ROLAND GROEP: 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 GROEP
Largest movements
- Receivables within one year +€98,326
up €98,326 (+484%), from €20,297 to €118,623
of which Other amounts receivable: +€100,000
- Cash +€69,554
up €69,554 (+157%), from €44,216 to €113,771
mainly Net result for the year (+€100,550) and Debts after one year (+€62,500)
- Tangible fixed assets -€4,525
down €4,525 (-20.3%), from €22,247 to €17,722
- Reserves +€99,800
up €99,800 (+591%), from €16,900 to €116,700
- Debts after one year +€62,500
up €62,500 (+278%), from €22,500 to €85,000
- Tax, wage and social debts +€31,455
up €31,455 (+462%), from €6,811 to €38,265
- Other debts -€26,934
down €26,934 (-81.7%), from €32,979 to €6,045
- Trade debts -€3,526
down €3,526 (-78.7%), from €4,482 to €956
- Gross operating margin +€110,194
up €110,194 (+485%), from €22,704 to €132,899
- Taxes +€22,790
up €22,790 (+510%), from €4,471 to €27,261
- Depreciation +€4,148
up €4,148 (+1,100%), from €377 to €4,525
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 | €86,761 | €250,116 | +€163,356 | +188% |
| Fixed assets | 21/28 | €22,247 | €17,722 | -€4,525 | -20.3% |
| Tangible fixed assets | 22/27 | €22,247 | €17,722 | -€4,525 | -20.3% |
| Furniture and vehicles | 24 | €22,247 | €17,722 | -€4,525 | -20.3% |
| Current assets | 29/58 | €64,513 | €232,394 | +€167,881 | +260% |
| Amounts receivable within one year | 40/41 | €20,297 | €118,623 | +€98,326 | +484% |
| Trade receivables | 40 | €20,297 | €18,623 | -€1,674 | -8.2% |
| Other amounts receivable | 41 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €44,216 | €113,771 | +€69,554 | +157% |
| Total equity and liabilities | 10/49 | €86,761 | €250,116 | +€163,356 | +188% |
| Equity | 10/15 | €19,989 | €119,706 | +€99,717 | +499% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,900 | €116,700 | +€99,800 | +591% |
| Distributable reserves | 133 | €16,900 | €116,700 | +€99,800 | +591% |
| Profit (loss) carried forward | 14 | €89 | €6 | -€83 | -92.9% |
| Amounts payable | 17/49 | €66,772 | €130,410 | +€63,638 | +95.3% |
| Amounts payable after more than one year | 17 | €22,500 | €85,000 | +€62,500 | +278% |
| Financial debts | 170/4 | €22,500 | €85,000 | +€62,500 | +278% |
| Amounts payable within one year | 42/48 | €44,272 | €45,266 | +€994 | +2.2% |
| Trade debts | 44 | €4,482 | €956 | -€3,526 | -78.7% |
| Suppliers | 440/4 | €4,482 | €956 | -€3,526 | -78.7% |
| Taxes, remuneration and social security | 45 | €6,811 | €38,265 | +€31,455 | +462% |
| Taxes | 450/3 | €6,811 | €38,265 | +€31,455 | +462% |
| Other amounts payable | 47/48 | €32,979 | €6,045 | -€26,934 | -81.7% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377 | €4,525 | +€4,148 | +1,100% |
| Other operating charges | 640/8 | - | €355 | +€355 | |
| Gross operating margin | 9900 | €22,704 | €132,899 | +€110,194 | +485% |
| Operating profit (loss) | 9901 | €22,327 | €128,019 | +€105,691 | +473% |
| Financial charges | 65/66B | €34 | €207 | +€173 | +504% |
| Recurring financial charges | 65 | €34 | €207 | +€173 | +504% |
| Profit (loss) for the period before taxes | 9903 | €22,293 | €127,812 | +€105,518 | +473% |
| Income taxes | 67/77 | €4,471 | €27,261 | +€22,790 | +510% |
| Profit (loss) for the period | 9904 | €17,822 | €100,550 | +€82,728 | +464% |
| Profit (loss) for the period to be appropriated | 9905 | €17,822 | €100,550 | +€82,728 | +464% |
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 17 October 2026 via checked.be.