ROELAND: 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.
ROELAND
Largest movements
- Cash +€71,061
up €71,061 (+185.6%), from €38,298 to €109,359
mainly Net result for the year (+€88,545) and Other debts (+€61,982)
- Receivables within one year -€3,060
no longer reported in 2025 (was €3,060)
of which Other amounts receivable: -€3,060
- Deferred charges and accrued income -€1,851
no longer reported in 2025 (was €1,851)
- Other debts +€61,982
up €61,982, from €0 to €61,982
- Tax, wage and social debts +€4,169
up €4,169 (+12.6%), from €33,209 to €37,377
- Financial income -€1,851
no longer reported in 2025 (was €1,851)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,209 | €109,359 | +€66,150 | +153.1% |
| Current assets | 29/58 | €43,209 | €109,359 | +€66,150 | +153.1% |
| Amounts receivable within one year | 40/41 | €3,060 | - | -€3,060 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,060 | - | -€3,060 | |
| Cash at bank and in hand | 54/58 | €38,298 | €109,359 | +€71,061 | +185.6% |
| Deferred charges and accrued income | 490/1 | €1,851 | - | -€1,851 | |
| Total equity and liabilities | 10/49 | €43,209 | €109,359 | +€66,150 | +153.1% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €33,209 | €99,359 | +€66,150 | +199.2% |
| Amounts payable within one year | 42/48 | €33,209 | €99,359 | +€66,150 | +199.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €33,209 | €37,377 | +€4,169 | +12.6% |
| Taxes | 450/3 | €33,209 | €37,377 | +€4,169 | +12.6% |
| Other amounts payable | 47/48 | €0 | €61,982 | +€61,982 | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €118,328 | €118,657 | +€329 | +0.3% |
| Operating profit (loss) | 9901 | €117,800 | €118,113 | +€313 | +0.3% |
| Financial income | 75/76B | €1,851 | - | -€1,851 | |
| Recurring financial income | 75 | €1,851 | - | -€1,851 | |
| Financial charges | 65/66B | €51 | €53 | +€1 | +2.9% |
| Recurring financial charges | 65 | €51 | €53 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €119,600 | €118,060 | -€1,539 | -1.3% |
| Income taxes | 67/77 | €29,900 | €29,515 | -€385 | -1.3% |
| Profit (loss) for the period | 9904 | €89,700 | €88,545 | -€1,154 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,700 | €88,545 | -€1,154 | -1.3% |
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 10 October 2026 via checked.be.