ROLALY: 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.
ROLALY
Largest movements
- Cash +€14,750
up €14,750 (+186%), from €7,925 to €22,675
mainly Net result for the year (+€44,621) and Depreciation (+€12,214)
- Tangible fixed assets +€1,081
up €1,081 (+2.7%), from €40,092 to €41,173
- Deferred charges and accrued income +€807
up €807 (+60.8%), from €1,327 to €2,134
- Profit (loss) carried forward +€44,621
up €44,621, from -€12,052 to €32,569
- Accrued charges and deferred income -€29,408
no longer reported in 2025 (was €29,408)
- Tax, wage and social debts +€4,601
up €4,601 (+24.0%), from €19,132 to €23,733
of which Taxes: +€4,170
- Debts after one year -€3,991
down €3,991 (-31.7%), from €12,574 to €8,583
- Trade debts +€1,316
new in 2025: €1,316
- Gross operating margin +€71,185
up €71,185 (+1,377%), from €5,171 to €76,356
- Taxes +€15,446
new in 2025: €15,446
- Depreciation +€1,447
up €1,447 (+13.4%), from €10,767 to €12,214
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 | €54,115 | €71,442 | +€17,327 | +32.0% |
| Fixed assets | 21/28 | €40,292 | €41,373 | +€1,081 | +2.7% |
| Tangible fixed assets | 22/27 | €40,092 | €41,173 | +€1,081 | +2.7% |
| Furniture and vehicles | 24 | €40,092 | €41,173 | +€1,081 | +2.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €13,823 | €30,069 | +€16,246 | +118% |
| Amounts receivable within one year | 40/41 | €4,571 | €5,260 | +€689 | +15.1% |
| Trade receivables | 40 | €3,995 | €5,260 | +€1,265 | +31.7% |
| Other amounts receivable | 41 | €576 | - | -€576 | |
| Cash at bank and in hand | 54/58 | €7,925 | €22,675 | +€14,750 | +186% |
| Deferred charges and accrued income | 490/1 | €1,327 | €2,134 | +€807 | +60.8% |
| Total equity and liabilities | 10/49 | €54,115 | €71,442 | +€17,327 | +32.0% |
| Equity | 10/15 | -€10,802 | €33,819 | +€44,621 | |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,052 | €32,569 | +€44,621 | |
| Amounts payable | 17/49 | €64,917 | €37,623 | -€27,294 | -42.0% |
| Amounts payable after more than one year | 17 | €12,574 | €8,583 | -€3,991 | -31.7% |
| Financial debts | 170/4 | €12,574 | €8,583 | -€3,991 | -31.7% |
| Amounts payable within one year | 42/48 | €22,935 | €29,040 | +€6,105 | +26.6% |
| Financial debts | 43 | €3,803 | €3,991 | +€188 | +4.9% |
| Credit institutions | 430/8 | €3,803 | €3,991 | +€188 | +4.9% |
| Trade debts | 44 | - | €1,316 | +€1,316 | |
| Suppliers | 440/4 | - | €1,316 | +€1,316 | |
| Taxes, remuneration and social security | 45 | €19,132 | €23,733 | +€4,601 | +24.0% |
| Taxes | 450/3 | - | €4,170 | +€4,170 | |
| Remuneration and social security | 454/9 | €19,132 | €19,563 | +€431 | +2.3% |
| Accrued charges and deferred income | 492/3 | €29,408 | - | -€29,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,767 | €12,214 | +€1,447 | +13.4% |
| Other operating charges | 640/8 | €3,862 | €3,169 | -€693 | -17.9% |
| Gross operating margin | 9900 | €5,171 | €76,356 | +€71,185 | +1,377% |
| Operating profit (loss) | 9901 | -€9,458 | €60,973 | +€70,431 | |
| Financial charges | 65/66B | €1,055 | €906 | -€149 | -14.1% |
| Recurring financial charges | 65 | €1,055 | €906 | -€149 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,513 | €60,067 | +€70,580 | |
| Income taxes | 67/77 | - | €15,446 | +€15,446 | |
| Profit (loss) for the period | 9904 | -€10,513 | €44,621 | +€55,134 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,513 | €44,621 | +€55,134 |
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 13 October 2026 via checked.be.