ROLEMA: 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.
ROLEMA
Largest movements
- Receivables within one year -€4,765
down €4,765 (-6.0%), from €79,359 to €74,594
of which Trade receivables: -€27,230
- Cash +€1,548
up €1,548 (+12.8%), from €12,120 to €13,668
mainly Trade debts (+€12,844) and Receivables within one year (+€4,765)
- Trade debts +€12,844
up €12,844 (+7076.3%), from €182 to €13,025
- Other debts -€10,853
no longer reported in 2025 (was €10,853)
- Profit (loss) carried forward -€5,793
down €5,793 (-33.4%), from €17,325 to €11,532
- Gross operating margin -€27,940
down €27,940, from €24,463 to -€3,477
- Write-downs -€15,250
no longer reported in 2025 (was €15,250)
- Other operating charges -€2,060
down €2,060 (-80.2%), from €2,568 to €508
- Depreciation -€1,834
down €1,834 (-75.8%), from €2,418 to €584
- Taxes +€1,171
new in 2025: €1,171
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 | €132,834 | €129,033 | -€3,801 | -2.9% |
| Fixed assets | 21/28 | €41,355 | €40,771 | -€584 | -1.4% |
| Intangible fixed assets | 21 | €12,521 | €12,521 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €28,834 | €28,250 | -€584 | -2.0% |
| Land and buildings | 22 | €28,834 | €28,250 | -€584 | -2.0% |
| Current assets | 29/58 | €91,479 | €88,262 | -€3,217 | -3.5% |
| Amounts receivable within one year | 40/41 | €79,359 | €74,594 | -€4,765 | -6.0% |
| Trade receivables | 40 | €71,022 | €43,792 | -€27,230 | -38.3% |
| Other amounts receivable | 41 | €8,338 | €30,802 | +€22,464 | +269.4% |
| Cash at bank and in hand | 54/58 | €12,120 | €13,668 | +€1,548 | +12.8% |
| Total equity and liabilities | 10/49 | €132,834 | €129,033 | -€3,801 | -2.9% |
| Equity | 10/15 | €121,505 | €115,712 | -€5,793 | -4.8% |
| Contributions | 10/11 | €69,000 | €69,000 | = | 0.0% |
| Reserves | 13 | €35,180 | €35,180 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €6,900 | €6,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,900 | €6,900 | = | 0.0% |
| Distributable reserves | 133 | €28,280 | €28,280 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €17,325 | €11,532 | -€5,793 | -33.4% |
| Amounts payable | 17/49 | €11,329 | €13,321 | +€1,992 | +17.6% |
| Amounts payable within one year | 42/48 | €11,329 | €13,321 | +€1,992 | +17.6% |
| Trade debts | 44 | €182 | €13,025 | +€12,844 | +7076.3% |
| Suppliers | 440/4 | €182 | €13,025 | +€12,844 | +7076.3% |
| Taxes, remuneration and social security | 45 | €295 | €296 | +€1 | +0.5% |
| Taxes | 450/3 | €295 | €296 | +€1 | +0.5% |
| Other amounts payable | 47/48 | €10,853 | - | -€10,853 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,418 | €584 | -€1,834 | -75.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,250 | - | -€15,250 | |
| Other operating charges | 640/8 | €2,568 | €508 | -€2,060 | -80.2% |
| Gross operating margin | 9900 | €24,463 | -€3,477 | -€27,940 | |
| Operating profit (loss) | 9901 | €4,226 | -€4,569 | -€8,795 | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €53 | €53 | +€0 | +0.5% |
| Recurring financial charges | 65 | €53 | €53 | +€0 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €4,173 | -€4,622 | -€8,795 | |
| Income taxes | 67/77 | - | €1,171 | +€1,171 | |
| Profit (loss) for the period | 9904 | €4,173 | -€5,793 | -€9,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,173 | -€5,793 | -€9,966 |
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 5 October 2026 via checked.be.