ROELANDS AGRO: 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.
ROELANDS AGRO
Largest movements
- Tangible fixed assets -€22,142
down €22,142 (-25.0%), from €88,497 to €66,355
- Receivables within one year +€19,930
up €19,930 (+89.9%), from €22,169 to €42,099
of which Trade receivables: +€14,427
- Cash +€19,326
up €19,326 (+160%), from €12,100 to €31,427
mainly Depreciation (+€25,397) and Net result for the year (+€24,882)
- Reserves +€8,900
up €8,900 (+20.1%), from €44,260 to €53,160
- Other debts +€6,415
up €6,415 (+66.9%), from €9,585 to €16,000
- Debts after one year -€6,248
down €6,248 (-24.0%), from €26,006 to €19,758
- Trade debts +€5,479
up €5,479 (+27.9%), from €19,636 to €25,115
- Tax, wage and social debts +€4,136
up €4,136, from €0 to €4,136
- Gross operating margin +€15,801
up €15,801 (+37.7%), from €41,874 to €57,675
- Depreciation +€1,332
up €1,332 (+5.5%), from €24,065 to €25,397
- Financial charges +€609
up €609 (+117%), from €521 to €1,130
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 | €125,823 | €143,044 | +€17,221 | +13.7% |
| Fixed assets | 21/28 | €88,497 | €66,355 | -€22,142 | -25.0% |
| Tangible fixed assets | 22/27 | €88,497 | €66,355 | -€22,142 | -25.0% |
| Plant, machinery and equipment | 23 | €38,261 | €28,609 | -€9,652 | -25.2% |
| Furniture and vehicles | 24 | €17,466 | €12,466 | -€5,000 | -28.6% |
| Leasing and similar rights | 25 | €32,770 | €25,281 | -€7,490 | -22.9% |
| Current assets | 29/58 | €37,326 | €76,689 | +€39,364 | +105% |
| Amounts receivable within one year | 40/41 | €22,169 | €42,099 | +€19,930 | +89.9% |
| Trade receivables | 40 | €21,524 | €35,950 | +€14,427 | +67.0% |
| Other amounts receivable | 41 | €646 | €6,149 | +€5,503 | +852% |
| Cash at bank and in hand | 54/58 | €12,100 | €31,427 | +€19,326 | +160% |
| Deferred charges and accrued income | 490/1 | €3,056 | €3,164 | +€108 | +3.5% |
| Total equity and liabilities | 10/49 | €125,823 | €143,044 | +€17,221 | +13.7% |
| Equity | 10/15 | €62,906 | €71,787 | +€8,882 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,260 | €53,160 | +€8,900 | +20.1% |
| Distributable reserves | 133 | €44,260 | €53,160 | +€8,900 | +20.1% |
| Profit (loss) carried forward | 14 | €46 | €27 | -€18 | -40.4% |
| Amounts payable | 17/49 | €62,917 | €71,257 | +€8,340 | +13.3% |
| Amounts payable after more than one year | 17 | €26,006 | €19,758 | -€6,248 | -24.0% |
| Financial debts | 170/4 | €26,006 | €19,758 | -€6,248 | -24.0% |
| Amounts payable within one year | 42/48 | €36,911 | €51,499 | +€14,588 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €7,690 | €6,248 | -€1,442 | -18.7% |
| Trade debts | 44 | €19,636 | €25,115 | +€5,479 | +27.9% |
| Suppliers | 440/4 | €19,636 | €25,115 | +€5,479 | +27.9% |
| Taxes, remuneration and social security | 45 | €0 | €4,136 | +€4,136 | |
| Taxes | 450/3 | €0 | €4,136 | +€4,136 | |
| Other amounts payable | 47/48 | €9,585 | €16,000 | +€6,415 | +66.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,065 | €25,397 | +€1,332 | +5.5% |
| Other operating charges | 640/8 | €1,171 | €1,377 | +€206 | +17.6% |
| Gross operating margin | 9900 | €41,874 | €57,675 | +€15,801 | +37.7% |
| Operating profit (loss) | 9901 | €16,638 | €30,901 | +€14,263 | +85.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €521 | €1,130 | +€609 | +117% |
| Recurring financial charges | 65 | €521 | €1,130 | +€609 | +117% |
| Profit (loss) for the period before taxes | 9903 | €16,124 | €29,772 | +€13,648 | +84.6% |
| Income taxes | 67/77 | €4,640 | €4,890 | +€250 | +5.4% |
| Profit (loss) for the period | 9904 | €11,484 | €24,882 | +€13,397 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €11,484 | €24,882 | +€13,397 | +117% |
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.