Roelimo: what changed
Two fiscal 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.
Roelimo
Largest movements
- Cash +€25,541
up €25,541 (+47.5%), from €53,793 to €79,335
mainly Net result for the year (+€18,865) and Depreciation (+€11,807)
- Reserves +€18,865
up €18,865 (+30.1%), from €62,635 to €81,499
of which Distributable reserves: +€17,626
- Trade debts +€7,559
new in 2025: €7,559
- Debts after one year -€7,000
down €7,000 (-5.5%), from €127,000 to €120,000
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Gross operating margin +€11,554
up €11,554 (+28.1%), from €41,145 to €52,699
- Financial charges -€9,129
down €9,129 (-51.3%), from €17,794 to €8,665
- Depreciation +€7,006
up €7,006 (+145.9%), from €4,801 to €11,807
- Taxes +€2,957
new in 2025: €2,957
- Other operating charges +€2,077
up €2,077 (+24.9%), from €8,329 to €10,406
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 | €343,766 | €367,775 | +€24,009 | +7.0% |
| Fixed assets | 21/28 | €289,972 | €288,440 | -€1,533 | -0.5% |
| Tangible fixed assets | 22/27 | €289,972 | €288,440 | -€1,533 | -0.5% |
| Land and buildings | 22 | €271,722 | €262,513 | -€9,209 | -3.4% |
| Plant, machinery and equipment | 23 | €18,250 | €25,927 | +€7,676 | +42.1% |
| Current assets | 29/58 | €53,793 | €79,335 | +€25,541 | +47.5% |
| Cash at bank and in hand | 54/58 | €53,793 | €79,335 | +€25,541 | +47.5% |
| Total equity and liabilities | 10/49 | €343,766 | €367,775 | +€24,009 | +7.0% |
| Equity | 10/15 | €137,635 | €156,499 | +€18,865 | +13.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €62,635 | €81,499 | +€18,865 | +30.1% |
| Non-distributable reserves | 130/1 | €6,261 | €7,500 | +€1,239 | +19.8% |
| Legal reserve | 130 | €6,261 | €7,500 | +€1,239 | +19.8% |
| Distributable reserves | 133 | €56,374 | €73,999 | +€17,626 | +31.3% |
| Amounts payable | 17/49 | €206,131 | €211,276 | +€5,144 | +2.5% |
| Amounts payable after more than one year | 17 | €127,000 | €120,000 | -€7,000 | -5.5% |
| Financial debts | 170/4 | €127,000 | €120,000 | -€7,000 | -5.5% |
| Amounts payable within one year | 42/48 | €79,131 | €87,276 | +€8,144 | +10.3% |
| Trade debts | 44 | - | €7,559 | +€7,559 | |
| Suppliers | 440/4 | - | €7,559 | +€7,559 | |
| Taxes, remuneration and social security | 45 | €4,056 | €5,506 | +€1,450 | +35.8% |
| Taxes | 450/3 | €4,056 | €5,506 | +€1,450 | +35.8% |
| Other amounts payable | 47/48 | €75,076 | €74,211 | -€865 | -1.2% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,801 | €11,807 | +€7,006 | +145.9% |
| Other operating charges | 640/8 | €8,329 | €10,406 | +€2,077 | +24.9% |
| Gross operating margin | 9900 | €41,145 | €52,699 | +€11,554 | +28.1% |
| Operating profit (loss) | 9901 | €28,015 | €30,487 | +€2,472 | +8.8% |
| Financial charges | 65/66B | €17,794 | €8,665 | -€9,129 | -51.3% |
| Recurring financial charges | 65 | €17,794 | €8,665 | -€9,129 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €10,221 | €21,821 | +€11,601 | +113.5% |
| Income taxes | 67/77 | - | €2,957 | +€2,957 | |
| Profit (loss) for the period | 9904 | €10,221 | €18,865 | +€8,644 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,221 | €18,865 | +€8,644 | +84.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.