ROL TEAM: 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.
ROL TEAM
Largest movements
- Tangible fixed assets -€9,251
down €9,251 (-65.4%), from €14,147 to €4,896
of which Furniture and vehicles: -€6,860
- Receivables within one year -€8,397
down €8,397 (-7.1%), from €117,737 to €109,340
of which Trade receivables: -€7,594
- Cash +€2,260
up €2,260 (+42.1%), from €5,366 to €7,626
mainly Other debts (+€12,500) and Net result for the year (+€12,246)
- Profit (loss) carried forward -€17,166
down €17,166 (-19.4%), from €88,560 to €71,395
- Other debts +€12,500
up €12,500 (+100.0%), from €12,500 to €25,000
- Current portion of long-term debt -€9,415
no longer reported in 2025 (was €9,415)
- Tax, wage and social debts -€1,696
down €1,696 (-10.1%), from €16,837 to €15,141
of which Taxes: -€9,208
- Staff costs +€9,640
new in 2025: €9,640
- Gross operating margin +€6,058
up €6,058 (+20.0%), from €30,341 to €36,399
- Depreciation -€5,408
down €5,408 (-34.5%), from €15,688 to €10,280
- Financial charges -€988
down €988 (-87.7%), from €1,126 to €138
- Taxes +€624
up €624 (+18.0%), from €3,471 to €4,095
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 | €139,010 | €124,575 | -€14,435 | -10.4% |
| Fixed assets | 21/28 | €14,147 | €4,896 | -€9,251 | -65.4% |
| Tangible fixed assets | 22/27 | €14,147 | €4,896 | -€9,251 | -65.4% |
| Plant, machinery and equipment | 23 | €3,949 | €1,557 | -€2,391 | -60.6% |
| Furniture and vehicles | 24 | €10,199 | €3,339 | -€6,860 | -67.3% |
| Current assets | 29/58 | €124,863 | €119,678 | -€5,184 | -4.2% |
| Amounts receivable within one year | 40/41 | €117,737 | €109,340 | -€8,397 | -7.1% |
| Trade receivables | 40 | €114,881 | €107,288 | -€7,594 | -6.6% |
| Other amounts receivable | 41 | €2,856 | €2,053 | -€803 | -28.1% |
| Cash at bank and in hand | 54/58 | €5,366 | €7,626 | +€2,260 | +42.1% |
| Deferred charges and accrued income | 490/1 | €1,759 | €2,712 | +€953 | +54.2% |
| Total equity and liabilities | 10/49 | €139,010 | €124,575 | -€14,435 | -10.4% |
| Equity | 10/15 | €93,560 | €76,395 | -€17,166 | -18.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,560 | €71,395 | -€17,166 | -19.4% |
| Amounts payable | 17/49 | €45,450 | €48,180 | +€2,730 | +6.0% |
| Amounts payable within one year | 42/48 | €45,450 | €48,180 | +€2,730 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €9,415 | - | -€9,415 | |
| Trade debts | 44 | €6,698 | €8,039 | +€1,341 | +20.0% |
| Suppliers | 440/4 | €6,698 | €8,039 | +€1,341 | +20.0% |
| Taxes, remuneration and social security | 45 | €16,837 | €15,141 | -€1,696 | -10.1% |
| Taxes | 450/3 | €16,837 | €7,629 | -€9,208 | -54.7% |
| Remuneration and social security | 454/9 | - | €7,512 | +€7,512 | |
| Other amounts payable | 47/48 | €12,500 | €25,000 | +€12,500 | +100.0% |
| Remuneration, social security and pensions | 62 | - | €9,640 | +€9,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,688 | €10,280 | -€5,408 | -34.5% |
| Other operating charges | 640/8 | €343 | - | -€343 | |
| Gross operating margin | 9900 | €30,341 | €36,399 | +€6,058 | +20.0% |
| Operating profit (loss) | 9901 | €14,310 | €16,478 | +€2,169 | +15.2% |
| Financial income | 75/76B | €5 | €2 | -€3 | -68.8% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -68.8% |
| Financial charges | 65/66B | €1,126 | €138 | -€988 | -87.7% |
| Recurring financial charges | 65 | €1,126 | €138 | -€988 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €13,189 | €16,342 | +€3,153 | +23.9% |
| Income taxes | 67/77 | €3,471 | €4,095 | +€624 | +18.0% |
| Profit (loss) for the period | 9904 | €9,717 | €12,246 | +€2,529 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,717 | €12,246 | +€2,529 | +26.0% |
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 10 October 2026 via checked.be.