ROLAND ROMMEL: 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 ROMMEL
Largest movements
- Tangible fixed assets -€10,755
down €10,755 (-3.2%), from €332,497 to €321,742
of which Other tangible fixed assets: -€9,600
- Reserves -€31,139
down €31,139 (-10.4%), from €300,016 to €268,877
- Other debts +€28,205
up €28,205 (+228%), from €12,370 to €40,575
- Trade debts -€4,281
down €4,281 (-84.0%), from €5,097 to €816
- Gross operating margin +€1,177
up €1,177 (+3.8%), from €31,027 to €32,203
- Financial charges +€768
up €768 (+38.9%), from €1,973 to €2,741
- Financial income +€694
new in 2025: €694
- Depreciation +€548
up €548 (+4.1%), from €13,264 to €13,812
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,650 | €354,192 | -€9,459 | -2.6% |
| Fixed assets | 21/28 | €332,497 | €321,742 | -€10,755 | -3.2% |
| Tangible fixed assets | 22/27 | €332,497 | €321,742 | -€10,755 | -3.2% |
| Land and buildings | 22 | €63,001 | €60,601 | -€2,400 | -3.8% |
| Plant, machinery and equipment | 23 | €17,493 | €18,738 | +€1,245 | +7.1% |
| Other tangible fixed assets | 26 | €252,003 | €242,403 | -€9,600 | -3.8% |
| Current assets | 29/58 | €31,153 | €32,450 | +€1,297 | +4.2% |
| Stocks and contracts in progress | 3 | €715 | - | -€715 | |
| Stocks | 30/36 | €715 | - | -€715 | |
| Amounts receivable within one year | 40/41 | €30,071 | €31,492 | +€1,422 | +4.7% |
| Trade receivables | 40 | €17,727 | €8,375 | -€9,353 | -52.8% |
| Other amounts receivable | 41 | €12,344 | €23,118 | +€10,774 | +87.3% |
| Deferred charges and accrued income | 490/1 | €367 | €957 | +€590 | +160% |
| Total equity and liabilities | 10/49 | €363,650 | €354,192 | -€9,459 | -2.6% |
| Equity | 10/15 | €318,608 | €287,469 | -€31,139 | -9.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €300,016 | €268,877 | -€31,139 | -10.4% |
| Distributable reserves | 133 | €300,016 | €268,877 | -€31,139 | -10.4% |
| Amounts payable | 17/49 | €45,043 | €66,723 | +€21,680 | +48.1% |
| Amounts payable after more than one year | 17 | €4,901 | €1,656 | -€3,244 | -66.2% |
| Financial debts | 170/4 | €4,901 | €1,656 | -€3,244 | -66.2% |
| Amounts payable within one year | 42/48 | €40,056 | €64,513 | +€24,458 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €3,155 | €3,244 | +€89 | +2.8% |
| Financial debts | 43 | €19,119 | €19,592 | +€473 | +2.5% |
| Credit institutions | 430/8 | €19,108 | €19,592 | +€484 | +2.5% |
| Other loans | 439 | €11 | - | -€11 | |
| Trade debts | 44 | €5,097 | €816 | -€4,281 | -84.0% |
| Suppliers | 440/4 | €5,097 | €816 | -€4,281 | -84.0% |
| Taxes, remuneration and social security | 45 | €315 | €287 | -€28 | -9.0% |
| Taxes | 450/3 | €315 | €287 | -€28 | -9.0% |
| Other amounts payable | 47/48 | €12,370 | €40,575 | +€28,205 | +228% |
| Accrued charges and deferred income | 492/3 | €86 | €553 | +€467 | +540% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,264 | €13,812 | +€548 | +4.1% |
| Other operating charges | 640/8 | €3,482 | €3,315 | -€167 | -4.8% |
| Gross operating margin | 9900 | €31,027 | €32,203 | +€1,177 | +3.8% |
| Operating profit (loss) | 9901 | €14,281 | €15,076 | +€795 | +5.6% |
| Financial income | 75/76B | - | €694 | +€694 | |
| Recurring financial income | 75 | - | €694 | +€694 | |
| Financial charges | 65/66B | €1,973 | €2,741 | +€768 | +38.9% |
| Recurring financial charges | 65 | €1,973 | €2,741 | +€768 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €12,308 | €13,030 | +€722 | +5.9% |
| Income taxes | 67/77 | €3,361 | €3,593 | +€232 | +6.9% |
| Profit (loss) for the period | 9904 | €8,947 | €9,436 | +€490 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,947 | €9,436 | +€490 | +5.5% |
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 23 October 2026 via checked.be.