,845 | -€38,933 | -66.2% |
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 24 October 2026 via checked.be.