ROLARIUS: 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.
ROLARIUS
Largest movements
- Tangible fixed assets -€3,848
down €3,848 (-2.2%), from €171,300 to €167,452
of which Land and buildings: -€3,790
- Trade debts -€5,518
down €5,518 (-35.9%), from €15,371 to €9,852
- Gross operating margin +€37,980
up €37,980, from -€30,000 to €7,979
- Depreciation -€757
down €757 (-16.4%), from €4,605 to €3,848
- Other operating charges -€571
down €571 (-12.3%), from €4,634 to €4,063
- Financial income -€343
down €343 (-59.1%), from €581 to €238
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 | €192,612 | €187,297 | -€5,315 | -2.8% |
| Fixed assets | 21/28 | €171,300 | €167,452 | -€3,848 | -2.2% |
| Tangible fixed assets | 22/27 | €171,300 | €167,452 | -€3,848 | -2.2% |
| Land and buildings | 22 | €171,242 | €167,452 | -€3,790 | -2.2% |
| Plant, machinery and equipment | 23 | €59 | €0 | -€59 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €21,311 | €19,844 | -€1,467 | -6.9% |
| Amounts receivable within one year | 40/41 | €20,783 | €19,323 | -€1,460 | -7.0% |
| Trade receivables | 40 | €431 | €0 | -€431 | -100.0% |
| Other amounts receivable | 41 | €20,352 | €19,323 | -€1,029 | -5.1% |
| Cash at bank and in hand | 54/58 | €528 | €521 | -€7 | -1.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €192,612 | €187,297 | -€5,315 | -2.8% |
| Equity | 10/15 | €177,241 | €177,444 | +€203 | +0.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Revaluation surpluses | 12 | €189,639 | €189,639 | = | 0.0% |
| Reserves | 13 | €83,509 | €83,509 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Tax-exempt reserves | 132 | €81,999 | €81,999 | = | 0.0% |
| Distributable reserves | 133 | €271 | €271 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,275 | -€170,071 | +€203 | +0.1% |
| Amounts payable | 17/49 | €15,371 | €9,852 | -€5,518 | -35.9% |
| Amounts payable within one year | 42/48 | €15,371 | €9,852 | -€5,518 | -35.9% |
| Trade debts | 44 | €15,371 | €9,852 | -€5,518 | -35.9% |
| Suppliers | 440/4 | €15,371 | €9,852 | -€5,518 | -35.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,605 | €3,848 | -€757 | -16.4% |
| Other operating charges | 640/8 | €4,634 | €4,063 | -€571 | -12.3% |
| Gross operating margin | 9900 | -€30,000 | €7,979 | +€37,980 | |
| Operating profit (loss) | 9901 | -€39,239 | €68 | +€39,308 | |
| Financial income | 75/76B | €581 | €238 | -€343 | -59.1% |
| Recurring financial income | 75 | €581 | €238 | -€343 | -59.1% |
| Financial charges | 65/66B | €123 | €102 | -€21 | -16.7% |
| Recurring financial charges | 65 | €123 | €102 | -€21 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€38,781 | €203 | +€38,985 | |
| Profit (loss) for the period | 9904 | -€38,781 | €203 | +€38,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,781 | €203 | +€38,985 |
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 30 September 2026 via checked.be.