ROLI PROJECTS: 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 PROJECTS
Largest movements
- Deferred charges and accrued income +€31,537
new in 2024: €31,537
- Cash -€14,525
down €14,525 (-76.9%), from €18,900 to €4,374
mainly Deferred charges and accrued income (-€31,537) and Net result for the year (-€19,503)
- Tangible fixed assets -€9,003
down €9,003 (-1.7%), from €519,853 to €510,850
- Other debts +€25,162
up €25,162 (+15.3%), from €164,400 to €189,562
- Profit (loss) carried forward -€19,503
down €19,503 (-5.6%), from €345,628 to €326,124
- Gross operating margin -€19,237
down €19,237, from €14,577 to -€4,660
- Other operating charges +€299
up €299 (+5.6%), from €5,376 to €5,675
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €538,752 | €546,761 | +€8,009 | +1.5% |
| Fixed assets | 21/28 | €519,853 | €510,850 | -€9,003 | -1.7% |
| Tangible fixed assets | 22/27 | €519,853 | €510,850 | -€9,003 | -1.7% |
| Land and buildings | 22 | €519,853 | €510,850 | -€9,003 | -1.7% |
| Current assets | 29/58 | €18,900 | €35,911 | +€17,011 | +90.0% |
| Cash at bank and in hand | 54/58 | €18,900 | €4,374 | -€14,525 | -76.9% |
| Deferred charges and accrued income | 490/1 | - | €31,537 | +€31,537 | |
| Total equity and liabilities | 10/49 | €538,752 | €546,761 | +€8,009 | +1.5% |
| Equity | 10/15 | €374,315 | €354,812 | -€19,503 | -5.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €10,138 | €10,138 | = | 0.0% |
| Distributable reserves | 133 | €10,138 | €10,138 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345,628 | €326,124 | -€19,503 | -5.6% |
| Amounts payable | 17/49 | €164,437 | €191,949 | +€27,512 | +16.7% |
| Amounts payable within one year | 42/48 | €164,437 | €191,949 | +€27,512 | +16.7% |
| Trade debts | 44 | €37 | €2,388 | +€2,351 | +6325.8% |
| Suppliers | 440/4 | €37 | €2,388 | +€2,351 | +6325.8% |
| Other amounts payable | 47/48 | €164,400 | €189,562 | +€25,162 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,003 | €9,003 | = | 0.0% |
| Other operating charges | 640/8 | €5,376 | €5,675 | +€299 | +5.6% |
| Gross operating margin | 9900 | €14,577 | -€4,660 | -€19,237 | |
| Operating profit (loss) | 9901 | €199 | -€19,338 | -€19,536 | |
| Financial charges | 65/66B | €150 | €165 | +€15 | +10.3% |
| Recurring financial charges | 65 | €150 | €165 | +€15 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €49 | -€19,503 | -€19,552 | |
| Profit (loss) for the period | 9904 | €49 | -€19,503 | -€19,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €49 | -€19,503 | -€19,552 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.