ROELEVELD: 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.
ROELEVELD
Largest movements
- Tangible fixed assets -€12,000
down €12,000 (-3.8%), from €312,915 to €300,915
- Debts after one year -€20,812
down €20,812 (-6.6%), from €316,411 to €295,599
- Profit (loss) carried forward +€5,684
up €5,684 (+6.6%), from -€85,997 to -€80,313
- Gross operating margin +€26,414
up €26,414, from -€1,495 to €24,919
- Financial charges -€840
down €840 (-10.9%), from €7,729 to €6,889
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 | €315,301 | €303,308 | -€11,993 | -3.8% |
| Fixed assets | 21/28 | €312,915 | €300,915 | -€12,000 | -3.8% |
| Tangible fixed assets | 22/27 | €312,915 | €300,915 | -€12,000 | -3.8% |
| Land and buildings | 22 | €312,915 | €300,915 | -€12,000 | -3.8% |
| Current assets | 29/58 | €2,386 | €2,393 | +€7 | +0.3% |
| Amounts receivable within one year | 40/41 | €2,300 | €2,300 | = | 0.0% |
| Trade receivables | 40 | €2,300 | €2,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86 | €93 | +€7 | +8.5% |
| Total equity and liabilities | 10/49 | €315,301 | €303,308 | -€11,993 | -3.8% |
| Equity | 10/15 | -€45,997 | -€40,313 | +€5,684 | +12.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,997 | -€80,313 | +€5,684 | +6.6% |
| Amounts payable | 17/49 | €361,298 | €343,621 | -€17,677 | -4.9% |
| Amounts payable after more than one year | 17 | €316,411 | €295,599 | -€20,812 | -6.6% |
| Financial debts | 170/4 | €316,411 | €295,599 | -€20,812 | -6.6% |
| Amounts payable within one year | 42/48 | €44,887 | €48,022 | +€3,136 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €21,519 | €21,949 | +€429 | +2.0% |
| Trade debts | 44 | - | €411 | +€411 | |
| Suppliers | 440/4 | - | €411 | +€411 | |
| Taxes, remuneration and social security | 45 | - | €238 | +€238 | |
| Taxes | 450/3 | - | €238 | +€238 | |
| Other amounts payable | 47/48 | €23,367 | €25,424 | +€2,057 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,000 | €12,000 | = | 0.0% |
| Other operating charges | 640/8 | €340 | €346 | +€6 | +1.7% |
| Gross operating margin | 9900 | -€1,495 | €24,919 | +€26,414 | |
| Operating profit (loss) | 9901 | -€13,835 | €12,573 | +€26,408 | |
| Financial charges | 65/66B | €7,729 | €6,889 | -€840 | -10.9% |
| Recurring financial charges | 65 | €7,729 | €6,889 | -€840 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,564 | €5,684 | +€27,248 | |
| Profit (loss) for the period | 9904 | -€21,564 | €5,684 | +€27,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,564 | €5,684 | +€27,248 |
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 10 October 2026 via checked.be.