ROELENS A. & C.: 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.
What changed
ROELENS A. & C.
NACE 47.242, Retail sale of chocolate and confectionery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,531
2024 · €3,642-€1,111
Equity
€105,870
2024 · €103,340+€2,531
Cash
€57,792
2024 · €119,851-€62,059
Balance sheet total
€2.2m
2024 · €2.4m-€183,785
Largest movements
Assets
- Tangible fixed assets -€91,439
down €91,439 (-4.5%), from €2.0m to €1.9m
- Cash -€62,059
down €62,059 (-51.8%), from €119,851 to €57,792
mainly Debts after one year (-€94,127) and Investment in fixed assets (net) (-€61,688)
- Receivables within one year -€44,757
down €44,757 (-25.6%), from €174,543 to €129,786
of which Trade receivables: -€45,747
Equity and liabilities
- Debts after one year -€94,127
down €94,127 (-5.3%), from €1.8m to €1.7m
- Short-term financial debts -€50,000
down €50,000 (-45.5%), from €110,000 to €60,000
- Trade debts -€38,323
down €38,323 (-21.5%), from €178,500 to €140,177
Income statement
- Staff costs -€45,586
down €45,586 (-12.5%), from €364,983 to €319,397
- Gross operating margin -€38,977
down €38,977 (-6.6%), from €586,630 to €547,653
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.
Result 2024
€3,642
Gross operating margin
-€38,977
Staff costs
+€45,586
Depreciation
-€2,378
Other operating charges
-€2,726
Financial income
+€491
Financial charges
-€3,220
Taxes
+€112
Result 2025
€2,531
raises the resultlowers the result
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.
From operations
+€130,701
Investment
-€61,688
Financing
-€131,072
Cash 2024
€119,851
From operations (derived)
+€130,701
Net result for the year
+€2,531
Depreciation
+€153,627
Stocks and contracts
-€4,156
Receivables within one year
+€44,757
Deferred charges and accrued income
-€10,815
Trade debts
-€38,323
Tax, wage and social debts
+€5,559
Advances received
-€19,441
Other debts
-€3,039
Investment (derived)
-€61,688
Investment in fixed assets (net)
-€61,688
Financing
-€131,072
Debts after one year
-€94,127
Current portion of long-term debt
+€13,056
Short-term financial debts
-€50,000
Cash 2025
€57,792
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,427,957 | €2,244,172 | -€183,785 | -7.6% |
| Fixed assets | 21/28 | €2,037,729 | €1,945,791 | -€91,939 | -4.5% |
| Intangible fixed assets | 21 | €3,874 | €3,374 | -€500 | -12.9% |
| Tangible fixed assets | 22/27 | €2,033,856 | €1,942,417 | -€91,439 | -4.5% |
| Land and buildings | 22 | €1,756,554 | €1,710,923 | -€45,631 | -2.6% |
| Plant, machinery and equipment | 23 | €108,721 | €75,176 | -€33,545 | -30.9% |
| Furniture and vehicles | 24 | €63 | - | -€63 | |
| Other tangible fixed assets | 26 | €168,518 | €156,318 | -€12,200 | -7.2% |
| Current assets | 29/58 | €390,228 | €298,382 | -€91,846 | -23.5% |
| Stocks and contracts in progress | 3 | €90,411 | €94,567 | +€4,156 | +4.6% |
| Stocks | 30/36 | €90,411 | €94,567 | +€4,156 | +4.6% |
| Amounts receivable within one year | 40/41 | €174,543 | €129,786 | -€44,757 | -25.6% |
| Trade receivables | 40 | €128,940 | €83,194 | -€45,747 | -35.5% |
| Other amounts receivable | 41 | €45,603 | €46,592 | +€989 | +2.2% |
| Cash at bank and in hand | 54/58 | €119,851 | €57,792 | -€62,059 | -51.8% |
| Deferred charges and accrued income | 490/1 | €5,422 | €16,237 | +€10,815 | +199% |
| Total equity and liabilities | 10/49 | €2,427,957 | €2,244,172 | -€183,785 | -7.6% |
| Equity | 10/15 | €103,340 | €105,870 | +€2,531 | +2.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €58,410 | €60,930 | +€2,520 | +4.3% |
| Non-distributable reserves | 130/1 | €1,910 | €1,910 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,910 | €1,910 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €49,500 | €52,020 | +€2,520 | +5.1% |
| Profit (loss) carried forward | 14 | €25,930 | €25,940 | +€11 | 0.0% |
| Amounts payable | 17/49 | €2,324,617 | €2,138,302 | -€186,315 | -8.0% |
| Amounts payable after more than one year | 17 | €1,781,614 | €1,687,487 | -€94,127 | -5.3% |
| Financial debts | 170/4 | €1,781,614 | €1,687,487 | -€94,127 | -5.3% |
| Amounts payable within one year | 42/48 | €543,003 | €450,815 | -€92,188 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €144,334 | €157,390 | +€13,056 | +9.0% |
| Financial debts | 43 | €110,000 | €60,000 | -€50,000 | -45.5% |
| Credit institutions | 430/8 | €110,000 | €60,000 | -€50,000 | -45.5% |
| Trade debts | 44 | €178,500 | €140,177 | -€38,323 | -21.5% |
| Suppliers | 440/4 | €178,500 | €140,177 | -€38,323 | -21.5% |
| Advances received on contracts in progress | 46 | €22,994 | €3,553 | -€19,441 | -84.5% |
| Taxes, remuneration and social security | 45 | €73,713 | €79,273 | +€5,559 | +7.5% |
| Taxes | 450/3 | €33,977 | €28,743 | -€5,234 | -15.4% |
| Remuneration and social security | 454/9 | €39,736 | €50,530 | +€10,794 | +27.2% |
| Other amounts payable | 47/48 | €13,462 | €10,423 | -€3,039 | -22.6% |
| Remuneration, social security and pensions | 62 | €364,983 | €319,397 | -€45,586 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,249 | €153,627 | +€2,378 | +1.6% |
| Other operating charges | 640/8 | €10,184 | €12,910 | +€2,726 | +26.8% |
| Gross operating margin | 9900 | €586,630 | €547,653 | -€38,977 | -6.6% |
| Operating profit (loss) | 9901 | €60,213 | €61,720 | +€1,506 | +2.5% |
| Financial income | 75/76B | €138 | €629 | +€491 | +356% |
| Recurring financial income | 75 | €138 | €629 | +€491 | +356% |
| Financial charges | 65/66B | €55,981 | €59,201 | +€3,220 | +5.8% |
| Recurring financial charges | 65 | €55,981 | €59,201 | +€3,220 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €4,370 | €3,148 | -€1,223 | -28.0% |
| Income taxes | 67/77 | €729 | €617 | -€112 | -15.3% |
| Profit (loss) for the period | 9904 | €3,642 | €2,531 | -€1,111 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,642 | €2,531 | -€1,111 | -30.5% |
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 25 October 2026 via checked.be.