ROLAM: 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.
ROLAM
Largest movements
- Cash +€57,698
up €57,698 (+46.8%), from €123,209 to €180,908
mainly Net result for the year (+€52,856) and Other debts (+€16,863)
- Receivables within one year -€5,160
down €5,160 (-18.9%), from €27,295 to €22,135
of which Trade receivables: -€8,000
- Profit (loss) carried forward +€29,326
up €29,326 (+21.2%), from €138,555 to €167,881
- Other debts +€16,863
up €16,863 (+537.6%), from €3,137 to €20,000
- Tax, wage and social debts +€5,476
up €5,476 (+83.6%), from €6,548 to €12,024
- Gross operating margin -€6,231
down €6,231 (-8.2%), from €75,570 to €69,339
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 | €154,659 | €205,875 | +€51,216 | +33.1% |
| Fixed assets | 21/28 | €3,543 | €2,249 | -€1,295 | -36.5% |
| Tangible fixed assets | 22/27 | €3,543 | €2,249 | -€1,295 | -36.5% |
| Furniture and vehicles | 24 | €3,543 | €2,249 | -€1,295 | -36.5% |
| Current assets | 29/58 | €151,116 | €203,627 | +€52,511 | +34.7% |
| Amounts receivable within one year | 40/41 | €27,295 | €22,135 | -€5,160 | -18.9% |
| Trade receivables | 40 | €22,581 | €14,581 | -€8,000 | -35.4% |
| Other amounts receivable | 41 | €4,715 | €7,555 | +€2,840 | +60.2% |
| Cash at bank and in hand | 54/58 | €123,209 | €180,908 | +€57,698 | +46.8% |
| Deferred charges and accrued income | 490/1 | €611 | €584 | -€28 | -4.5% |
| Total equity and liabilities | 10/49 | €154,659 | €205,875 | +€51,216 | +33.1% |
| Equity | 10/15 | €143,555 | €172,881 | +€29,326 | +20.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,555 | €167,881 | +€29,326 | +21.2% |
| Amounts payable | 17/49 | €11,104 | €32,994 | +€21,890 | +197.1% |
| Amounts payable within one year | 42/48 | €11,104 | €32,994 | +€21,890 | +197.1% |
| Current portion of amounts payable after more than one year | 42 | €413 | - | -€413 | |
| Trade debts | 44 | €1,007 | €970 | -€37 | -3.6% |
| Suppliers | 440/4 | €1,007 | €970 | -€37 | -3.6% |
| Taxes, remuneration and social security | 45 | €6,548 | €12,024 | +€5,476 | +83.6% |
| Taxes | 450/3 | €6,548 | €12,024 | +€5,476 | +83.6% |
| Other amounts payable | 47/48 | €3,137 | €20,000 | +€16,863 | +537.6% |
| Non-recurring operating income | 76A | €6,236 | - | -€6,236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,295 | €1,295 | = | 0.0% |
| Other operating charges | 640/8 | €636 | €446 | -€190 | -29.9% |
| Gross operating margin | 9900 | €75,570 | €69,339 | -€6,231 | -8.2% |
| Operating profit (loss) | 9901 | €73,639 | €67,599 | -€6,040 | -8.2% |
| Financial charges | 65/66B | €356 | €162 | -€194 | -54.5% |
| Recurring financial charges | 65 | €356 | €162 | -€194 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €73,284 | €67,437 | -€5,847 | -8.0% |
| Income taxes | 67/77 | €15,184 | €14,581 | -€603 | -4.0% |
| Profit (loss) for the period | 9904 | €58,100 | €52,856 | -€5,244 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,100 | €52,856 | -€5,244 | -9.0% |
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.