ROLICHRIS: 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.
ROLICHRIS
Largest movements
- Cash -€73,956
down €73,956 (-38.2%), from €193,761 to €119,805
mainly Contributions, distributions and other (-€140,000) and Receivables within one year (-€52,542)
- Receivables within one year +€52,542
up €52,542 (+164%), from €32,118 to €84,660
of which Trade receivables: +€53,423
- Tangible fixed assets -€2,663
down €2,663 (-52.9%), from €5,037 to €2,374
of which Furniture and vehicles: -€1,974
- Reserves -€40,849
down €40,849 (-28.6%), from €142,978 to €102,128
- Trade debts +€34,028
up €34,028 (+769%), from €4,422 to €38,450
- Other debts -€14,037
down €14,037 (-74.9%), from €18,735 to €4,698
- Tax, wage and social debts -€3,159
down €3,159 (-6.9%), from €46,025 to €42,866
of which Remuneration and social security: -€4,460
- Gross operating margin -€68,412
down €68,412 (-34.3%), from €199,642 to €131,230
- Taxes -€19,837
down €19,837 (-40.9%), from €48,555 to €28,718
- Depreciation -€2,900
down €2,900 (-52.1%), from €5,563 to €2,663
- Other operating charges -€2,613
down €2,613 (-73.8%), from €3,540 to €927
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.
Derived cash bridge
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 | €232,189 | €208,225 | -€23,964 | -10.3% |
| Fixed assets | 21/28 | €5,037 | €2,374 | -€2,663 | -52.9% |
| Tangible fixed assets | 22/27 | €5,037 | €2,374 | -€2,663 | -52.9% |
| Plant, machinery and equipment | 23 | €2,556 | €1,868 | -€688 | -26.9% |
| Furniture and vehicles | 24 | €2,481 | €506 | -€1,974 | -79.6% |
| Current assets | 29/58 | €227,152 | €205,851 | -€21,301 | -9.4% |
| Amounts receivable within one year | 40/41 | €32,118 | €84,660 | +€52,542 | +164% |
| Trade receivables | 40 | €30,570 | €83,994 | +€53,423 | +175% |
| Other amounts receivable | 41 | €1,547 | €667 | -€881 | -56.9% |
| Cash at bank and in hand | 54/58 | €193,761 | €119,805 | -€73,956 | -38.2% |
| Deferred charges and accrued income | 490/1 | €1,273 | €1,385 | +€112 | +8.8% |
| Total equity and liabilities | 10/49 | €232,189 | €208,225 | -€23,964 | -10.3% |
| Equity | 10/15 | €162,978 | €122,128 | -€40,849 | -25.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €142,978 | €102,128 | -€40,849 | -28.6% |
| Distributable reserves | 133 | €142,978 | €102,128 | -€40,849 | -28.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,211 | €86,096 | +€16,885 | +24.4% |
| Amounts payable within one year | 42/48 | €69,183 | €86,014 | +€16,831 | +24.3% |
| Trade debts | 44 | €4,422 | €38,450 | +€34,028 | +769% |
| Suppliers | 440/4 | €4,422 | €38,450 | +€34,028 | +769% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €46,025 | €42,866 | -€3,159 | -6.9% |
| Taxes | 450/3 | €41,566 | €42,866 | +€1,300 | +3.1% |
| Remuneration and social security | 454/9 | €4,460 | €0 | -€4,460 | -100% |
| Other amounts payable | 47/48 | €18,735 | €4,698 | -€14,037 | -74.9% |
| Accrued charges and deferred income | 492/3 | €28 | €82 | +€54 | +190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,563 | €2,663 | -€2,900 | -52.1% |
| Other operating charges | 640/8 | €3,540 | €927 | -€2,613 | -73.8% |
| Gross operating margin | 9900 | €199,642 | €131,230 | -€68,412 | -34.3% |
| Operating profit (loss) | 9901 | €190,539 | €127,640 | -€62,899 | -33.0% |
| Financial income | 75/76B | €1,547 | €667 | -€881 | -56.9% |
| Recurring financial income | 75 | €1,547 | €667 | -€881 | -56.9% |
| Financial charges | 65/66B | €554 | €438 | -€116 | -20.9% |
| Recurring financial charges | 65 | €554 | €438 | -€116 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €191,532 | €127,868 | -€63,664 | -33.2% |
| Income taxes | 67/77 | €48,555 | €28,718 | -€19,837 | -40.9% |
| Profit (loss) for the period | 9904 | €142,978 | €99,151 | -€43,827 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €142,978 | €99,151 | -€43,827 | -30.7% |
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 15 October 2026 via checked.be.