ROELANDTS: 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.
ROELANDTS
Largest movements
- Tangible fixed assets +€3,828
up €3,828, from €0 to €3,828
- Deferred charges and accrued income -€2,416
down €2,416 (-100.0%), from €2,416 to €0
- Cash -€1,605
down €1,605 (-17.3%), from €9,285 to €7,680
mainly Investment in fixed assets (net) (-€5,412) and Tax, wage and social debts (-€883)
- Profit (loss) carried forward +€5,394
up €5,394, from -€5,394 to €0
- Reserves -€4,854
down €4,854 (-34.2%), from €14,180 to €9,326
- Tax, wage and social debts -€883
down €883 (-100.0%), from €883 to €0
- Trade debts +€150
up €150 (+474.6%), from €32 to €182
- Gross operating margin +€3,816
up €3,816, from -€2,718 to €1,098
- Taxes -€1,820
down €1,820, from €320 to -€1,500
- Depreciation +€1,585
new in 2025: €1,585
- Financial charges -€1,195
down €1,195 (-93.3%), from €1,281 to €86
- Staff costs -€1,000
no longer reported in 2025 (was €1,000)
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.
Cash bridge derived
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 | €11,701 | €11,508 | -€193 | -1.7% |
| Fixed assets | 21/28 | €0 | €3,828 | +€3,828 | |
| Tangible fixed assets | 22/27 | €0 | €3,828 | +€3,828 | |
| Furniture and vehicles | 24 | €0 | €3,828 | +€3,828 | |
| Current assets | 29/58 | €11,701 | €7,680 | -€4,021 | -34.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,285 | €7,680 | -€1,605 | -17.3% |
| Deferred charges and accrued income | 490/1 | €2,416 | €0 | -€2,416 | -100.0% |
| Total equity and liabilities | 10/49 | €11,701 | €11,508 | -€193 | -1.7% |
| Equity | 10/15 | €10,786 | €11,326 | +€540 | +5.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,180 | €9,326 | -€4,854 | -34.2% |
| Distributable reserves | 133 | €14,180 | €9,326 | -€4,854 | -34.2% |
| Profit (loss) carried forward | 14 | -€5,394 | €0 | +€5,394 | |
| Amounts payable | 17/49 | €915 | €182 | -€733 | -80.1% |
| Amounts payable within one year | 42/48 | €915 | €182 | -€733 | -80.1% |
| Trade debts | 44 | €32 | €182 | +€150 | +474.6% |
| Suppliers | 440/4 | €32 | €182 | +€150 | +474.6% |
| Taxes, remuneration and social security | 45 | €883 | €0 | -€883 | -100.0% |
| Taxes | 450/3 | €883 | €0 | -€883 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,585 | +€1,585 | |
| Other operating charges | 640/8 | €75 | €387 | +€312 | +416.3% |
| Gross operating margin | 9900 | -€2,718 | €1,098 | +€3,816 | |
| Operating profit (loss) | 9901 | -€3,793 | -€874 | +€2,919 | +77.0% |
| Financial charges | 65/66B | €1,281 | €86 | -€1,195 | -93.3% |
| Recurring financial charges | 65 | €1,281 | €86 | -€1,195 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,074 | -€960 | +€4,114 | +81.1% |
| Income taxes | 67/77 | €320 | -€1,500 | -€1,820 | |
| Profit (loss) for the period | 9904 | -€5,394 | €540 | +€5,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,394 | €540 | +€5,934 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.