Rolehand: 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.
Rolehand
Largest movements
- Receivables within one year -€17,161
down €17,161 (-39.0%), from €44,005 to €26,844
of which Other amounts receivable: -€19,000
- Deferred charges and accrued income +€9,492
up €9,492 (+67846.0%), from €14 to €9,506
- Tangible fixed assets -€6,905
down €6,905 (-71.0%), from €9,728 to €2,824
of which Furniture and vehicles: -€4,820
- Cash -€1,097
down €1,097 (-81.6%), from €1,344 to €247
mainly Trade debts (-€15,433) and Deferred charges and accrued income (-€9,492)
- Trade debts -€15,433
down €15,433 (-97.4%), from €15,844 to €412
- Profit (loss) carried forward -€9,461
down €9,461 (-12.5%), from -€75,879 to -€85,341
- Other debts +€9,021
up €9,021 (+80.1%), from €11,266 to €20,287
- Gross operating margin +€4,737
up €4,737 (+75.0%), from -€6,318 to -€1,581
- Depreciation -€73
down €73 (-1.1%), from €6,978 to €6,905
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 | €55,091 | €39,420 | -€15,671 | -28.4% |
| Fixed assets | 21/28 | €9,728 | €2,824 | -€6,905 | -71.0% |
| Tangible fixed assets | 22/27 | €9,728 | €2,824 | -€6,905 | -71.0% |
| Plant, machinery and equipment | 23 | €1,753 | €515 | -€1,238 | -70.6% |
| Furniture and vehicles | 24 | €6,484 | €1,664 | -€4,820 | -74.3% |
| Other tangible fixed assets | 26 | €1,491 | €645 | -€846 | -56.8% |
| Current assets | 29/58 | €45,363 | €36,596 | -€8,767 | -19.3% |
| Amounts receivable within one year | 40/41 | €44,005 | €26,844 | -€17,161 | -39.0% |
| Trade receivables | 40 | €2,396 | €4,235 | +€1,839 | +76.8% |
| Other amounts receivable | 41 | €41,609 | €22,609 | -€19,000 | -45.7% |
| Cash at bank and in hand | 54/58 | €1,344 | €247 | -€1,097 | -81.6% |
| Deferred charges and accrued income | 490/1 | €14 | €9,506 | +€9,492 | +67846.0% |
| Total equity and liabilities | 10/49 | €55,091 | €39,420 | -€15,671 | -28.4% |
| Equity | 10/15 | €25,887 | €16,426 | -€9,461 | -36.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,366 | €89,366 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €89,366 | €89,366 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,879 | -€85,341 | -€9,461 | -12.5% |
| Amounts payable | 17/49 | €29,204 | €22,994 | -€6,210 | -21.3% |
| Amounts payable within one year | 42/48 | €29,204 | €22,994 | -€6,210 | -21.3% |
| Trade debts | 44 | €15,844 | €412 | -€15,433 | -97.4% |
| Suppliers | 440/4 | €15,844 | €412 | -€15,433 | -97.4% |
| Taxes, remuneration and social security | 45 | €2,094 | €2,296 | +€202 | +9.6% |
| Taxes | 450/3 | €2,094 | €2,296 | +€202 | +9.6% |
| Other amounts payable | 47/48 | €11,266 | €20,287 | +€9,021 | +80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,978 | €6,905 | -€73 | -1.1% |
| Other operating charges | 640/8 | €511 | €528 | +€17 | +3.4% |
| Gross operating margin | 9900 | -€6,318 | -€1,581 | +€4,737 | +75.0% |
| Operating profit (loss) | 9901 | -€13,807 | -€9,014 | +€4,793 | +34.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €161 | €157 | -€5 | -2.9% |
| Recurring financial charges | 65 | €161 | €157 | -€5 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,968 | -€9,170 | +€4,798 | +34.4% |
| Income taxes | 67/77 | €282 | €291 | +€9 | +3.2% |
| Profit (loss) for the period | 9904 | -€14,250 | -€9,461 | +€4,789 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,250 | -€9,461 | +€4,789 | +33.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.