ROELANDT ROGER: 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 ROGER
Largest movements
- Cash +€698
up €698 (+367%), from €190 to €889
mainly Net result for the year (+€8,510) and Short-term financial debts (+€572)
- Profit (loss) carried forward +€8,510
up €8,510 (+36.9%), from -€23,076 to -€14,566
- Other debts -€6,493
down €6,493 (-19.0%), from €34,138 to €27,645
- Trade debts -€1,890
down €1,890 (-86.2%), from €2,193 to €303
- Short-term financial debts +€572
up €572 (+4.2%), from €13,696 to €14,268
- Financial charges +€943
up €943 (+81.7%), from €1,154 to €2,096
- Gross operating margin +€394
up €394 (+3.7%), from €10,740 to €11,134
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 | €47,493 | €48,192 | +€698 | +1.5% |
| Fixed assets | 21/28 | €0 | €0 | -€0 | -100% |
| Tangible fixed assets | 22/27 | €0 | €0 | -€0 | -100% |
| Land and buildings | 22 | €0 | €0 | -€0 | -100% |
| Current assets | 29/58 | €47,493 | €48,192 | +€698 | +1.5% |
| Stocks and contracts in progress | 3 | €46,303 | €46,303 | = | 0.0% |
| Stocks | 30/36 | €46,303 | €46,303 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,000 | €1,000 | = | 0.0% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €190 | €889 | +€698 | +367% |
| Total equity and liabilities | 10/49 | €47,493 | €48,192 | +€698 | +1.5% |
| Equity | 10/15 | -€2,624 | €5,885 | +€8,510 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,076 | -€14,566 | +€8,510 | +36.9% |
| Amounts payable | 17/49 | €50,118 | €42,307 | -€7,811 | -15.6% |
| Amounts payable within one year | 42/48 | €50,118 | €42,307 | -€7,811 | -15.6% |
| Financial debts | 43 | €13,696 | €14,268 | +€572 | +4.2% |
| Credit institutions | 430/8 | €13,696 | €14,268 | +€572 | +4.2% |
| Trade debts | 44 | €2,193 | €303 | -€1,890 | -86.2% |
| Suppliers | 440/4 | €2,193 | €303 | -€1,890 | -86.2% |
| Taxes, remuneration and social security | 45 | €92 | €92 | = | 0.0% |
| Taxes | 450/3 | €92 | €92 | = | 0.0% |
| Other amounts payable | 47/48 | €34,138 | €27,645 | -€6,493 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | +€0 | |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | €10,740 | €11,134 | +€394 | +3.7% |
| Operating profit (loss) | 9901 | €10,224 | €10,606 | +€382 | +3.7% |
| Financial charges | 65/66B | €1,154 | €2,096 | +€943 | +81.7% |
| Recurring financial charges | 65 | €1,154 | €2,096 | +€943 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €9,070 | €8,510 | -€561 | -6.2% |
| Profit (loss) for the period | 9904 | €9,070 | €8,510 | -€561 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,070 | €8,510 | -€561 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.