ROLANSUR: what changed
Two fiscal 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.
ROLANSUR
Largest movements
- Tangible fixed assets -€888,082
down €888,082 (-27.5%), from €3.2m to €2.3m
- Receivables within one year +€175,460
up €175,460 (+1054.4%), from €16,640 to €192,100
- Debts after one year -€1.2m
down €1.2m (-45.2%), from €2.6m to €1.4m
- Revaluation surpluses +€574,185
new in 2025: €574,185
- Trade debts -€67,245
down €67,245 (-90.2%), from €74,579 to €7,333
- Current portion of long-term debt -€43,606
down €43,606 (-39.6%), from €110,115 to €66,508
- Other debts +€35,660
up €35,660 (+44.1%), from €80,822 to €116,482
- Depreciation -€39,276
down €39,276 (-41.4%), from €94,836 to €55,560
- Gross operating margin -€28,553
down €28,553 (-25.4%), from €112,357 to €83,804
- Financial charges -€19,937
down €19,937 (-31.5%), from €63,332 to €43,394
- Other operating charges -€3,783
down €3,783 (-24.0%), from €15,745 to €11,963
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 | €3,248,144 | €2,535,732 | -€712,412 | -21.9% |
| Fixed assets | 21/28 | €3,228,557 | €2,340,475 | -€888,082 | -27.5% |
| Tangible fixed assets | 22/27 | €3,227,557 | €2,339,475 | -€888,082 | -27.5% |
| Land and buildings | 22 | €3,227,557 | €2,339,475 | -€888,082 | -27.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €19,587 | €195,257 | +€175,669 | +896.9% |
| Amounts receivable within one year | 40/41 | €16,640 | €192,100 | +€175,460 | +1054.4% |
| Other amounts receivable | 41 | €16,640 | €192,100 | +€175,460 | +1054.4% |
| Cash at bank and in hand | 54/58 | €2,947 | €3,157 | +€209 | +7.1% |
| Total equity and liabilities | 10/49 | €3,248,144 | €2,535,732 | -€712,412 | -21.9% |
| Equity | 10/15 | €252,157 | €802,900 | +€550,743 | +218.4% |
| Contributions | 10/11 | €30,744 | €30,744 | = | 0.0% |
| Revaluation surpluses | 12 | - | €574,185 | +€574,185 | |
| Reserves | 13 | €440,971 | €426,286 | -€14,684 | -3.3% |
| Tax-exempt reserves | 132 | €440,971 | €426,286 | -€14,684 | -3.3% |
| Profit (loss) carried forward | 14 | -€219,558 | -€228,316 | -€8,758 | -4.0% |
| Provisions and deferred taxes | 16 | €110,243 | €106,572 | -€3,671 | -3.3% |
| Deferred taxes | 168 | €110,243 | €106,572 | -€3,671 | -3.3% |
| Amounts payable | 17/49 | €2,885,744 | €1,626,261 | -€1.3m | -43.6% |
| Amounts payable after more than one year | 17 | €2,609,776 | €1,429,306 | -€1.2m | -45.2% |
| Financial debts | 170/4 | €2,609,776 | €1,429,306 | -€1.2m | -45.2% |
| Amounts payable within one year | 42/48 | €275,969 | €196,954 | -€79,014 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €110,115 | €66,508 | -€43,606 | -39.6% |
| Financial debts | 43 | €10,452 | €6,630 | -€3,822 | -36.6% |
| Credit institutions | 430/8 | €10,452 | €6,630 | -€3,822 | -36.6% |
| Trade debts | 44 | €74,579 | €7,333 | -€67,245 | -90.2% |
| Suppliers | 440/4 | €74,579 | €7,333 | -€67,245 | -90.2% |
| Other amounts payable | 47/48 | €80,822 | €116,482 | +€35,660 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,836 | €55,560 | -€39,276 | -41.4% |
| Other operating charges | 640/8 | €15,745 | €11,963 | -€3,783 | -24.0% |
| Gross operating margin | 9900 | €112,357 | €83,804 | -€28,553 | -25.4% |
| Operating profit (loss) | 9901 | €1,775 | €16,281 | +€14,506 | +817.3% |
| Financial charges | 65/66B | €63,332 | €43,394 | -€19,937 | -31.5% |
| Recurring financial charges | 65 | €63,332 | €43,394 | -€19,937 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€61,557 | -€27,114 | +€34,443 | +56.0% |
| Transfer from deferred taxes | 780 | €3,798 | €3,671 | -€126 | -3.3% |
| Profit (loss) for the period | 9904 | -€57,759 | -€23,443 | +€34,317 | +59.4% |
| Transfer from tax-exempt reserves | 789 | €15,190 | €14,684 | -€506 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,569 | -€8,758 | +€33,811 | +79.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.