ROELANDT IRIS: 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 IRIS
Largest movements
- Cash -€9,898
down €9,898 (-94.6%), from €10,461 to €564
mainly Receivables within one year (-€6,896) and Tax, wage and social debts (-€3,707)
- Receivables within one year +€6,896
up €6,896 (+1,048%), from €658 to €7,554
of which Other amounts receivable: +€3,946
- Tangible fixed assets +€1,356
up €1,356 (+8.2%), from €16,539 to €17,895
of which Plant, machinery and equipment: +€1,635
- Deferred charges and accrued income +€606
new in 2025: €606
- Tax, wage and social debts -€3,707
down €3,707 (-47.9%), from €7,735 to €4,028
- Profit (loss) carried forward +€2,764
up €2,764 (+118%), from €2,346 to €5,110
- Current portion of long-term debt +€1,681
new in 2025: €1,681
- Other debts -€1,665
down €1,665 (-46.8%), from €3,558 to €1,894
- Gross operating margin -€8,979
down €8,979 (-58.4%), from €15,377 to €6,398
- Taxes -€2,974
down €2,974 (-73.8%), from €4,028 to €1,054
- Depreciation +€1,031
up €1,031 (+134%), from €769 to €1,800
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 | €27,659 | €26,619 | -€1,040 | -3.8% |
| Fixed assets | 21/28 | €16,539 | €17,895 | +€1,356 | +8.2% |
| Tangible fixed assets | 22/27 | €16,539 | €17,895 | +€1,356 | +8.2% |
| Land and buildings | 22 | €11,200 | €11,200 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,687 | €6,322 | +€1,635 | +34.9% |
| Furniture and vehicles | 24 | €652 | €373 | -€280 | -42.9% |
| Current assets | 29/58 | €11,119 | €8,724 | -€2,396 | -21.5% |
| Amounts receivable within one year | 40/41 | €658 | €7,554 | +€6,896 | +1,048% |
| Trade receivables | 40 | €658 | €3,608 | +€2,950 | +448% |
| Other amounts receivable | 41 | - | €3,946 | +€3,946 | |
| Cash at bank and in hand | 54/58 | €10,461 | €564 | -€9,898 | -94.6% |
| Deferred charges and accrued income | 490/1 | - | €606 | +€606 | |
| Total equity and liabilities | 10/49 | €27,659 | €26,619 | -€1,040 | -3.8% |
| Equity | 10/15 | €16,079 | €18,843 | +€2,764 | +17.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,733 | €10,733 | = | 0.0% |
| Distributable reserves | 133 | €10,733 | €10,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,346 | €5,110 | +€2,764 | +118% |
| Amounts payable | 17/49 | €11,579 | €7,776 | -€3,804 | -32.8% |
| Amounts payable within one year | 42/48 | €11,579 | €7,776 | -€3,804 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,681 | +€1,681 | |
| Trade debts | 44 | €286 | €173 | -€113 | -39.5% |
| Suppliers | 440/4 | €286 | €173 | -€113 | -39.5% |
| Taxes, remuneration and social security | 45 | €7,735 | €4,028 | -€3,707 | -47.9% |
| Taxes | 450/3 | €7,735 | €4,028 | -€3,707 | -47.9% |
| Other amounts payable | 47/48 | €3,558 | €1,894 | -€1,665 | -46.8% |
| Non-recurring operating income | 76A | - | €253 | +€253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €1,800 | +€1,031 | +134% |
| Other operating charges | 640/8 | €494 | €408 | -€86 | -17.4% |
| Gross operating margin | 9900 | €15,377 | €6,398 | -€8,979 | -58.4% |
| Operating profit (loss) | 9901 | €14,114 | €4,191 | -€9,923 | -70.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €240 | €375 | +€135 | +56.5% |
| Recurring financial charges | 65 | €240 | €375 | +€135 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €13,874 | €3,817 | -€10,057 | -72.5% |
| Income taxes | 67/77 | €4,028 | €1,054 | -€2,974 | -73.8% |
| Profit (loss) for the period | 9904 | €9,846 | €2,764 | -€7,082 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,846 | €2,764 | -€7,082 | -71.9% |
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 17 October 2026 via checked.be.