ROELANS: 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.
ROELANS
Largest movements
- Tangible fixed assets -€722,264
down €722,264 (-54.7%), from €1.3m to €597,874
of which Land and buildings: -€722,031
- Current investments +€700,000
new in 2025: €700,000
- Stocks and contracts -€304,307
down €304,307 (-8.6%), from €3.5m to €3.2m
- Debts after one year -€873,630
down €873,630 (-62.7%), from €1.4m to €519,585
of which Financial debts: -€860,179
- Reserves +€547,244
up €547,244 (+12.6%), from €4.3m to €4.9m
- Tax, wage and social debts +€119,047
up €119,047 (+1,140%), from €10,439 to €129,485
of which Taxes: +€119,047
- Other debts +€100,000
up €100,000 (+11,612%), from €861 to €100,861
- Trade debts -€83,494
down €83,494 (-77.7%), from €107,523 to €24,029
- Gross operating margin +€528,307
up €528,307 (+107%), from €494,210 to €1.0m
- Taxes +€201,761
up €201,761 (+207%), from €97,391 to €299,152
- Depreciation -€19,564
down €19,564 (-52.8%), from €37,077 to €17,513
- Financial charges -€11,100
down €11,100 (-15.6%), from €70,926 to €59,827
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 | €6,031,565 | €5,798,782 | -€232,782 | -3.9% |
| Fixed assets | 21/28 | €1,321,498 | €597,874 | -€723,624 | -54.8% |
| Tangible fixed assets | 22/27 | €1,320,138 | €597,874 | -€722,264 | -54.7% |
| Land and buildings | 22 | €1,319,593 | €597,562 | -€722,031 | -54.7% |
| Furniture and vehicles | 24 | €545 | €312 | -€233 | -42.8% |
| Financial fixed assets | 28 | €1,360 | €0 | -€1,360 | -100% |
| Current assets | 29/58 | €4,710,067 | €5,200,908 | +€490,842 | +10.4% |
| Stocks and contracts in progress | 3 | €3,543,085 | €3,238,779 | -€304,307 | -8.6% |
| Stocks | 30/36 | €3,543,085 | €3,238,779 | -€304,307 | -8.6% |
| Amounts receivable within one year | 40/41 | €805,303 | €847,982 | +€42,679 | +5.3% |
| Trade receivables | 40 | €68,291 | €172,422 | +€104,130 | +152% |
| Other amounts receivable | 41 | €737,012 | €675,561 | -€61,451 | -8.3% |
| Current investments | 50/53 | - | €700,000 | +€700,000 | |
| Cash at bank and in hand | 54/58 | €358,188 | €411,519 | +€53,332 | +14.9% |
| Deferred charges and accrued income | 490/1 | €3,490 | €2,628 | -€862 | -24.7% |
| Total equity and liabilities | 10/49 | €6,031,565 | €5,798,782 | -€232,782 | -3.9% |
| Equity | 10/15 | €4,348,751 | €4,895,995 | +€547,244 | +12.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €4,330,001 | €4,877,245 | +€547,244 | +12.6% |
| Distributable reserves | 133 | €4,330,001 | €4,877,245 | +€547,244 | +12.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €57,302 | €57,302 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €57,302 | €57,302 | = | 0.0% |
| Pensions and similar obligations | 160 | €57,302 | €57,302 | = | 0.0% |
| Amounts payable | 17/49 | €1,625,513 | €845,486 | -€780,027 | -48.0% |
| Amounts payable after more than one year | 17 | €1,393,215 | €519,585 | -€873,630 | -62.7% |
| Financial debts | 170/4 | €1,376,274 | €516,094 | -€860,179 | -62.5% |
| Other amounts payable | 178/9 | €16,942 | €3,491 | -€13,451 | -79.4% |
| Amounts payable within one year | 42/48 | €197,663 | €288,038 | +€90,375 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €78,841 | €33,663 | -€45,178 | -57.3% |
| Trade debts | 44 | €107,523 | €24,029 | -€83,494 | -77.7% |
| Suppliers | 440/4 | €107,523 | €24,029 | -€83,494 | -77.7% |
| Taxes, remuneration and social security | 45 | €10,439 | €129,485 | +€119,047 | +1,140% |
| Taxes | 450/3 | €1,096 | €120,143 | +€119,047 | +10,864% |
| Remuneration and social security | 454/9 | €9,343 | €9,343 | = | 0.0% |
| Other amounts payable | 47/48 | €861 | €100,861 | +€100,000 | +11,612% |
| Accrued charges and deferred income | 492/3 | €34,634 | €37,863 | +€3,229 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,077 | €17,513 | -€19,564 | -52.8% |
| Other operating charges | 640/8 | €5,395 | €2,394 | -€3,001 | -55.6% |
| Gross operating margin | 9900 | €494,210 | €1,022,517 | +€528,307 | +107% |
| Operating profit (loss) | 9901 | €451,738 | €1,002,610 | +€550,872 | +122% |
| Financial income | 75/76B | €2,010 | €3,612 | +€1,602 | +79.7% |
| Recurring financial income | 75 | €2,010 | €3,612 | +€1,602 | +79.7% |
| Financial charges | 65/66B | €70,926 | €59,827 | -€11,100 | -15.6% |
| Recurring financial charges | 65 | €70,926 | €59,827 | -€11,100 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €382,822 | €946,396 | +€563,574 | +147% |
| Income taxes | 67/77 | €97,391 | €299,152 | +€201,761 | +207% |
| Profit (loss) for the period | 9904 | €285,431 | €647,244 | +€361,813 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €285,431 | €647,244 | +€361,813 | +127% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.