ROLAND DROPSY: 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.
ROLAND DROPSY
Largest movements
- Tangible fixed assets -€10,341
down €10,341 (-24.3%), from €42,592 to €32,251
of which Land and buildings: -€5,638
- Deferred charges and accrued income -€6,589
down €6,589 (-37.5%), from €17,590 to €11,001
- Receivables within one year +€5,759
up €5,759 (+81.9%), from €7,036 to €12,795
of which Trade receivables: +€6,113
- Cash -€2,715
down €2,715 (-51.4%), from €5,287 to €2,571
mainly Net result for the year (-€17,352) and Short-term financial debts (-€6,931)
- Stocks and contracts -€2,700
down €2,700 (-32.1%), from €8,410 to €5,710
- Profit (loss) carried forward -€17,352
down €17,352 (-4.8%), from -€362,566 to -€379,918
- Trade debts +€12,361
up €12,361 (+16.3%), from €75,898 to €88,258
- Short-term financial debts -€6,931
down €6,931 (-56.4%), from €12,284 to €5,353
- Debts after one year -€3,822
down €3,822 (-5.1%), from €74,694 to €70,872
- Tax, wage and social debts -€891
down €891 (-11.1%), from €8,005 to €7,114
of which Remuneration and social security: -€1,163
- Gross operating margin -€16,861
down €16,861 (-28.2%), from €59,851 to €42,991
- Other operating charges -€6,826
down €6,826 (-64.3%), from €10,611 to €3,785
- Staff costs +€735
up €735 (+1.9%), from €39,455 to €40,190
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 | €80,964 | €64,329 | -€16,636 | -20.5% |
| Fixed assets | 21/28 | €42,642 | €32,251 | -€10,391 | -24.4% |
| Tangible fixed assets | 22/27 | €42,592 | €32,251 | -€10,341 | -24.3% |
| Land and buildings | 22 | €22,420 | €16,782 | -€5,638 | -25.1% |
| Plant, machinery and equipment | 23 | €19,749 | €15,192 | -€4,557 | -23.1% |
| Furniture and vehicles | 24 | €422 | €277 | -€145 | -34.3% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100.0% |
| Current assets | 29/58 | €38,323 | €32,077 | -€6,245 | -16.3% |
| Stocks and contracts in progress | 3 | €8,410 | €5,710 | -€2,700 | -32.1% |
| Stocks | 30/36 | €8,410 | €5,710 | -€2,700 | -32.1% |
| Amounts receivable within one year | 40/41 | €7,036 | €12,795 | +€5,759 | +81.9% |
| Trade receivables | 40 | €6,667 | €12,779 | +€6,113 | +91.7% |
| Other amounts receivable | 41 | €370 | €16 | -€353 | -95.6% |
| Cash at bank and in hand | 54/58 | €5,287 | €2,571 | -€2,715 | -51.4% |
| Deferred charges and accrued income | 490/1 | €17,590 | €11,001 | -€6,589 | -37.5% |
| Total equity and liabilities | 10/49 | €80,964 | €64,329 | -€16,636 | -20.5% |
| Equity | 10/15 | -€89,916 | -€107,268 | -€17,352 | -19.3% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Reserves | 13 | €2,650 | €2,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,650 | €2,650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,650 | €2,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€362,566 | -€379,918 | -€17,352 | -4.8% |
| Amounts payable | 17/49 | €170,881 | €171,597 | +€716 | +0.4% |
| Amounts payable after more than one year | 17 | €74,694 | €70,872 | -€3,822 | -5.1% |
| Other amounts payable | 178/9 | €74,694 | €70,872 | -€3,822 | -5.1% |
| Amounts payable within one year | 42/48 | €96,187 | €100,725 | +€4,538 | +4.7% |
| Financial debts | 43 | €12,284 | €5,353 | -€6,931 | -56.4% |
| Credit institutions | 430/8 | €12,284 | €5,353 | -€6,931 | -56.4% |
| Trade debts | 44 | €75,898 | €88,258 | +€12,361 | +16.3% |
| Suppliers | 440/4 | €75,898 | €88,258 | +€12,361 | +16.3% |
| Taxes, remuneration and social security | 45 | €8,005 | €7,114 | -€891 | -11.1% |
| Taxes | 450/3 | €1,434 | €1,706 | +€272 | +18.9% |
| Remuneration and social security | 454/9 | €6,571 | €5,408 | -€1,163 | -17.7% |
| Remuneration, social security and pensions | 62 | €39,455 | €40,190 | +€735 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,343 | €11,790 | -€553 | -4.5% |
| Other operating charges | 640/8 | €10,611 | €3,785 | -€6,826 | -64.3% |
| Non-recurring operating charges | 66A | €36,622 | - | -€36,622 | |
| Gross operating margin | 9900 | €59,851 | €42,991 | -€16,861 | -28.2% |
| Operating profit (loss) | 9901 | -€39,180 | -€12,775 | +€26,404 | +67.4% |
| Financial income | 75/76B | €12 | €15 | +€3 | +21.1% |
| Recurring financial income | 75 | €12 | €15 | +€3 | +21.1% |
| Financial charges | 65/66B | €3,381 | €3,466 | +€86 | +2.5% |
| Recurring financial charges | 65 | €3,381 | €3,466 | +€86 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€42,548 | -€16,227 | +€26,321 | +61.9% |
| Income taxes | 67/77 | €901 | €1,125 | +€225 | +24.9% |
| Profit (loss) for the period | 9904 | -€43,449 | -€17,352 | +€26,097 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,449 | -€17,352 | +€26,097 | +60.1% |
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 9 October 2026 via checked.be.