ROLIC ESTATES: 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.
ROLIC ESTATES
Largest movements
- Tangible fixed assets +€217,488
up €217,488 (+27.4%), from €792,661 to €1.0m
- Receivables within one year +€64,526
up €64,526 (+377.0%), from €17,116 to €81,642
- Cash -€36,980
down €36,980 (-94.5%), from €39,135 to €2,155
mainly Investment in fixed assets (net) (-€224,092) and Contributions, distributions and other (-€200,000)
- Other debts +€183,395
up €183,395 (+2776.7%), from €6,605 to €190,000
- Reserves -€115,543
down €115,543 (-10.8%), from €1.1m to €958,284
of which Distributable reserves: -€115,543
- Debts after one year +€111,358
up €111,358 (+460.2%), from €24,200 to €135,558
of which Financial debts: +€111,358
- Tax, wage and social debts +€46,651
up €46,651 (+223.3%), from €20,891 to €67,541
- Financial income -€111,583
no longer reported in 2025 (was €111,583)
- Gross operating margin -€31,450
down €31,450 (-16.5%), from €191,107 to €159,657
- Taxes -€22,240
down €22,240 (-34.8%), from €63,891 to €41,651
- Depreciation +€6,604
new in 2025: €6,604
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 | €1,956,112 | €2,189,219 | +€233,107 | +11.9% |
| Fixed assets | 21/28 | €1,881,746 | €2,099,234 | +€217,488 | +11.6% |
| Tangible fixed assets | 22/27 | €792,661 | €1,010,149 | +€217,488 | +27.4% |
| Land and buildings | 22 | €792,661 | €1,010,149 | +€217,488 | +27.4% |
| Financial fixed assets | 28 | €1,089,085 | €1,089,085 | = | 0.0% |
| Current assets | 29/58 | €74,367 | €89,985 | +€15,619 | +21.0% |
| Amounts receivable within one year | 40/41 | €17,116 | €81,642 | +€64,526 | +377.0% |
| Other amounts receivable | 41 | €17,116 | €81,642 | +€64,526 | +377.0% |
| Cash at bank and in hand | 54/58 | €39,135 | €2,155 | -€36,980 | -94.5% |
| Deferred charges and accrued income | 490/1 | €18,116 | €6,189 | -€11,927 | -65.8% |
| Total equity and liabilities | 10/49 | €1,956,112 | €2,189,219 | +€233,107 | +11.9% |
| Equity | 10/15 | €1,903,405 | €1,787,862 | -€115,543 | -6.1% |
| Contributions | 10/11 | €140,500 | €140,500 | = | 0.0% |
| Capital | 10 | €140,500 | €140,500 | = | 0.0% |
| Issued capital | 100 | €140,500 | €140,500 | = | 0.0% |
| Revaluation surpluses | 12 | €689,078 | €689,078 | = | 0.0% |
| Reserves | 13 | €1,073,827 | €958,284 | -€115,543 | -10.8% |
| Non-distributable reserves | 130/1 | €14,050 | €14,050 | = | 0.0% |
| Legal reserve | 130 | €14,050 | €14,050 | = | 0.0% |
| Distributable reserves | 133 | €1,059,777 | €944,234 | -€115,543 | -10.9% |
| Amounts payable | 17/49 | €52,707 | €401,358 | +€348,650 | +661.5% |
| Amounts payable after more than one year | 17 | €24,200 | €135,558 | +€111,358 | +460.2% |
| Financial debts | 170/4 | - | €111,358 | +€111,358 | |
| Other amounts payable | 178/9 | €24,200 | €24,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,507 | €265,799 | +€237,292 | +832.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,141 | +€6,141 | |
| Trade debts | 44 | €1,012 | €2,117 | +€1,105 | +109.2% |
| Suppliers | 440/4 | €1,012 | €2,117 | +€1,105 | +109.2% |
| Taxes, remuneration and social security | 45 | €20,891 | €67,541 | +€46,651 | +223.3% |
| Taxes | 450/3 | €20,891 | €67,541 | +€46,651 | +223.3% |
| Other amounts payable | 47/48 | €6,605 | €190,000 | +€183,395 | +2776.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,604 | +€6,604 | |
| Other operating charges | 640/8 | €24,191 | €24,949 | +€758 | +3.1% |
| Gross operating margin | 9900 | €191,107 | €159,657 | -€31,450 | -16.5% |
| Operating profit (loss) | 9901 | €166,917 | €128,105 | -€38,812 | -23.3% |
| Financial income | 75/76B | €111,583 | - | -€111,583 | |
| Recurring financial income | 75 | €111,583 | - | -€111,583 | |
| Financial charges | 65/66B | €1,274 | €1,997 | +€723 | +56.7% |
| Recurring financial charges | 65 | €1,274 | €1,997 | +€723 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €277,225 | €126,107 | -€151,117 | -54.5% |
| Income taxes | 67/77 | €63,891 | €41,651 | -€22,240 | -34.8% |
| Profit (loss) for the period | 9904 | €213,334 | €84,457 | -€128,877 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €213,334 | €84,457 | -€128,877 | -60.4% |
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 3 October 2026 via checked.be.