RolaC: 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.
RolaC
Largest movements
- Cash +€22,505
up €22,505 (+61.7%), from €36,486 to €58,991
mainly Net result for the year (+€34,355) and Depreciation (+€12,670)
- Reserves +€33,555
up €33,555 (+28.6%), from €117,227 to €150,782
- Debts after one year -€7,762
down €7,762 (-59.1%), from €13,122 to €5,361
- Tax, wage and social debts -€3,843
down €3,843 (-53.4%), from €7,193 to €3,350
- Other debts +€2,656
up €2,656 (+332%), from €800 to €3,456
- Gross operating margin -€3,737
down €3,737 (-5.7%), from €65,057 to €61,320
- Financial income +€1,553
up €1,553 (+10,095%), from €15 to €1,568
- Taxes -€681
down €681 (-4.7%), from €14,363 to €13,681
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 | €152,208 | €176,562 | +€24,354 | +16.0% |
| Fixed assets | 21/28 | €45,525 | €47,233 | +€1,708 | +3.8% |
| Tangible fixed assets | 22/27 | €45,525 | €47,233 | +€1,708 | +3.8% |
| Furniture and vehicles | 24 | €45,525 | €47,233 | +€1,708 | +3.8% |
| Current assets | 29/58 | €106,683 | €129,329 | +€22,646 | +21.2% |
| Amounts receivable within one year | 40/41 | €18,666 | €18,686 | +€20 | +0.1% |
| Trade receivables | 40 | €15,388 | €16,392 | +€1,004 | +6.5% |
| Other amounts receivable | 41 | €3,278 | €2,294 | -€984 | -30.0% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,486 | €58,991 | +€22,505 | +61.7% |
| Deferred charges and accrued income | 490/1 | €1,531 | €1,652 | +€121 | +7.9% |
| Total equity and liabilities | 10/49 | €152,208 | €176,562 | +€24,354 | +16.0% |
| Equity | 10/15 | €120,227 | €153,782 | +€33,555 | +27.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €117,227 | €150,782 | +€33,555 | +28.6% |
| Distributable reserves | 133 | €117,227 | €150,782 | +€33,555 | +28.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,981 | €22,780 | -€9,200 | -28.8% |
| Amounts payable after more than one year | 17 | €13,122 | €5,361 | -€7,762 | -59.1% |
| Financial debts | 170/4 | €13,122 | €5,361 | -€7,762 | -59.1% |
| Amounts payable within one year | 42/48 | €17,793 | €16,354 | -€1,439 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €7,439 | €7,762 | +€323 | +4.3% |
| Trade debts | 44 | €2,360 | €1,786 | -€574 | -24.3% |
| Suppliers | 440/4 | €2,360 | €1,786 | -€574 | -24.3% |
| Taxes, remuneration and social security | 45 | €7,193 | €3,350 | -€3,843 | -53.4% |
| Taxes | 450/3 | €7,193 | €3,350 | -€3,843 | -53.4% |
| Other amounts payable | 47/48 | €800 | €3,456 | +€2,656 | +332% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,066 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,604 | €12,670 | +€67 | +0.5% |
| Other operating charges | 640/8 | €750 | €1,293 | +€543 | +72.4% |
| Gross operating margin | 9900 | €65,057 | €61,320 | -€3,737 | -5.7% |
| Operating profit (loss) | 9901 | €51,703 | €47,357 | -€4,346 | -8.4% |
| Financial income | 75/76B | €15 | €1,568 | +€1,553 | +10,095% |
| Recurring financial income | 75 | €15 | €1,568 | +€1,553 | +10,095% |
| Financial charges | 65/66B | €1,154 | €889 | -€266 | -23.0% |
| Recurring financial charges | 65 | €1,154 | €889 | -€266 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €50,564 | €48,036 | -€2,528 | -5.0% |
| Income taxes | 67/77 | €14,363 | €13,681 | -€681 | -4.7% |
| Profit (loss) for the period | 9904 | €36,201 | €34,355 | -€1,846 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,201 | €34,355 | -€1,846 | -5.1% |
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 14 October 2026 via checked.be.