Rolena: 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.
Rolena
Largest movements
- Cash +€68,616
up €68,616 (+40.2%), from €170,646 to €239,261
mainly Net result for the year (+€81,417) and Other debts (+€16,392)
- Receivables within one year +€20,673
up €20,673 (+84.7%), from €24,412 to €45,085
of which Trade receivables: +€20,673
- Reserves +€65,025
up €65,025 (+37.4%), from €173,658 to €238,683
of which Distributable reserves: +€65,025
- Other debts +€16,392
new in 2025: €16,392
- Tax, wage and social debts +€7,709
up €7,709 (+67.5%), from €11,414 to €19,123
- Gross operating margin +€34,036
up €34,036 (+42.3%), from €80,411 to €114,447
- Taxes +€9,238
up €9,238 (+43.2%), from €21,372 to €30,610
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 | €197,472 | €286,597 | +€89,125 | +45.1% |
| Fixed assets | 21/28 | €1,279 | €1,115 | -€163 | -12.8% |
| Tangible fixed assets | 22/27 | €1,279 | €1,115 | -€163 | -12.8% |
| Plant, machinery and equipment | 23 | €1,279 | €1,115 | -€163 | -12.8% |
| Current assets | 29/58 | €196,193 | €285,482 | +€89,289 | +45.5% |
| Amounts receivable within one year | 40/41 | €24,412 | €45,085 | +€20,673 | +84.7% |
| Trade receivables | 40 | €21,122 | €41,795 | +€20,673 | +97.9% |
| Other amounts receivable | 41 | €3,290 | €3,290 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €170,646 | €239,261 | +€68,616 | +40.2% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,136 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €197,472 | €286,597 | +€89,125 | +45.1% |
| Equity | 10/15 | €186,058 | €251,083 | +€65,025 | +34.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173,658 | €238,683 | +€65,025 | +37.4% |
| Non-distributable reserves | 130/1 | €949 | €949 | = | 0.0% |
| Reserves not available under the articles | 1311 | €949 | €949 | = | 0.0% |
| Distributable reserves | 133 | €172,709 | €237,734 | +€65,025 | +37.6% |
| Amounts payable | 17/49 | €11,414 | €35,515 | +€24,101 | +211.1% |
| Amounts payable within one year | 42/48 | €11,414 | €35,515 | +€24,101 | +211.1% |
| Taxes, remuneration and social security | 45 | €11,414 | €19,123 | +€7,709 | +67.5% |
| Taxes | 450/3 | €11,414 | €19,123 | +€7,709 | +67.5% |
| Other amounts payable | 47/48 | - | €16,392 | +€16,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163 | €163 | = | 0.0% |
| Other operating charges | 640/8 | €661 | €613 | -€49 | -7.4% |
| Gross operating margin | 9900 | €80,411 | €114,447 | +€34,036 | +42.3% |
| Operating profit (loss) | 9901 | €79,587 | €113,671 | +€34,085 | +42.8% |
| Financial income | 75/76B | €2 | €5 | +€2 | +100.0% |
| Recurring financial income | 75 | €2 | €5 | +€2 | +100.0% |
| Financial charges | 65/66B | €2,039 | €1,650 | -€390 | -19.1% |
| Recurring financial charges | 65 | €2,039 | €1,650 | -€390 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €77,550 | €112,027 | +€34,477 | +44.5% |
| Income taxes | 67/77 | €21,372 | €30,610 | +€9,238 | +43.2% |
| Profit (loss) for the period | 9904 | €56,177 | €81,417 | +€25,239 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,177 | €81,417 | +€25,239 | +44.9% |
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 6 October 2026 via checked.be.