Roels IT Service: 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.
What changed
Roels IT Service
NACE 86.995, Nutrition and dietetics services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,110
2024 · €3,156-€5,266
Equity
€200,998
2024 · €203,109-€2,110
Cash
€1,999
2024 · €1,566+€434
Balance sheet total
€780,840
2024 · €679,459+€101,382
Largest movements
Assets
- Receivables within one year +€96,512
up €96,512 (+412%), from €23,408 to €119,920
of which Other amounts receivable: +€95,012
Equity and liabilities
- Other debts +€111,604
up €111,604 (+599%), from €18,635 to €130,240
- Tax, wage and social debts -€9,390
down €9,390 (-74.3%), from €12,630 to €3,240
- Trade debts -€8,161
down €8,161 (-41.3%), from €19,772 to €11,611
Income statement
- Depreciation +€3,397
up €3,397 (+9.4%), from €36,223 to €39,620
- Gross operating margin +€3,288
up €3,288 (+5.6%), from €58,905 to €62,194
- Other operating charges +€3,246
up €3,246 (+752%), from €432 to €3,678
- Financial charges +€2,214
up €2,214 (+12.6%), from €17,623 to €19,837
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.
Result 2024
€3,156
Gross operating margin
+€3,288
Depreciation
-€3,397
Other operating charges
-€3,246
Financial income
-€282
Financial charges
-€2,214
Taxes
+€584
Result 2025
-€2,110
raises the resultlowers the result
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.
From operations
+€32,995
Investment
-€38,261
Financing
+€5,701
Cash 2024
€1,566
From operations (derived)
+€32,995
Net result for the year
-€2,110
Depreciation
+€39,620
Stocks and contracts
-€3,305
Receivables within one year
-€96,512
Deferred charges and accrued income
-€2,490
Trade debts
-€8,161
Tax, wage and social debts
-€9,390
Other debts
+€111,604
Accrued charges and deferred income
+€3,738
Investment (derived)
-€38,261
Investment in fixed assets (net)
-€38,261
Financing
+€5,701
Debts after one year
-€611
Current portion of long-term debt
+€5,736
Short-term financial debts
+€576
Cash 2025
€1,999
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,459 | €780,840 | +€101,382 | +14.9% |
| Fixed assets | 21/28 | €641,337 | €639,978 | -€1,359 | -0.2% |
| Tangible fixed assets | 22/27 | €641,337 | €639,978 | -€1,359 | -0.2% |
| Land and buildings | 22 | €582,573 | €592,732 | +€10,159 | +1.7% |
| Plant, machinery and equipment | 23 | €43,813 | €35,984 | -€7,829 | -17.9% |
| Furniture and vehicles | 24 | €14,952 | €11,262 | -€3,689 | -24.7% |
| Current assets | 29/58 | €38,121 | €140,862 | +€102,741 | +270% |
| Stocks and contracts in progress | 3 | €2,045 | €5,350 | +€3,305 | +162% |
| Stocks | 30/36 | €2,045 | €5,350 | +€3,305 | +162% |
| Amounts receivable within one year | 40/41 | €23,408 | €119,920 | +€96,512 | +412% |
| Trade receivables | 40 | €23,408 | €24,908 | +€1,500 | +6.4% |
| Other amounts receivable | 41 | - | €95,012 | +€95,012 | |
| Cash at bank and in hand | 54/58 | €1,566 | €1,999 | +€434 | +27.7% |
| Deferred charges and accrued income | 490/1 | €11,103 | €13,592 | +€2,490 | +22.4% |
| Total equity and liabilities | 10/49 | €679,459 | €780,840 | +€101,382 | +14.9% |
| Equity | 10/15 | €203,109 | €200,998 | -€2,110 | -1.0% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Capital | 10 | €118,600 | €118,600 | = | 0.0% |
| Issued capital | 100 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €84,651 | €82,541 | -€2,110 | -2.5% |
| Non-distributable reserves | 130/1 | €5,375 | €5,375 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,375 | €5,375 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,675 | €15,675 | = | 0.0% |
| Distributable reserves | 133 | €63,601 | €61,491 | -€2,110 | -3.3% |
| Profit (loss) carried forward | 14 | -€143 | -€143 | = | 0.0% |
| Amounts payable | 17/49 | €476,350 | €579,842 | +€103,492 | +21.7% |
| Amounts payable after more than one year | 17 | €383,944 | €383,332 | -€611 | -0.2% |
| Financial debts | 170/4 | €383,944 | €383,332 | -€611 | -0.2% |
| Amounts payable within one year | 42/48 | €81,368 | €181,734 | +€100,366 | +123% |
| Current portion of amounts payable after more than one year | 42 | €19,104 | €24,840 | +€5,736 | +30.0% |
| Financial debts | 43 | €11,227 | €11,803 | +€576 | +5.1% |
| Credit institutions | 430/8 | €11,227 | €11,803 | +€576 | +5.1% |
| Trade debts | 44 | €19,772 | €11,611 | -€8,161 | -41.3% |
| Suppliers | 440/4 | €19,772 | €11,611 | -€8,161 | -41.3% |
| Taxes, remuneration and social security | 45 | €12,630 | €3,240 | -€9,390 | -74.3% |
| Taxes | 450/3 | €12,630 | €3,240 | -€9,390 | -74.3% |
| Other amounts payable | 47/48 | €18,635 | €130,240 | +€111,604 | +599% |
| Accrued charges and deferred income | 492/3 | €11,038 | €14,776 | +€3,738 | +33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,223 | €39,620 | +€3,397 | +9.4% |
| Other operating charges | 640/8 | €432 | €3,678 | +€3,246 | +752% |
| Gross operating margin | 9900 | €58,905 | €62,194 | +€3,288 | +5.6% |
| Operating profit (loss) | 9901 | €22,251 | €18,895 | -€3,355 | -15.1% |
| Financial income | 75/76B | €282 | - | -€282 | |
| Recurring financial income | 75 | €282 | - | -€282 | |
| Financial charges | 65/66B | €17,623 | €19,837 | +€2,214 | +12.6% |
| Recurring financial charges | 65 | €17,623 | €19,837 | +€2,214 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €4,909 | -€942 | -€5,851 | |
| Income taxes | 67/77 | €1,753 | €1,169 | -€584 | -33.3% |
| Profit (loss) for the period | 9904 | €3,156 | -€2,110 | -€5,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,156 | -€2,110 | -€5,266 |
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 15 October 2026 via checked.be.