ROLEY: 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.
ROLEY
Largest movements
- Receivables within one year +€35,519
up €35,519 (+43.8%), from €81,137 to €116,656
of which Trade receivables: +€30,867
- Receivables after one year +€20,194
up €20,194 (+49.3%), from €41,000 to €61,194
- Cash -€9,230
down €9,230 (-19.9%), from €46,385 to €37,155
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€35,519)
- Tangible fixed assets -€7,769
down €7,769 (-100.0%), from €7,769 to €0
- Other debts +€91,448
up €91,448, from €0 to €91,448
- Reserves -€56,095
down €56,095 (-26.0%), from €215,937 to €159,842
- Financial income -€4,970
down €4,970 (-92.8%), from €5,359 to €388
- Depreciation -€4,156
down €4,156 (-34.8%), from €11,925 to €7,769
- Gross operating margin +€418
up €418 (+1.1%), from €37,609 to €38,027
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 | €251,854 | €290,568 | +€38,714 | +15.4% |
| Fixed assets | 21/28 | €83,332 | €75,563 | -€7,769 | -9.3% |
| Tangible fixed assets | 22/27 | €7,769 | €0 | -€7,769 | -100.0% |
| Furniture and vehicles | 24 | €7,769 | €0 | -€7,769 | -100.0% |
| Financial fixed assets | 28 | €75,563 | €75,563 | = | 0.0% |
| Current assets | 29/58 | €168,522 | €215,005 | +€46,483 | +27.6% |
| Amounts receivable after more than one year | 29 | €41,000 | €61,194 | +€20,194 | +49.3% |
| Other amounts receivable | 291 | €41,000 | €61,194 | +€20,194 | +49.3% |
| Amounts receivable within one year | 40/41 | €81,137 | €116,656 | +€35,519 | +43.8% |
| Trade receivables | 40 | €56,205 | €87,072 | +€30,867 | +54.9% |
| Other amounts receivable | 41 | €24,932 | €29,584 | +€4,652 | +18.7% |
| Cash at bank and in hand | 54/58 | €46,385 | €37,155 | -€9,230 | -19.9% |
| Total equity and liabilities | 10/49 | €251,854 | €290,568 | +€38,714 | +15.4% |
| Equity | 10/15 | €234,537 | €178,442 | -€56,095 | -23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,937 | €159,842 | -€56,095 | -26.0% |
| Distributable reserves | 133 | €215,937 | €159,842 | -€56,095 | -26.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,318 | €112,126 | +€94,809 | +547.5% |
| Amounts payable within one year | 42/48 | €17,318 | €112,126 | +€94,809 | +547.5% |
| Trade debts | 44 | €2,391 | €3,985 | +€1,594 | +66.7% |
| Suppliers | 440/4 | €2,391 | €3,985 | +€1,594 | +66.7% |
| Taxes, remuneration and social security | 45 | €14,927 | €16,693 | +€1,767 | +11.8% |
| Taxes | 450/3 | €14,927 | €16,693 | +€1,767 | +11.8% |
| Other amounts payable | 47/48 | €0 | €91,448 | +€91,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,925 | €7,769 | -€4,156 | -34.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,325 | €952 | -€373 | -28.1% |
| Gross operating margin | 9900 | €37,609 | €38,027 | +€418 | +1.1% |
| Operating profit (loss) | 9901 | €24,359 | €29,305 | +€4,946 | +20.3% |
| Financial income | 75/76B | €5,359 | €388 | -€4,970 | -92.8% |
| Recurring financial income | 75 | €5,359 | €388 | -€4,970 | -92.8% |
| Financial charges | 65/66B | €242 | €182 | -€60 | -24.9% |
| Recurring financial charges | 65 | €242 | €182 | -€60 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €29,476 | €29,512 | +€36 | +0.1% |
| Income taxes | 67/77 | €10,551 | €10,607 | +€57 | +0.5% |
| Profit (loss) for the period | 9904 | €18,925 | €18,905 | -€20 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,925 | €18,905 | -€20 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.