ROELANDT & PARTNERS: what changed
What changed
ROELANDT & PARTNERS
NACE 68.310, Real estate agency activities
filed annual accounts (NBB)
Net result for the year
-€7,961
2024 · -€3,926-€4,034
Equity
€89,775
2024 · €97,736-€7,961
Cash
€13,318
2024 · €14,079-€761
Balance sheet total
€195,853
2024 · €183,701+€12,152
Largest movements
Assets
- Receivables within one year +€16,985
up €16,985 (+22.0%), from €77,155 to €94,140
of which Trade receivables: +€27,465
- Tangible fixed assets -€4,135
down €4,135 (-47.2%), from €8,764 to €4,629
of which Furniture and vehicles: -€3,945
Equity and liabilities
- Other debts +€40,178
up €40,178 (+156%), from €25,726 to €65,904
- Trade debts -€10,073
down €10,073 (-50.4%), from €19,998 to €9,925
- Tax, wage and social debts -€9,992
down €9,992 (-56.3%), from €17,741 to €7,749
of which Remuneration and social security: -€14,193
- Profit (loss) carried forward -€7,961
down €7,961 (-167%), from -€4,755 to -€12,716
Income statement
- Gross operating margin +€29,553
up €29,553 (+114%), from €25,980 to €55,533
- Write-downs +€21,062
new in 2025: €21,062
- Staff costs +€11,223
up €11,223 (+49.4%), from €22,709 to €33,931
- Other operating charges +€1,455
up €1,455 (+85.8%), from €1,696 to €3,151
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,926
Gross operating margin
+€29,553
Staff costs
-€11,223
Depreciation
-€147
Write-downs
-€21,062
Other operating charges
-€1,455
Other operating items
-€95
Financial income
+€69
Financial charges
-€202
Taxes
+€527
Result 2025
-€7,961
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€856
Investment
+€95
Financing
€0
Cash 2024
€14,079
From operations (derived)
-€856
Net result for the year
-€7,961
Depreciation
+€4,040
Receivables within one year
-€16,985
Deferred charges and accrued income
-€63
Trade debts
-€10,073
Tax, wage and social debts
-€9,992
Other debts
+€40,178
Investment (derived)
+€95
Investment in fixed assets (net)
+€95
Cash 2025
€13,318
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,701 | €195,853 | +€12,152 | +6.6% |
| Fixed assets | 21/28 | €11,264 | €7,129 | -€4,135 | -36.7% |
| Tangible fixed assets | 22/27 | €8,764 | €4,629 | -€4,135 | -47.2% |
| Plant, machinery and equipment | 23 | €437 | €247 | -€190 | -43.5% |
| Furniture and vehicles | 24 | €8,327 | €4,382 | -€3,945 | -47.4% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €172,437 | €188,724 | +€16,287 | +9.4% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,155 | €94,140 | +€16,985 | +22.0% |
| Trade receivables | 40 | €64,190 | €91,655 | +€27,465 | +42.8% |
| Other amounts receivable | 41 | €12,965 | €2,485 | -€10,480 | -80.8% |
| Cash at bank and in hand | 54/58 | €14,079 | €13,318 | -€761 | -5.4% |
| Deferred charges and accrued income | 490/1 | €1,203 | €1,266 | +€63 | +5.2% |
| Total equity and liabilities | 10/49 | €183,701 | €195,853 | +€12,152 | +6.6% |
| Equity | 10/15 | €97,736 | €89,775 | -€7,961 | -8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,291 | €96,291 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €933 | €933 | = | 0.0% |
| Distributable reserves | 133 | €93,498 | €93,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,755 | -€12,716 | -€7,961 | -167% |
| Provisions and deferred taxes | 16 | €22,500 | €22,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,500 | €22,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €22,500 | €22,500 | = | 0.0% |
| Amounts payable | 17/49 | €63,465 | €83,577 | +€20,112 | +31.7% |
| Amounts payable within one year | 42/48 | €63,465 | €83,577 | +€20,112 | +31.7% |
| Trade debts | 44 | €19,998 | €9,925 | -€10,073 | -50.4% |
| Suppliers | 440/4 | €19,998 | €9,925 | -€10,073 | -50.4% |
| Taxes, remuneration and social security | 45 | €17,741 | €7,749 | -€9,992 | -56.3% |
| Taxes | 450/3 | €1,593 | €5,794 | +€4,202 | +264% |
| Remuneration and social security | 454/9 | €16,148 | €1,955 | -€14,193 | -87.9% |
| Other amounts payable | 47/48 | €25,726 | €65,904 | +€40,178 | +156% |
| Remuneration, social security and pensions | 62 | €22,709 | €33,931 | +€11,223 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,894 | €4,040 | +€147 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,062 | +€21,062 | |
| Other operating charges | 640/8 | €1,696 | €3,151 | +€1,455 | +85.8% |
| Non-recurring operating charges | 66A | - | €95 | +€95 | |
| Gross operating margin | 9900 | €25,980 | €55,533 | +€29,553 | +114% |
| Operating profit (loss) | 9901 | -€2,318 | -€6,747 | -€4,429 | -191% |
| Financial income | 75/76B | €1,601 | €1,670 | +€69 | +4.3% |
| Recurring financial income | 75 | €1,601 | €1,670 | +€69 | +4.3% |
| Financial charges | 65/66B | €324 | €526 | +€202 | +62.2% |
| Recurring financial charges | 65 | €324 | €526 | +€202 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,042 | -€5,603 | -€4,562 | -438% |
| Income taxes | 67/77 | €2,884 | €2,357 | -€527 | -18.3% |
| Profit (loss) for the period | 9904 | -€3,926 | -€7,961 | -€4,034 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,926 | -€7,961 | -€4,034 | -103% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.