ROLAN: 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.
ROLAN
Largest movements
- Tangible fixed assets -€93,542
down €93,542 (-20.9%), from €447,069 to €353,527
of which Land and buildings: -€56,834
- Receivables within one year -€11,370
down €11,370 (-28.0%), from €40,544 to €29,174
of which Trade receivables: -€13,423
- Other debts -€141,486
no longer reported in 2025 (was €141,486)
- Debts after one year +€96,129
up €96,129 (+59.4%), from €161,814 to €257,943
of which Other amounts payable: +€96,129
- Reserves -€55,540
down €55,540 (-49.3%), from €112,634 to €57,094
- Tax, wage and social debts -€6,726
down €6,726 (-49.4%), from €13,602 to €6,877
- Gross operating margin -€29,909
down €29,909 (-38.6%), from €77,396 to €47,487
- Financial charges +€2,745
up €2,745 (+253%), from €1,085 to €3,830
- Depreciation -€1,258
down €1,258 (-1.3%), from €94,391 to €93,133
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 | €499,212 | €397,082 | -€102,130 | -20.5% |
| Fixed assets | 21/28 | €447,069 | €353,527 | -€93,542 | -20.9% |
| Tangible fixed assets | 22/27 | €447,069 | €353,527 | -€93,542 | -20.9% |
| Land and buildings | 22 | €338,670 | €281,835 | -€56,834 | -16.8% |
| Plant, machinery and equipment | 23 | €106,160 | €70,611 | -€35,548 | -33.5% |
| Furniture and vehicles | 24 | €2,240 | €1,080 | -€1,160 | -51.8% |
| Current assets | 29/58 | €52,143 | €43,555 | -€8,587 | -16.5% |
| Amounts receivable within one year | 40/41 | €40,544 | €29,174 | -€11,370 | -28.0% |
| Trade receivables | 40 | €40,544 | €27,121 | -€13,423 | -33.1% |
| Other amounts receivable | 41 | - | €2,053 | +€2,053 | |
| Cash at bank and in hand | 54/58 | €8,224 | €10,860 | +€2,635 | +32.0% |
| Deferred charges and accrued income | 490/1 | €3,374 | €3,521 | +€147 | +4.4% |
| Total equity and liabilities | 10/49 | €499,212 | €397,082 | -€102,130 | -20.5% |
| Equity | 10/15 | €125,034 | €69,494 | -€55,540 | -44.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €112,634 | €57,094 | -€55,540 | -49.3% |
| Distributable reserves | 133 | €112,634 | €57,094 | -€55,540 | -49.3% |
| Amounts payable | 17/49 | €374,178 | €327,588 | -€46,589 | -12.5% |
| Amounts payable after more than one year | 17 | €161,814 | €257,943 | +€96,129 | +59.4% |
| Financial debts | 170/4 | €161,814 | €161,814 | = | 0.0% |
| Other amounts payable | 178/9 | - | €96,129 | +€96,129 | |
| Amounts payable within one year | 42/48 | €201,995 | €54,834 | -€147,161 | -72.9% |
| Trade debts | 44 | €46,907 | €47,957 | +€1,051 | +2.2% |
| Suppliers | 440/4 | €46,907 | €47,957 | +€1,051 | +2.2% |
| Taxes, remuneration and social security | 45 | €13,602 | €6,877 | -€6,726 | -49.4% |
| Taxes | 450/3 | €13,602 | €6,877 | -€6,726 | -49.4% |
| Other amounts payable | 47/48 | €141,486 | - | -€141,486 | |
| Accrued charges and deferred income | 492/3 | €10,369 | €14,811 | +€4,442 | +42.8% |
| Non-recurring operating income | 76A | - | €1,340 | +€1,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,391 | €93,133 | -€1,258 | -1.3% |
| Other operating charges | 640/8 | €5,861 | €6,064 | +€204 | +3.5% |
| Gross operating margin | 9900 | €77,396 | €47,487 | -€29,909 | -38.6% |
| Operating profit (loss) | 9901 | -€22,856 | -€51,711 | -€28,854 | -126% |
| Financial income | 75/76B | €70 | - | -€70 | |
| Recurring financial income | 75 | €70 | - | -€70 | |
| Financial charges | 65/66B | €1,085 | €3,830 | +€2,745 | +253% |
| Recurring financial charges | 65 | €1,085 | €3,830 | +€2,745 | +253% |
| Profit (loss) for the period before taxes | 9903 | -€23,871 | -€55,540 | -€31,670 | -133% |
| Income taxes | 67/77 | €746 | - | -€746 | |
| Profit (loss) for the period | 9904 | -€24,616 | -€55,540 | -€30,924 | -126% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,616 | -€55,540 | -€30,924 | -126% |
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 26 October 2026 via checked.be.