ROELS Chr.: 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.
ROELS Chr.
Largest movements
- Tangible fixed assets -€13,854
down €13,854 (-24.5%), from €56,589 to €42,734
of which Furniture and vehicles: -€10,680
- Receivables within one year +€5,355
up €5,355 (+36.8%), from €14,551 to €19,906
of which Trade receivables: +€4,898
- Stocks and contracts -€3,312
down €3,312 (-4.3%), from €77,807 to €74,495
- Other debts -€9,407
down €9,407 (-21.7%), from €43,311 to €33,903
- Debts after one year -€8,554
down €8,554 (-19.5%), from €43,931 to €35,376
- Short-term financial debts +€4,010
up €4,010 (+523%), from €766 to €4,776
- Reserves +€3,851
up €3,851 (+12.9%), from €29,863 to €33,714
- Trade debts -€1,520
down €1,520 (-15.6%), from €9,739 to €8,218
- Depreciation -€7,620
down €7,620 (-33.8%), from €22,544 to €14,923
- Gross operating margin -€4,521
down €4,521 (-16.1%), from €28,142 to €23,621
- Financial charges -€628
down €628 (-30.5%), from €2,062 to €1,434
- Taxes +€399
up €399 (+143%), from €279 to €678
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 | €150,756 | €140,000 | -€10,756 | -7.1% |
| Fixed assets | 21/28 | €56,629 | €42,774 | -€13,854 | -24.5% |
| Tangible fixed assets | 22/27 | €56,589 | €42,734 | -€13,854 | -24.5% |
| Land and buildings | 22 | €11,865 | €9,015 | -€2,850 | -24.0% |
| Plant, machinery and equipment | 23 | €1,077 | €753 | -€324 | -30.1% |
| Furniture and vehicles | 24 | €43,647 | €32,966 | -€10,680 | -24.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €94,128 | €97,226 | +€3,098 | +3.3% |
| Stocks and contracts in progress | 3 | €77,807 | €74,495 | -€3,312 | -4.3% |
| Stocks | 30/36 | €77,807 | €74,495 | -€3,312 | -4.3% |
| Amounts receivable within one year | 40/41 | €14,551 | €19,906 | +€5,355 | +36.8% |
| Trade receivables | 40 | €14,486 | €19,384 | +€4,898 | +33.8% |
| Other amounts receivable | 41 | €66 | €522 | +€456 | +697% |
| Cash at bank and in hand | 54/58 | €833 | €1,856 | +€1,023 | +123% |
| Deferred charges and accrued income | 490/1 | €937 | €969 | +€32 | +3.4% |
| Total equity and liabilities | 10/49 | €150,756 | €140,000 | -€10,756 | -7.1% |
| Equity | 10/15 | €43,997 | €47,848 | +€3,851 | +8.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €29,863 | €33,714 | +€3,851 | +12.9% |
| Distributable reserves | 133 | €29,863 | €33,714 | +€3,851 | +12.9% |
| Profit (loss) carried forward | 14 | €4,134 | €4,134 | = | 0.0% |
| Amounts payable | 17/49 | €106,759 | €92,152 | -€14,607 | -13.7% |
| Amounts payable after more than one year | 17 | €43,931 | €35,376 | -€8,554 | -19.5% |
| Financial debts | 170/4 | €43,931 | €35,376 | -€8,554 | -19.5% |
| Amounts payable within one year | 42/48 | €62,828 | €56,776 | -€6,053 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €8,358 | €8,554 | +€197 | +2.4% |
| Financial debts | 43 | €766 | €4,776 | +€4,010 | +523% |
| Credit institutions | 430/8 | €766 | €4,776 | +€4,010 | +523% |
| Trade debts | 44 | €9,739 | €8,218 | -€1,520 | -15.6% |
| Suppliers | 440/4 | €9,739 | €8,218 | -€1,520 | -15.6% |
| Taxes, remuneration and social security | 45 | €655 | €1,323 | +€668 | +102% |
| Taxes | 450/3 | €655 | €1,323 | +€668 | +102% |
| Other amounts payable | 47/48 | €43,311 | €33,903 | -€9,407 | -21.7% |
| Non-recurring operating income | 76A | €19,000 | - | -€19,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,544 | €14,923 | -€7,620 | -33.8% |
| Other operating charges | 640/8 | €2,757 | €2,805 | +€48 | +1.7% |
| Gross operating margin | 9900 | €28,142 | €23,621 | -€4,521 | -16.1% |
| Operating profit (loss) | 9901 | €2,842 | €5,893 | +€3,052 | +107% |
| Financial income | 75/76B | €14 | €69 | +€55 | +383% |
| Recurring financial income | 75 | €14 | €69 | +€55 | +383% |
| Financial charges | 65/66B | €2,062 | €1,434 | -€628 | -30.5% |
| Recurring financial charges | 65 | €2,062 | €1,434 | -€628 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €794 | €4,528 | +€3,735 | +470% |
| Income taxes | 67/77 | €279 | €678 | +€399 | +143% |
| Profit (loss) for the period | 9904 | €515 | €3,851 | +€3,336 | +648% |
| Profit (loss) for the period to be appropriated | 9905 | €515 | €3,851 | +€3,336 | +648% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.