ROELANTS JONAS: 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.
ROELANTS JONAS
Largest movements
- Cash +€19,107
up €19,107 (+22.6%), from €84,661 to €103,768
mainly Net result for the year (+€22,032) and Depreciation (+€8,903)
- Reserves +€12,916
up €12,916 (+19.9%), from €64,929 to €77,846
of which Distributable reserves: +€12,916
- Profit (loss) carried forward +€9,116
no longer reported in 2025 (was -€9,116)
- Debts after one year -€6,135
down €6,135 (-79.9%), from €7,681 to €1,546
- Other debts +€1,991
up €1,991 (+6.5%), from €30,864 to €32,855
- Gross operating margin +€15,797
up €15,797 (+75.1%), from €21,045 to €36,842
- Taxes +€4,722
new in 2025: €4,722
- Depreciation +€1,686
up €1,686 (+23.4%), from €7,217 to €8,903
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 | €118,612 | €136,551 | +€17,939 | +15.1% |
| Fixed assets | 21/28 | €25,829 | €25,470 | -€359 | -1.4% |
| Tangible fixed assets | 22/27 | €25,615 | €25,154 | -€461 | -1.8% |
| Plant, machinery and equipment | 23 | €7,250 | €5,500 | -€1,750 | -24.1% |
| Furniture and vehicles | 24 | €11,665 | €11,251 | -€413 | -3.5% |
| Other tangible fixed assets | 26 | €6,700 | €8,403 | +€1,703 | +25.4% |
| Financial fixed assets | 28 | €214 | €316 | +€102 | +47.6% |
| Current assets | 29/58 | €92,783 | €111,081 | +€18,298 | +19.7% |
| Amounts receivable within one year | 40/41 | €8,122 | €7,313 | -€808 | -10.0% |
| Trade receivables | 40 | €3,055 | €4,000 | +€945 | +30.9% |
| Other amounts receivable | 41 | €5,067 | €3,313 | -€1,753 | -34.6% |
| Cash at bank and in hand | 54/58 | €84,661 | €103,768 | +€19,107 | +22.6% |
| Total equity and liabilities | 10/49 | €118,612 | €136,551 | +€17,939 | +15.1% |
| Equity | 10/15 | €68,214 | €90,246 | +€22,032 | +32.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,929 | €77,846 | +€12,916 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €63,069 | €75,986 | +€12,916 | +20.5% |
| Profit (loss) carried forward | 14 | -€9,116 | - | +€9,116 | |
| Amounts payable | 17/49 | €50,398 | €46,306 | -€4,093 | -8.1% |
| Amounts payable after more than one year | 17 | €7,681 | €1,546 | -€6,135 | -79.9% |
| Financial debts | 170/4 | €7,681 | €1,546 | -€6,135 | -79.9% |
| Amounts payable within one year | 42/48 | €42,718 | €44,760 | +€2,042 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €6,057 | €6,135 | +€78 | +1.3% |
| Trade debts | 44 | €5,797 | €5,548 | -€249 | -4.3% |
| Suppliers | 440/4 | €5,797 | €5,548 | -€249 | -4.3% |
| Taxes, remuneration and social security | 45 | - | €222 | +€222 | |
| Taxes | 450/3 | - | €222 | +€222 | |
| Other amounts payable | 47/48 | €30,864 | €32,855 | +€1,991 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,217 | €8,903 | +€1,686 | +23.4% |
| Other operating charges | 640/8 | €1,269 | €999 | -€270 | -21.3% |
| Gross operating margin | 9900 | €21,045 | €36,842 | +€15,797 | +75.1% |
| Operating profit (loss) | 9901 | €12,559 | €26,939 | +€14,381 | +115% |
| Financial income | 75/76B | €112 | €45 | -€67 | -59.6% |
| Recurring financial income | 75 | €112 | €45 | -€67 | -59.6% |
| Financial charges | 65/66B | €307 | €231 | -€76 | -24.8% |
| Recurring financial charges | 65 | €307 | €231 | -€76 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €12,364 | €26,754 | +€14,390 | +116% |
| Income taxes | 67/77 | - | €4,722 | +€4,722 | |
| Profit (loss) for the period | 9904 | €12,364 | €22,032 | +€9,668 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,364 | €22,032 | +€9,668 | +78.2% |
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 25 October 2026 via checked.be.