ROLI: 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.
ROLI
Largest movements
- Current investments -€74,170
down €74,170 (-100.0%), from €74,170 to €0
- Receivables within one year +€16,200
up €16,200 (+37.2%), from €43,550 to €59,750
of which Other amounts receivable: +€54,066
- Cash +€9,188
up €9,188 (+27.5%), from €33,441 to €42,629
mainly Current investments (+€74,170) and Other debts (+€61,561)
- Reserves -€63,158
down €63,158 (-70.0%), from €90,245 to €27,087
of which Distributable reserves: -€51,298
- Other debts +€61,561
up €61,561 (+3855.9%), from €1,597 to €63,158
- Trade debts -€32,933
down €32,933 (-84.6%), from €38,929 to €5,996
- Profit (loss) carried forward -€19,895
down €19,895 (-24.1%), from -€82,400 to -€102,294
- Tax, wage and social debts +€4,893
up €4,893 (+268.4%), from €1,823 to €6,716
- Financial income +€9,734
up €9,734 (+45424.6%), from €21 to €9,756
- Financial charges +€2,212
up €2,212 (+56.8%), from €3,897 to €6,110
- Gross operating margin +€1,969
up €1,969 (+10.6%), from -€18,604 to -€16,635
- Depreciation +€1,911
up €1,911 (+75.5%), from €2,531 to €4,442
- Other operating charges -€666
down €666 (-24.4%), from €2,728 to €2,062
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 | €162,594 | €113,063 | -€49,531 | -30.5% |
| Fixed assets | 21/28 | €11,432 | €10,683 | -€749 | -6.5% |
| Tangible fixed assets | 22/27 | €11,432 | €10,683 | -€749 | -6.5% |
| Plant, machinery and equipment | 23 | €5,783 | €5,213 | -€571 | -9.9% |
| Furniture and vehicles | 24 | €5,649 | €5,471 | -€178 | -3.1% |
| Current assets | 29/58 | €151,162 | €102,379 | -€48,782 | -32.3% |
| Amounts receivable within one year | 40/41 | €43,550 | €59,750 | +€16,200 | +37.2% |
| Trade receivables | 40 | €41,496 | €3,630 | -€37,866 | -91.3% |
| Other amounts receivable | 41 | €2,054 | €56,120 | +€54,066 | +2631.8% |
| Current investments | 50/53 | €74,170 | €0 | -€74,170 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,441 | €42,629 | +€9,188 | +27.5% |
| Total equity and liabilities | 10/49 | €162,594 | €113,063 | -€49,531 | -30.5% |
| Equity | 10/15 | €120,245 | €37,193 | -€83,053 | -69.1% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €90,245 | €27,087 | -€63,158 | -70.0% |
| Non-distributable reserves | 130/1 | €11,860 | €0 | -€11,860 | -100.0% |
| Reserves not available under the articles | 1311 | €11,860 | €0 | -€11,860 | -100.0% |
| Distributable reserves | 133 | €78,385 | €27,087 | -€51,298 | -65.4% |
| Profit (loss) carried forward | 14 | -€82,400 | -€102,294 | -€19,895 | -24.1% |
| Amounts payable | 17/49 | €42,349 | €75,870 | +€33,522 | +79.2% |
| Amounts payable within one year | 42/48 | €42,349 | €75,870 | +€33,522 | +79.2% |
| Trade debts | 44 | €38,929 | €5,996 | -€32,933 | -84.6% |
| Suppliers | 440/4 | €38,929 | €5,996 | -€32,933 | -84.6% |
| Taxes, remuneration and social security | 45 | €1,823 | €6,716 | +€4,893 | +268.4% |
| Taxes | 450/3 | €1,823 | €6,716 | +€4,893 | +268.4% |
| Other amounts payable | 47/48 | €1,597 | €63,158 | +€61,561 | +3855.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,531 | €4,442 | +€1,911 | +75.5% |
| Other operating charges | 640/8 | €2,728 | €2,062 | -€666 | -24.4% |
| Gross operating margin | 9900 | -€18,604 | -€16,635 | +€1,969 | +10.6% |
| Operating profit (loss) | 9901 | -€23,863 | -€23,139 | +€724 | +3.0% |
| Financial income | 75/76B | €21 | €9,756 | +€9,734 | +45424.6% |
| Recurring financial income | 75 | €21 | €9,756 | +€9,734 | +45424.6% |
| Financial charges | 65/66B | €3,897 | €6,110 | +€2,212 | +56.8% |
| Recurring financial charges | 65 | €3,897 | €6,110 | +€2,212 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | -€27,739 | -€19,493 | +€8,246 | +29.7% |
| Income taxes | 67/77 | €413 | €402 | -€11 | -2.7% |
| Profit (loss) for the period | 9904 | -€28,152 | -€19,895 | +€8,257 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,152 | -€19,895 | +€8,257 | +29.3% |
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 10 October 2026 via checked.be.