ROLAND QUOIDBACH: 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 QUOIDBACH
Largest movements
- Tangible fixed assets -€12,148
down €12,148 (-5.9%), from €204,316 to €192,168
of which Furniture and vehicles: -€12,616
- Cash -€5,304
down €5,304 (-39.0%), from €13,583 to €8,279
mainly Debts after one year (-€22,932) and Other debts (-€18,719)
- Receivables within one year +€4,172
up €4,172 (+15.2%), from €27,534 to €31,706
of which Trade receivables: +€5,147
- Deferred charges and accrued income +€3,280
up €3,280 (+143%), from €2,292 to €5,571
- Debts after one year -€22,932
down €22,932 (-19.1%), from €119,863 to €96,930
- Reserves +€20,000
up €20,000 (+40.7%), from €49,082 to €69,082
- Other debts -€18,719
down €18,719 (-68.5%), from €27,325 to €8,606
- Current portion of long-term debt +€8,999
up €8,999 (+153%), from €5,864 to €14,863
- Trade debts +€6,381
up €6,381 (+56.9%), from €11,217 to €17,598
- Gross operating margin -€6,587
down €6,587 (-7.2%), from €91,717 to €85,130
- Depreciation +€4,352
up €4,352 (+24.7%), from €17,596 to €21,948
- Staff costs -€3,897
down €3,897 (-14.7%), from €26,442 to €22,545
- Taxes -€2,058
down €2,058 (-15.2%), from €13,557 to €11,498
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 | €247,750 | €237,750 | -€10,000 | -4.0% |
| Fixed assets | 21/28 | €204,341 | €192,193 | -€12,148 | -5.9% |
| Tangible fixed assets | 22/27 | €204,316 | €192,168 | -€12,148 | -5.9% |
| Land and buildings | 22 | €166,298 | €161,262 | -€5,036 | -3.0% |
| Plant, machinery and equipment | 23 | €6,459 | €11,963 | +€5,504 | +85.2% |
| Furniture and vehicles | 24 | €31,559 | €18,943 | -€12,616 | -40.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €43,409 | €45,557 | +€2,148 | +4.9% |
| Amounts receivable within one year | 40/41 | €27,534 | €31,706 | +€4,172 | +15.2% |
| Trade receivables | 40 | €26,199 | €31,346 | +€5,147 | +19.6% |
| Other amounts receivable | 41 | €1,335 | €360 | -€975 | -73.0% |
| Cash at bank and in hand | 54/58 | €13,583 | €8,279 | -€5,304 | -39.0% |
| Deferred charges and accrued income | 490/1 | €2,292 | €5,571 | +€3,280 | +143% |
| Total equity and liabilities | 10/49 | €247,750 | €237,750 | -€10,000 | -4.0% |
| Equity | 10/15 | €61,248 | €82,563 | +€21,315 | +34.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,082 | €69,082 | +€20,000 | +40.7% |
| Distributable reserves | 133 | €49,082 | €69,082 | +€20,000 | +40.7% |
| Profit (loss) carried forward | 14 | €5,966 | €7,281 | +€1,315 | +22.0% |
| Amounts payable | 17/49 | €186,502 | €155,187 | -€31,315 | -16.8% |
| Amounts payable after more than one year | 17 | €119,863 | €96,930 | -€22,932 | -19.1% |
| Financial debts | 170/4 | €119,863 | €96,930 | -€22,932 | -19.1% |
| Amounts payable within one year | 42/48 | €66,639 | €58,256 | -€8,383 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €5,864 | €14,863 | +€8,999 | +153% |
| Trade debts | 44 | €11,217 | €17,598 | +€6,381 | +56.9% |
| Suppliers | 440/4 | €11,217 | €17,598 | +€6,381 | +56.9% |
| Taxes, remuneration and social security | 45 | €22,233 | €17,189 | -€5,044 | -22.7% |
| Taxes | 450/3 | €17,090 | €16,115 | -€975 | -5.7% |
| Remuneration and social security | 454/9 | €5,143 | €1,075 | -€4,068 | -79.1% |
| Other amounts payable | 47/48 | €27,325 | €8,606 | -€18,719 | -68.5% |
| Remuneration, social security and pensions | 62 | €26,442 | €22,545 | -€3,897 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,596 | €21,948 | +€4,352 | +24.7% |
| Other operating charges | 640/8 | €2,069 | €1,983 | -€86 | -4.2% |
| Gross operating margin | 9900 | €91,717 | €85,130 | -€6,587 | -7.2% |
| Operating profit (loss) | 9901 | €45,610 | €38,654 | -€6,956 | -15.3% |
| Financial income | 75/76B | €0 | €18 | +€18 | +59,900% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +59,900% |
| Financial charges | 65/66B | €5,762 | €5,859 | +€97 | +1.7% |
| Recurring financial charges | 65 | €5,762 | €5,859 | +€97 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €39,848 | €32,814 | -€7,035 | -17.7% |
| Income taxes | 67/77 | €13,557 | €11,498 | -€2,058 | -15.2% |
| Profit (loss) for the period | 9904 | €26,291 | €21,315 | -€4,976 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,291 | €21,315 | -€4,976 | -18.9% |
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 30 October 2026 via checked.be.