ROLDEK: 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.
ROLDEK
Largest movements
- Tangible fixed assets +€441,120
up €441,120 (+290.4%), from €151,917 to €593,037
of which Land and buildings: +€455,000
- Revaluation surpluses +€455,000
new in 2025: €455,000
- Profit (loss) carried forward -€13,529
down €13,529 (-28.1%), from -€48,104 to -€61,633
- Gross operating margin -€830
down €830 (-12.7%), from €6,526 to €5,696
- Purchases and services +€537
up €537 (+3.9%), from €13,717 to €14,254
- Depreciation -€316
down €316 (-2.2%), from €14,196 to €13,880
- Financial charges +€212
up €212 (+76.1%), from €279 to €491
- Taxes -€151
down €151 (-51.4%), from €294 to €143
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 | €158,019 | €604,132 | +€446,114 | +282.3% |
| Fixed assets | 21/28 | €151,917 | €593,037 | +€441,120 | +290.4% |
| Tangible fixed assets | 22/27 | €151,917 | €593,037 | +€441,120 | +290.4% |
| Land and buildings | 22 | €56,962 | €511,962 | +€455,000 | +798.8% |
| Plant, machinery and equipment | 23 | €94,955 | €81,075 | -€13,880 | -14.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €6,102 | €11,095 | +€4,994 | +81.8% |
| Amounts receivable within one year | 40/41 | - | €251 | +€251 | |
| Other amounts receivable | 41 | - | €251 | +€251 | |
| Cash at bank and in hand | 54/58 | €3,503 | €8,757 | +€5,253 | +149.9% |
| Deferred charges and accrued income | 490/1 | €2,598 | €2,087 | -€511 | -19.7% |
| Total equity and liabilities | 10/49 | €158,019 | €604,132 | +€446,114 | +282.3% |
| Equity | 10/15 | -€33,104 | €408,367 | +€441,471 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €455,000 | +€455,000 | |
| Profit (loss) carried forward | 14 | -€48,104 | -€61,633 | -€13,529 | -28.1% |
| Amounts payable | 17/49 | €191,123 | €195,766 | +€4,643 | +2.4% |
| Amounts payable after more than one year | 17 | €190,490 | €195,540 | +€5,050 | +2.7% |
| Other amounts payable | 178/9 | €190,490 | €195,540 | +€5,050 | +2.7% |
| Amounts payable within one year | 42/48 | €633 | €226 | -€407 | -64.3% |
| Trade debts | 44 | €566 | €159 | -€407 | -71.9% |
| Suppliers | 440/4 | €566 | €159 | -€407 | -71.9% |
| Other amounts payable | 47/48 | €67 | €67 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,717 | €14,254 | +€537 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,196 | €13,880 | -€316 | -2.2% |
| Other operating charges | 640/8 | €4,569 | €4,711 | +€142 | +3.1% |
| Gross operating margin | 9900 | €6,526 | €5,696 | -€830 | -12.7% |
| Operating profit (loss) | 9901 | -€12,239 | -€12,895 | -€656 | -5.4% |
| Financial charges | 65/66B | €279 | €491 | +€212 | +76.1% |
| Recurring financial charges | 65 | €279 | €491 | +€212 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,517 | -€13,386 | -€869 | -6.9% |
| Income taxes | 67/77 | €294 | €143 | -€151 | -51.4% |
| Profit (loss) for the period | 9904 | -€12,812 | -€13,529 | -€717 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,812 | -€13,529 | -€717 | -5.6% |
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 1 October 2026 via checked.be.