Roland S: 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 S
Largest movements
- Receivables within one year +€60,178
up €60,178 (+2.9%), from €2.0m to €2.1m
- Reserves +€59,049
up €59,049 (+3.4%), from €1.7m to €1.8m
- Other debts +€36,719
up €36,719 (+64.4%), from €57,029 to €93,748
- Gross operating margin -€82,411
down €82,411, from €81,318 to -€1,093
- Taxes -€32,956
down €32,956 (-51.4%), from €64,069 to €31,112
- Financial income -€19,721
down €19,721 (-17.2%), from €114,929 to €95,208
- Financial charges -€3,122
down €3,122 (-45.7%), from €6,830 to €3,709
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 | €2,057,990 | €2,119,452 | +€61,463 | +3.0% |
| Current assets | 29/58 | €2,057,990 | €2,119,452 | +€61,463 | +3.0% |
| Amounts receivable within one year | 40/41 | €2,045,571 | €2,105,750 | +€60,178 | +2.9% |
| Other amounts receivable | 41 | €2,045,571 | €2,105,750 | +€60,178 | +2.9% |
| Cash at bank and in hand | 54/58 | €12,418 | €13,703 | +€1,284 | +10.3% |
| Total equity and liabilities | 10/49 | €2,057,990 | €2,119,452 | +€61,463 | +3.0% |
| Equity | 10/15 | €1,828,260 | €1,887,309 | +€59,049 | +3.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,737,294 | €1,796,343 | +€59,049 | +3.4% |
| Distributable reserves | 133 | €1,737,294 | €1,796,343 | +€59,049 | +3.4% |
| Profit (loss) carried forward | 14 | €78,565 | €78,565 | = | 0.0% |
| Amounts payable | 17/49 | €229,730 | €232,144 | +€2,414 | +1.1% |
| Amounts payable after more than one year | 17 | €42,857 | €28,571 | -€14,286 | -33.3% |
| Financial debts | 170/4 | €42,857 | €28,571 | -€14,286 | -33.3% |
| Amounts payable within one year | 42/48 | €170,888 | €203,259 | +€32,371 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €19,879 | €15,476 | -€4,402 | -22.1% |
| Trade debts | 44 | €9,745 | - | -€9,745 | |
| Suppliers | 440/4 | €9,745 | - | -€9,745 | |
| Taxes, remuneration and social security | 45 | €84,235 | €94,035 | +€9,800 | +11.6% |
| Taxes | 450/3 | €84,235 | €94,035 | +€9,800 | +11.6% |
| Other amounts payable | 47/48 | €57,029 | €93,748 | +€36,719 | +64.4% |
| Accrued charges and deferred income | 492/3 | €15,985 | €314 | -€15,672 | -98.0% |
| Non-recurring operating income | 76A | €75,000 | - | -€75,000 | |
| Other operating charges | 640/8 | €220 | €245 | +€25 | +11.4% |
| Gross operating margin | 9900 | €81,318 | -€1,093 | -€82,411 | |
| Operating profit (loss) | 9901 | €81,098 | -€1,338 | -€82,436 | |
| Financial income | 75/76B | €114,929 | €95,208 | -€19,721 | -17.2% |
| Recurring financial income | 75 | €114,929 | €95,208 | -€19,721 | -17.2% |
| Financial charges | 65/66B | €6,830 | €3,709 | -€3,122 | -45.7% |
| Recurring financial charges | 65 | €6,830 | €3,709 | -€3,122 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €189,196 | €90,161 | -€99,035 | -52.3% |
| Income taxes | 67/77 | €64,069 | €31,112 | -€32,956 | -51.4% |
| Profit (loss) for the period | 9904 | €125,128 | €59,049 | -€66,079 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,128 | €59,049 | -€66,079 | -52.8% |
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 19 October 2026 via checked.be.