ROELS COMPUTERS: 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.
ROELS COMPUTERS
Largest movements
- Cash +€157,247
up €157,247 (+514.6%), from €30,560 to €187,807
mainly Other debts (+€130,730) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Receivables within one year -€24,196
down €24,196 (-37.7%), from €64,153 to €39,957
of which Trade receivables: -€21,581
- Deferred charges and accrued income +€18,008
up €18,008 (+938.1%), from €1,920 to €19,927
- Tangible fixed assets -€15,118
down €15,118 (-8.0%), from €189,361 to €174,243
of which Furniture and vehicles: -€14,654
- Other debts +€130,730
up €130,730 (+473.1%), from €27,630 to €158,360
- Reserves -€114,660
down €114,660 (-43.2%), from €265,460 to €150,800
- Provisions +€38,800
new in 2025: €38,800
- Advances received -€26,860
down €26,860 (-100.0%), from €26,860 to €0
- Provisions +€38,800
new in 2025: €38,800
- Gross operating margin +€37,415
up €37,415 (+44.2%), from €84,657 to €122,073
- Taxes +€6,679
up €6,679 (+32.5%), from €20,568 to €27,246
- Depreciation -€5,546
down €5,546 (-39.0%), from €14,226 to €8,680
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 | €485,993 | €521,935 | +€35,942 | +7.4% |
| Fixed assets | 21/28 | €189,361 | €174,243 | -€15,118 | -8.0% |
| Tangible fixed assets | 22/27 | €189,361 | €174,243 | -€15,118 | -8.0% |
| Land and buildings | 22 | €158,878 | €153,208 | -€5,670 | -3.6% |
| Plant, machinery and equipment | 23 | - | €5,206 | +€5,206 | |
| Furniture and vehicles | 24 | €30,482 | €15,829 | -€14,654 | -48.1% |
| Current assets | 29/58 | €296,632 | €347,691 | +€51,059 | +17.2% |
| Amounts receivable within one year | 40/41 | €64,153 | €39,957 | -€24,196 | -37.7% |
| Trade receivables | 40 | €56,514 | €34,933 | -€21,581 | -38.2% |
| Other amounts receivable | 41 | €7,639 | €5,025 | -€2,615 | -34.2% |
| Current investments | 50/53 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €30,560 | €187,807 | +€157,247 | +514.6% |
| Deferred charges and accrued income | 490/1 | €1,920 | €19,927 | +€18,008 | +938.1% |
| Total equity and liabilities | 10/49 | €485,993 | €521,935 | +€35,942 | +7.4% |
| Equity | 10/15 | €423,858 | €309,259 | -€114,598 | -27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €265,460 | €150,800 | -€114,660 | -43.2% |
| Distributable reserves | 133 | €265,460 | €150,800 | -€114,660 | -43.2% |
| Profit (loss) carried forward | 14 | €139,798 | €139,859 | +€62 | 0.0% |
| Provisions and deferred taxes | 16 | - | €38,800 | +€38,800 | |
| Provisions for liabilities and charges | 160/5 | - | €38,800 | +€38,800 | |
| Other liabilities and charges | 164/5 | - | €38,800 | +€38,800 | |
| Amounts payable | 17/49 | €62,136 | €173,876 | +€111,740 | +179.8% |
| Amounts payable within one year | 42/48 | €62,136 | €173,876 | +€111,740 | +179.8% |
| Trade debts | 44 | €3,777 | €6,593 | +€2,816 | +74.6% |
| Suppliers | 440/4 | €3,777 | €6,593 | +€2,816 | +74.6% |
| Advances received on contracts in progress | 46 | €26,860 | €0 | -€26,860 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,869 | €8,922 | +€5,053 | +130.6% |
| Taxes | 450/3 | €3,869 | €8,922 | +€5,053 | +130.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €27,630 | €158,360 | +€130,730 | +473.1% |
| Non-recurring operating income | 76A | €0 | €8,264 | +€8,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,226 | €8,680 | -€5,546 | -39.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €38,800 | +€38,800 | |
| Other operating charges | 640/8 | €1,675 | €1,744 | +€69 | +4.1% |
| Non-recurring operating charges | 66A | - | €5,248 | +€5,248 | |
| Gross operating margin | 9900 | €84,657 | €122,073 | +€37,415 | +44.2% |
| Operating profit (loss) | 9901 | €68,756 | €67,601 | -€1,156 | -1.7% |
| Financial income | 75/76B | €3,621 | €3,788 | +€167 | +4.6% |
| Recurring financial income | 75 | €3,621 | €3,788 | +€167 | +4.6% |
| Financial charges | 65/66B | €110 | €381 | +€271 | +246.2% |
| Recurring financial charges | 65 | €110 | €381 | +€271 | +246.2% |
| Profit (loss) for the period before taxes | 9903 | €72,268 | €71,008 | -€1,260 | -1.7% |
| Income taxes | 67/77 | €20,568 | €27,246 | +€6,679 | +32.5% |
| Profit (loss) for the period | 9904 | €51,700 | €43,762 | -€7,938 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,700 | €43,762 | -€7,938 | -15.4% |
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.