ROELOFS TECHNICS: 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.
ROELOFS TECHNICS
Largest movements
- Cash +€94,093
up €94,093 (+65.2%), from €144,389 to €238,482
mainly Net result for the year (+€107,651) and Other debts (+€94,772)
- Receivables within one year -€43,100
down €43,100 (-44.9%), from €95,967 to €52,867
of which Other amounts receivable: -€37,741
- Tangible fixed assets -€40,448
down €40,448 (-4.9%), from €827,911 to €787,463
- Other debts +€94,772
new in 2025: €94,772
- Reserves -€47,454
down €47,454 (-9.2%), from €514,429 to €466,975
of which Distributable reserves: -€47,454
- Debts after one year -€41,144
down €41,144 (-8.9%), from €464,635 to €423,492
- Gross operating margin +€27,523
up €27,523 (+14.7%), from €186,888 to €214,410
- Depreciation +€4,083
up €4,083 (+6.6%), from €62,005 to €66,088
- Taxes -€3,021
down €3,021 (-9.0%), from €33,740 to €30,719
- Financial income -€2,421
down €2,421 (-98.9%), from €2,448 to €26
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 | €1,070,304 | €1,080,920 | +€10,617 | +1.0% |
| Fixed assets | 21/28 | €827,911 | €787,463 | -€40,448 | -4.9% |
| Tangible fixed assets | 22/27 | €827,911 | €787,463 | -€40,448 | -4.9% |
| Land and buildings | 22 | €695,777 | €676,620 | -€19,157 | -2.8% |
| Plant, machinery and equipment | 23 | €76,300 | €71,107 | -€5,193 | -6.8% |
| Furniture and vehicles | 24 | €55,834 | €39,737 | -€16,098 | -28.8% |
| Current assets | 29/58 | €242,393 | €293,457 | +€51,065 | +21.1% |
| Amounts receivable within one year | 40/41 | €95,967 | €52,867 | -€43,100 | -44.9% |
| Trade receivables | 40 | €43,945 | €38,585 | -€5,360 | -12.2% |
| Other amounts receivable | 41 | €52,022 | €14,281 | -€37,741 | -72.5% |
| Cash at bank and in hand | 54/58 | €144,389 | €238,482 | +€94,093 | +65.2% |
| Deferred charges and accrued income | 490/1 | €2,036 | €2,109 | +€72 | +3.6% |
| Total equity and liabilities | 10/49 | €1,070,304 | €1,080,920 | +€10,617 | +1.0% |
| Equity | 10/15 | €533,029 | €485,575 | -€47,454 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €514,429 | €466,975 | -€47,454 | -9.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €493,819 | €446,365 | -€47,454 | -9.6% |
| Amounts payable | 17/49 | €537,274 | €595,346 | +€58,071 | +10.8% |
| Amounts payable after more than one year | 17 | €464,635 | €423,492 | -€41,144 | -8.9% |
| Financial debts | 170/4 | €464,635 | €423,492 | -€41,144 | -8.9% |
| Amounts payable within one year | 42/48 | €72,639 | €171,854 | +€99,215 | +137% |
| Current portion of amounts payable after more than one year | 42 | €40,590 | €41,144 | +€554 | +1.4% |
| Trade debts | 44 | €3,623 | €640 | -€2,983 | -82.3% |
| Suppliers | 440/4 | €3,623 | €640 | -€2,983 | -82.3% |
| Taxes, remuneration and social security | 45 | €28,426 | €35,298 | +€6,872 | +24.2% |
| Taxes | 450/3 | €25,116 | €35,298 | +€10,182 | +40.5% |
| Remuneration and social security | 454/9 | €3,311 | - | -€3,311 | |
| Other amounts payable | 47/48 | - | €94,772 | +€94,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,005 | €66,088 | +€4,083 | +6.6% |
| Other operating charges | 640/8 | €3,224 | €3,291 | +€66 | +2.1% |
| Gross operating margin | 9900 | €186,888 | €214,410 | +€27,523 | +14.7% |
| Operating profit (loss) | 9901 | €121,658 | €145,031 | +€23,373 | +19.2% |
| Financial income | 75/76B | €2,448 | €26 | -€2,421 | -98.9% |
| Recurring financial income | 75 | €2,448 | €26 | -€2,421 | -98.9% |
| Financial charges | 65/66B | €7,384 | €6,688 | -€695 | -9.4% |
| Recurring financial charges | 65 | €7,384 | €6,688 | -€695 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €116,722 | €138,369 | +€21,647 | +18.5% |
| Income taxes | 67/77 | €33,740 | €30,719 | -€3,021 | -9.0% |
| Profit (loss) for the period | 9904 | €82,982 | €107,651 | +€24,669 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €82,982 | €107,651 | +€24,669 | +29.7% |
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 29 October 2026 via checked.be.