ROLAF: 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.
ROLAF
Largest movements
- Receivables within one year -€715,392
down €715,392 (-88.3%), from €809,985 to €94,592
of which Other amounts receivable: -€707,025
- Stocks and contracts +€111,907
up €111,907 (+293.8%), from €38,093 to €150,000
- Other debts -€800,880
down €800,880 (-87.2%), from €918,750 to €117,870
- Reserves +€194,486
new in 2025: €194,486
- Profit (loss) carried forward +€35,709
up €35,709, from -€35,709 to €0
- Provisions -€20,996
down €20,996 (-12.5%), from €167,965 to €146,970
- Trade debts -€16,656
down €16,656 (-17.8%), from €93,814 to €77,158
- Gross operating margin +€246,911
up €246,911 (+16633.6%), from €1,484 to €248,396
- Financial charges -€125,863
down €125,863 (-88.9%), from €141,564 to €15,701
- Taxes +€30,513
new in 2025: €30,513
- Financial income -€6,475
down €6,475 (-35.6%), from €18,189 to €11,714
- Other operating charges -€3,733
down €3,733 (-44.3%), from €8,429 to €4,696
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 | €1,194,820 | €591,996 | -€602,824 | -50.5% |
| Fixed assets | 21/28 | €342,000 | €342,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €342,000 | €342,000 | = | 0.0% |
| Land and buildings | 22 | €342,000 | €342,000 | = | 0.0% |
| Current assets | 29/58 | €852,820 | €249,996 | -€602,824 | -70.7% |
| Stocks and contracts in progress | 3 | €38,093 | €150,000 | +€111,907 | +293.8% |
| Stocks | 30/36 | €38,093 | €150,000 | +€111,907 | +293.8% |
| Amounts receivable within one year | 40/41 | €809,985 | €94,592 | -€715,392 | -88.3% |
| Trade receivables | 40 | €10,167 | €1,800 | -€8,367 | -82.3% |
| Other amounts receivable | 41 | €799,817 | €92,792 | -€707,025 | -88.4% |
| Cash at bank and in hand | 54/58 | €3,910 | €5,404 | +€1,494 | +38.2% |
| Deferred charges and accrued income | 490/1 | €833 | €0 | -€833 | -100.0% |
| Total equity and liabilities | 10/49 | €1,194,820 | €591,996 | -€602,824 | -50.5% |
| Equity | 10/15 | €14,291 | €244,486 | +€230,195 | +1610.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €194,486 | +€194,486 | |
| Distributable reserves | 133 | - | €194,486 | +€194,486 | |
| Profit (loss) carried forward | 14 | -€35,709 | €0 | +€35,709 | |
| Provisions and deferred taxes | 16 | €167,965 | €146,970 | -€20,996 | -12.5% |
| Provisions for liabilities and charges | 160/5 | €167,965 | €146,970 | -€20,996 | -12.5% |
| Other liabilities and charges | 164/5 | €167,965 | €146,970 | -€20,996 | -12.5% |
| Amounts payable | 17/49 | €1,012,564 | €200,540 | -€812,023 | -80.2% |
| Amounts payable within one year | 42/48 | €1,012,564 | €200,540 | -€812,023 | -80.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €93,814 | €77,158 | -€16,656 | -17.8% |
| Suppliers | 440/4 | €93,814 | €77,158 | -€16,656 | -17.8% |
| Taxes, remuneration and social security | 45 | - | €5,513 | +€5,513 | |
| Taxes | 450/3 | - | €5,513 | +€5,513 | |
| Other amounts payable | 47/48 | €918,750 | €117,870 | -€800,880 | -87.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,996 | -€20,996 | = | 0.0% |
| Other operating charges | 640/8 | €8,429 | €4,696 | -€3,733 | -44.3% |
| Gross operating margin | 9900 | €1,484 | €248,396 | +€246,911 | +16633.6% |
| Operating profit (loss) | 9901 | €14,051 | €264,695 | +€250,644 | +1783.8% |
| Financial income | 75/76B | €18,189 | €11,714 | -€6,475 | -35.6% |
| Recurring financial income | 75 | €18,189 | €11,714 | -€6,475 | -35.6% |
| Financial charges | 65/66B | €141,564 | €15,701 | -€125,863 | -88.9% |
| Recurring financial charges | 65 | €141,564 | €15,701 | -€125,863 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | -€109,324 | €260,708 | +€370,032 | |
| Income taxes | 67/77 | - | €30,513 | +€30,513 | |
| Profit (loss) for the period | 9904 | -€109,324 | €230,195 | +€339,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€109,324 | €230,195 | +€339,519 |
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.