ROLCOMAT: 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.
ROLCOMAT
Largest movements
- Receivables within one year -€292,204
down €292,204 (-75.7%), from €386,039 to €93,835
of which Trade receivables: -€367,304
- Cash +€204,471
up €204,471 (+300.4%), from €68,073 to €272,544
mainly Receivables within one year (+€292,204) and Stocks and contracts (+€118,390)
- Stocks and contracts -€118,390
down €118,390 (-63.4%), from €186,594 to €68,203
- Tangible fixed assets -€14,933
down €14,933 (-22.2%), from €67,397 to €52,464
of which Plant, machinery and equipment: -€13,347
- Trade debts -€182,797
down €182,797 (-99.0%), from €184,626 to €1,828
- Other debts -€41,610
no longer reported in 2025 (was €41,610)
- Reserves +€37,264
up €37,264 (+9.0%), from €416,326 to €453,590
of which Distributable reserves: +€37,264
- Tax, wage and social debts -€34,848
down €34,848 (-99.1%), from €35,148 to €300
- Gross operating margin -€103,011
down €103,011 (-57.7%), from €178,471 to €75,461
- Taxes -€30,112
down €30,112 (-60.2%), from €50,034 to €19,921
- Depreciation -€7,474
down €7,474 (-26.8%), from €27,918 to €20,444
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 | €712,969 | €490,977 | -€221,992 | -31.1% |
| Fixed assets | 21/28 | €67,937 | €53,004 | -€14,933 | -22.0% |
| Tangible fixed assets | 22/27 | €67,397 | €52,464 | -€14,933 | -22.2% |
| Plant, machinery and equipment | 23 | €63,978 | €50,630 | -€13,347 | -20.9% |
| Furniture and vehicles | 24 | €3,419 | €1,833 | -€1,586 | -46.4% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €645,031 | €437,973 | -€207,059 | -32.1% |
| Stocks and contracts in progress | 3 | €186,594 | €68,203 | -€118,390 | -63.4% |
| Stocks | 30/36 | €186,594 | €68,203 | -€118,390 | -63.4% |
| Amounts receivable within one year | 40/41 | €386,039 | €93,835 | -€292,204 | -75.7% |
| Trade receivables | 40 | €386,034 | €18,729 | -€367,304 | -95.1% |
| Other amounts receivable | 41 | €6 | €75,106 | +€75,101 | +1350728.6% |
| Cash at bank and in hand | 54/58 | €68,073 | €272,544 | +€204,471 | +300.4% |
| Deferred charges and accrued income | 490/1 | €4,325 | €3,390 | -€935 | -21.6% |
| Total equity and liabilities | 10/49 | €712,969 | €490,977 | -€221,992 | -31.1% |
| Equity | 10/15 | €434,918 | €472,182 | +€37,264 | +8.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €416,326 | €453,590 | +€37,264 | +9.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €414,467 | €451,731 | +€37,264 | +9.0% |
| Amounts payable | 17/49 | €278,051 | €18,795 | -€259,256 | -93.2% |
| Amounts payable within one year | 42/48 | €278,051 | €18,795 | -€259,256 | -93.2% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €16,667 | +€0 | 0.0% |
| Trade debts | 44 | €184,626 | €1,828 | -€182,797 | -99.0% |
| Suppliers | 440/4 | €184,626 | €1,828 | -€182,797 | -99.0% |
| Taxes, remuneration and social security | 45 | €35,148 | €300 | -€34,848 | -99.1% |
| Taxes | 450/3 | €35,148 | €300 | -€34,848 | -99.1% |
| Other amounts payable | 47/48 | €41,610 | - | -€41,610 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,918 | €20,444 | -€7,474 | -26.8% |
| Other operating charges | 640/8 | €525 | €531 | +€7 | +1.2% |
| Gross operating margin | 9900 | €178,471 | €75,461 | -€103,011 | -57.7% |
| Operating profit (loss) | 9901 | €150,029 | €54,486 | -€95,543 | -63.7% |
| Financial income | 75/76B | €1,722 | €3,303 | +€1,581 | +91.8% |
| Recurring financial income | 75 | €1,722 | €3,303 | +€1,581 | +91.8% |
| Financial charges | 65/66B | €578 | €604 | +€26 | +4.5% |
| Recurring financial charges | 65 | €578 | €604 | +€26 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €151,173 | €57,185 | -€93,988 | -62.2% |
| Income taxes | 67/77 | €50,034 | €19,921 | -€30,112 | -60.2% |
| Profit (loss) for the period | 9904 | €101,140 | €37,264 | -€63,876 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,140 | €37,264 | -€63,876 | -63.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.