ROLAND: 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.
ROLAND
Largest movements
- Tangible fixed assets +€31,813
up €31,813 (+5.0%), from €642,290 to €674,103
of which Furniture and vehicles: +€33,975
- Receivables within one year -€24,729
down €24,729 (-64.1%), from €38,606 to €13,878
of which Trade receivables: -€32,366
- Other debts +€283,243
new in 2025: €283,243
- Reserves -€149,969
down €149,969 (-50.5%), from €296,712 to €146,743
of which Distributable reserves: -€149,969
- Debts after one year -€105,856
down €105,856 (-45.2%), from €234,348 to €128,492
of which Other amounts payable: -€68,007
- Tax, wage and social debts -€10,851
down €10,851 (-55.7%), from €19,466 to €8,614
- Short-term financial debts -€10,723
down €10,723 (-65.0%), from €16,500 to €5,777
of which Other loans: -€16,500
- Write-downs +€31,053
new in 2025: €31,053
- Gross operating margin +€8,336
up €8,336 (+8.7%), from €95,358 to €103,693
- Depreciation -€7,422
down €7,422 (-35.8%), from €20,738 to €13,316
- Financial charges -€3,924
down €3,924 (-30.7%), from €12,801 to €8,876
- Taxes -€2,280
down €2,280 (-16.6%), from €13,733 to €11,452
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 | €686,628 | €699,462 | +€12,834 | +1.9% |
| Fixed assets | 21/28 | €642,290 | €674,103 | +€31,813 | +5.0% |
| Tangible fixed assets | 22/27 | €642,290 | €674,103 | +€31,813 | +5.0% |
| Land and buildings | 22 | €631,908 | €626,478 | -€5,429 | -0.9% |
| Plant, machinery and equipment | 23 | €3,194 | €6,461 | +€3,267 | +102.3% |
| Furniture and vehicles | 24 | €7,188 | €41,163 | +€33,975 | +472.6% |
| Current assets | 29/58 | €44,338 | €25,360 | -€18,978 | -42.8% |
| Amounts receivable within one year | 40/41 | €38,606 | €13,878 | -€24,729 | -64.1% |
| Trade receivables | 40 | €35,839 | €3,473 | -€32,366 | -90.3% |
| Other amounts receivable | 41 | €2,767 | €10,404 | +€7,637 | +276.0% |
| Cash at bank and in hand | 54/58 | €5,732 | €11,482 | +€5,750 | +100.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €686,628 | €699,462 | +€12,834 | +1.9% |
| Equity | 10/15 | €358,712 | €208,743 | -€149,969 | -41.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €296,712 | €146,743 | -€149,969 | -50.5% |
| Non-distributable reserves | 130/1 | €6,465 | €6,465 | = | 0.0% |
| Legal reserve | 130 | €6,465 | €6,465 | = | 0.0% |
| Tax-exempt reserves | 132 | €402 | €402 | = | 0.0% |
| Distributable reserves | 133 | €289,845 | €139,877 | -€149,969 | -51.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €327,916 | €490,719 | +€162,803 | +49.6% |
| Amounts payable after more than one year | 17 | €234,348 | €128,492 | -€105,856 | -45.2% |
| Financial debts | 170/4 | €166,342 | €128,492 | -€37,850 | -22.8% |
| Other amounts payable | 178/9 | €68,007 | €0 | -€68,007 | -100.0% |
| Amounts payable within one year | 42/48 | €93,568 | €362,227 | +€268,660 | +287.1% |
| Current portion of amounts payable after more than one year | 42 | €56,651 | €64,593 | +€7,942 | +14.0% |
| Financial debts | 43 | €16,500 | €5,777 | -€10,723 | -65.0% |
| Credit institutions | 430/8 | - | €5,777 | +€5,777 | |
| Other loans | 439 | €16,500 | €0 | -€16,500 | -100.0% |
| Trade debts | 44 | €951 | €0 | -€951 | -100.0% |
| Suppliers | 440/4 | €951 | €0 | -€951 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,466 | €8,614 | -€10,851 | -55.7% |
| Taxes | 450/3 | €19,466 | €8,614 | -€10,851 | -55.7% |
| Other amounts payable | 47/48 | - | €283,243 | +€283,243 | |
| Non-recurring operating income | 76A | - | €2,112 | +€2,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,738 | €13,316 | -€7,422 | -35.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,053 | +€31,053 | |
| Other operating charges | 640/8 | €10,839 | €11,034 | +€194 | +1.8% |
| Non-recurring operating charges | 66A | €87 | €0 | -€87 | -100.0% |
| Gross operating margin | 9900 | €95,358 | €103,693 | +€8,336 | +8.7% |
| Operating profit (loss) | 9901 | €63,694 | €48,290 | -€15,403 | -24.2% |
| Financial income | 75/76B | €0 | €72 | +€72 | +28748.0% |
| Recurring financial income | 75 | €0 | €72 | +€72 | +28748.0% |
| Financial charges | 65/66B | €12,801 | €8,876 | -€3,924 | -30.7% |
| Recurring financial charges | 65 | €12,801 | €8,876 | -€3,924 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €50,893 | €39,486 | -€11,407 | -22.4% |
| Income taxes | 67/77 | €13,733 | €11,452 | -€2,280 | -16.6% |
| Profit (loss) for the period | 9904 | €37,160 | €28,034 | -€9,127 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,160 | €28,034 | -€9,127 | -24.6% |
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 3 October 2026 via checked.be.