ROLA: 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.
ROLA
Largest movements
- Receivables within one year +€76,057
up €76,057 (+58.3%), from €130,531 to €206,587
of which Trade receivables: +€80,954
- Tangible fixed assets -€25,606
down €25,606 (-79.9%), from €32,048 to €6,442
of which Land and buildings: -€14,329
- Deferred charges and accrued income -€3,546
down €3,546 (-68.2%), from €5,200 to €1,654
- Other debts +€55,593
up €55,593 (+15629.1%), from €356 to €55,948
- Trade debts -€48,159
down €48,159 (-68.6%), from €70,209 to €22,049
- Reserves +€47,470
up €47,470 (+59.5%), from €79,800 to €127,270
of which Distributable reserves: +€47,470
- Tax, wage and social debts +€13,007
up €13,007 (+89.7%), from €14,495 to €27,502
- Current portion of long-term debt -€9,882
down €9,882 (-51.6%), from €19,140 to €9,258
- Gross operating margin +€34,732
up €34,732 (+50.2%), from €69,120 to €103,852
- Taxes +€5,275
up €5,275 (+39.6%), from €13,320 to €18,595
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,779 | €325,683 | +€46,905 | +16.8% |
| Fixed assets | 21/28 | €107,048 | €81,442 | -€25,606 | -23.9% |
| Tangible fixed assets | 22/27 | €32,048 | €6,442 | -€25,606 | -79.9% |
| Land and buildings | 22 | €14,329 | - | -€14,329 | |
| Furniture and vehicles | 24 | €17,719 | €6,442 | -€11,277 | -63.6% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €171,731 | €244,241 | +€72,510 | +42.2% |
| Amounts receivable after more than one year | 29 | €36,000 | €36,000 | = | 0.0% |
| Other amounts receivable | 291 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €130,531 | €206,587 | +€76,057 | +58.3% |
| Trade receivables | 40 | €125,633 | €206,587 | +€80,954 | +64.4% |
| Other amounts receivable | 41 | €4,897 | - | -€4,897 | |
| Deferred charges and accrued income | 490/1 | €5,200 | €1,654 | -€3,546 | -68.2% |
| Total equity and liabilities | 10/49 | €278,779 | €325,683 | +€46,905 | +16.8% |
| Equity | 10/15 | €160,949 | €208,425 | +€47,476 | +29.5% |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €79,800 | €127,270 | +€47,470 | +59.5% |
| Non-distributable reserves | 130/1 | €2,300 | €2,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,300 | €2,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €76,500 | €123,970 | +€47,470 | +62.1% |
| Profit (loss) carried forward | 14 | €58,149 | €58,155 | +€6 | 0.0% |
| Amounts payable | 17/49 | €117,830 | €117,258 | -€571 | -0.5% |
| Amounts payable after more than one year | 17 | €9,258 | - | -€9,258 | |
| Financial debts | 170/4 | €9,258 | - | -€9,258 | |
| Amounts payable within one year | 42/48 | €108,318 | €117,258 | +€8,941 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €19,140 | €9,258 | -€9,882 | -51.6% |
| Financial debts | 43 | €4,118 | €2,501 | -€1,618 | -39.3% |
| Credit institutions | 430/8 | €4,118 | €2,501 | -€1,618 | -39.3% |
| Trade debts | 44 | €70,209 | €22,049 | -€48,159 | -68.6% |
| Suppliers | 440/4 | €70,209 | €22,049 | -€48,159 | -68.6% |
| Taxes, remuneration and social security | 45 | €14,495 | €27,502 | +€13,007 | +89.7% |
| Taxes | 450/3 | €14,495 | €27,502 | +€13,007 | +89.7% |
| Other amounts payable | 47/48 | €356 | €55,948 | +€55,593 | +15629.1% |
| Accrued charges and deferred income | 492/3 | €253 | - | -€253 | |
| Non-recurring operating income | 76A | - | €4,292 | +€4,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,609 | €25,606 | -€3 | 0.0% |
| Other operating charges | 640/8 | €2,903 | €2,548 | -€354 | -12.2% |
| Non-recurring operating charges | 66A | - | €8,000 | +€8,000 | |
| Gross operating margin | 9900 | €69,120 | €103,852 | +€34,732 | +50.2% |
| Operating profit (loss) | 9901 | €40,608 | €67,698 | +€27,090 | +66.7% |
| Financial income | 75/76B | €760 | €720 | -€40 | -5.2% |
| Recurring financial income | 75 | €760 | €720 | -€40 | -5.2% |
| Financial charges | 65/66B | €3,211 | €2,347 | -€863 | -26.9% |
| Recurring financial charges | 65 | €3,211 | €2,347 | -€863 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €38,157 | €66,071 | +€27,914 | +73.2% |
| Income taxes | 67/77 | €13,320 | €18,595 | +€5,275 | +39.6% |
| Profit (loss) for the period | 9904 | €24,837 | €47,476 | +€22,638 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,837 | €47,476 | +€22,638 | +91.1% |
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 8 October 2026 via checked.be.