ROLETO: 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.
ROLETO
Largest movements
- Tangible fixed assets -€7,383
down €7,383 (-17.5%), from €42,260 to €34,877
of which Furniture and vehicles: -€6,871
- Cash -€4,704
down €4,704 (-20.7%), from €22,709 to €18,005
mainly Contributions, distributions and other (-€16,932) and Other debts (-€11,852)
- Other debts -€11,852
down €11,852 (-37.5%), from €31,578 to €19,725
- Tax, wage and social debts +€1,893
up €1,893 (+15.3%), from €12,333 to €14,225
- Profit (loss) carried forward -€1,695
no longer reported in 2025 (was €1,695)
- Trade debts -€764
down €764 (-25.1%), from €3,042 to €2,278
- Gross operating margin -€17,827
down €17,827 (-28.6%), from €62,292 to €44,465
- Financial charges +€6,893
up €6,893 (+3381.6%), from €204 to €7,097
- Taxes -€5,506
down €5,506 (-50.2%), from €10,974 to €5,467
- Depreciation +€1,709
up €1,709 (+15.1%), from €11,301 to €13,010
- Financial income -€759
no longer reported in 2025 (was €759)
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 | €67,198 | €54,779 | -€12,419 | -18.5% |
| Fixed assets | 21/28 | €42,260 | €34,877 | -€7,383 | -17.5% |
| Tangible fixed assets | 22/27 | €42,260 | €34,877 | -€7,383 | -17.5% |
| Furniture and vehicles | 24 | €37,859 | €30,988 | -€6,871 | -18.1% |
| Other tangible fixed assets | 26 | €4,401 | €3,889 | -€512 | -11.6% |
| Current assets | 29/58 | €24,938 | €19,902 | -€5,036 | -20.2% |
| Amounts receivable within one year | 40/41 | €893 | €533 | -€361 | -40.4% |
| Other amounts receivable | 41 | €893 | €533 | -€361 | -40.4% |
| Cash at bank and in hand | 54/58 | €22,709 | €18,005 | -€4,704 | -20.7% |
| Deferred charges and accrued income | 490/1 | €1,336 | €1,364 | +€29 | +2.1% |
| Total equity and liabilities | 10/49 | €67,198 | €54,779 | -€12,419 | -18.5% |
| Equity | 10/15 | €20,245 | €18,550 | -€1,695 | -8.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,695 | - | -€1,695 | |
| Amounts payable | 17/49 | €46,952 | €36,229 | -€10,724 | -22.8% |
| Amounts payable within one year | 42/48 | €46,952 | €36,229 | -€10,724 | -22.8% |
| Trade debts | 44 | €3,042 | €2,278 | -€764 | -25.1% |
| Suppliers | 440/4 | €3,042 | €2,278 | -€764 | -25.1% |
| Taxes, remuneration and social security | 45 | €12,333 | €14,225 | +€1,893 | +15.3% |
| Taxes | 450/3 | €12,333 | €14,225 | +€1,893 | +15.3% |
| Other amounts payable | 47/48 | €31,578 | €19,725 | -€11,852 | -37.5% |
| Remuneration, social security and pensions | 62 | €2,234 | €2,311 | +€77 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,301 | €13,010 | +€1,709 | +15.1% |
| Other operating charges | 640/8 | €1,188 | €1,342 | +€154 | +12.9% |
| Gross operating margin | 9900 | €62,292 | €44,465 | -€17,827 | -28.6% |
| Operating profit (loss) | 9901 | €47,569 | €27,802 | -€19,767 | -41.6% |
| Financial income | 75/76B | €759 | - | -€759 | |
| Recurring financial income | 75 | €759 | - | -€759 | |
| Financial charges | 65/66B | €204 | €7,097 | +€6,893 | +3381.6% |
| Recurring financial charges | 65 | €204 | €7,097 | +€6,893 | +3381.6% |
| Profit (loss) for the period before taxes | 9903 | €48,124 | €20,704 | -€27,419 | -57.0% |
| Income taxes | 67/77 | €10,974 | €5,467 | -€5,506 | -50.2% |
| Profit (loss) for the period | 9904 | €37,150 | €15,237 | -€21,913 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,150 | €15,237 | -€21,913 | -59.0% |
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 7 October 2026 via checked.be.