Roelandt Immo: 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.
Roelandt Immo
Largest movements
- Receivables within one year +€109,582
up €109,582 (+6.8%), from €1.6m to €1.7m
of which Other amounts receivable: +€96,793
- Cash +€102,918
up €102,918 (+873%), from €11,785 to €114,703
mainly Current investments (+€100,000) and Depreciation (+€57,790)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€57,790
down €57,790 (-7.7%), from €753,357 to €695,567
of which Land and buildings: -€57,739
- Trade debts +€54,657
up €54,657 (+35.7%), from €153,254 to €207,911
of which Suppliers: +€57,288
- Gross operating margin -€7,953
down €7,953 (-32.1%), from €24,768 to €16,815
- Financial income +€2,298
up €2,298 (+4.7%), from €48,435 to €50,733
of which Financial income: +€3,522
- Other operating charges +€2,126
up €2,126 (+47.2%), from €4,501 to €6,627
- Financial charges -€2,090
down €2,090 (-73.2%), from €2,856 to €766
of which Non-recurring financial charges: -€1,955
- Taxes -€1,590
down €1,590 (-55.5%), from €2,864 to €1,274
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 | €2,523,849 | €2,581,893 | +€58,045 | +2.3% |
| Fixed assets | 21/28 | €753,357 | €695,567 | -€57,790 | -7.7% |
| Tangible fixed assets | 22/27 | €753,357 | €695,567 | -€57,790 | -7.7% |
| Land and buildings | 22 | €753,306 | €695,567 | -€57,739 | -7.7% |
| Plant, machinery and equipment | 23 | €51 | €0 | -€51 | -100% |
| Current assets | 29/58 | €1,770,491 | €1,886,326 | +€115,834 | +6.5% |
| Amounts receivable within one year | 40/41 | €1,611,495 | €1,721,077 | +€109,582 | +6.8% |
| Trade receivables | 40 | €3,230 | €16,019 | +€12,789 | +396% |
| Other amounts receivable | 41 | €1,608,265 | €1,705,058 | +€96,793 | +6.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €11,785 | €114,703 | +€102,918 | +873% |
| Deferred charges and accrued income | 490/1 | €47,211 | €50,546 | +€3,335 | +7.1% |
| Total equity and liabilities | 10/49 | €2,523,849 | €2,581,893 | +€58,045 | +2.3% |
| Equity | 10/15 | €2,149,278 | €2,150,368 | +€1,090 | +0.1% |
| Contributions | 10/11 | €146,035 | €146,035 | = | 0.0% |
| Reserves | 13 | €2,003,243 | €2,004,333 | +€1,090 | +0.1% |
| Non-distributable reserves | 130/1 | €14,604 | €14,604 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,604 | €14,604 | = | 0.0% |
| Distributable reserves | 133 | €1,988,639 | €1,989,729 | +€1,090 | +0.1% |
| Amounts payable | 17/49 | €374,571 | €431,525 | +€56,954 | +15.2% |
| Amounts payable within one year | 42/48 | €374,571 | €431,525 | +€56,954 | +15.2% |
| Trade debts | 44 | €153,254 | €207,911 | +€54,657 | +35.7% |
| Suppliers | 440/4 | €150,623 | €207,911 | +€57,288 | +38.0% |
| Bills of exchange payable | 441 | €2,631 | €0 | -€2,631 | -100% |
| Taxes, remuneration and social security | 45 | €93,741 | €97,044 | +€3,303 | +3.5% |
| Taxes | 450/3 | €93,741 | €97,044 | +€3,303 | +3.5% |
| Other amounts payable | 47/48 | €127,576 | €126,571 | -€1,005 | -0.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,035 | €57,790 | -€245 | -0.4% |
| Other operating charges | 640/8 | €4,501 | €6,627 | +€2,126 | +47.2% |
| Gross operating margin | 9900 | €24,768 | €16,815 | -€7,953 | -32.1% |
| Operating profit (loss) | 9901 | -€37,768 | -€47,602 | -€9,834 | -26.0% |
| Financial income | 75/76B | €48,435 | €50,733 | +€2,298 | +4.7% |
| Recurring financial income | 75 | €47,211 | €50,733 | +€3,522 | +7.5% |
| Non-recurring financial income | 76B | €1,224 | €0 | -€1,224 | -100% |
| Financial charges | 65/66B | €2,856 | €766 | -€2,090 | -73.2% |
| Recurring financial charges | 65 | €901 | €766 | -€135 | -14.9% |
| Non-recurring financial charges | 66B | €1,955 | €0 | -€1,955 | -100% |
| Profit (loss) for the period before taxes | 9903 | €7,811 | €2,364 | -€5,447 | -69.7% |
| Income taxes | 67/77 | €2,864 | €1,274 | -€1,590 | -55.5% |
| Profit (loss) for the period | 9904 | €4,948 | €1,090 | -€3,857 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,948 | €1,090 | -€3,857 | -78.0% |
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 25 October 2026 via checked.be.