Roliko: 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.
Roliko
Largest movements
- Tangible fixed assets -€48,853
down €48,853 (-13.3%), from €368,464 to €319,611
of which Land and buildings: -€49,429
- Cash +€37,748
up €37,748 (+297%), from €12,690 to €50,437
mainly Depreciation (+€53,946) and Net result for the year (+€41,052)
- Stocks and contracts -€34,443
down €34,443 (-31.9%), from €107,997 to €73,555
- Receivables within one year -€17,958
down €17,958 (-61.9%), from €28,997 to €11,039
of which Other amounts receivable: -€14,755
- Reserves -€26,593
down €26,593 (-15.8%), from €168,061 to €141,468
of which Distributable reserves: -€26,593
- Debts after one year -€17,810
down €17,810 (-7.1%), from €252,126 to €234,316
- Advances received -€11,999
down €11,999 (-72.0%), from €16,671 to €4,672
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Gross operating margin +€26,619
up €26,619 (+28.3%), from €94,207 to €120,827
- Taxes +€13,233
up €13,233 (+595%), from €2,225 to €15,458
- Depreciation -€2,279
down €2,279 (-4.1%), from €56,224 to €53,946
- Financial charges -€1,500
down €1,500 (-15.8%), from €9,484 to €7,984
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 | €531,612 | €468,268 | -€63,344 | -11.9% |
| Fixed assets | 21/28 | €368,464 | €319,611 | -€48,853 | -13.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €368,464 | €319,611 | -€48,853 | -13.3% |
| Land and buildings | 22 | €358,968 | €309,539 | -€49,429 | -13.8% |
| Plant, machinery and equipment | 23 | €9,079 | €5,745 | -€3,334 | -36.7% |
| Furniture and vehicles | 24 | €416 | €4,326 | +€3,910 | +939% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €163,148 | €148,657 | -€14,492 | -8.9% |
| Stocks and contracts in progress | 3 | €107,997 | €73,555 | -€34,443 | -31.9% |
| Stocks | 30/36 | €107,997 | €73,555 | -€34,443 | -31.9% |
| Amounts receivable within one year | 40/41 | €28,997 | €11,039 | -€17,958 | -61.9% |
| Trade receivables | 40 | €5,325 | €2,122 | -€3,204 | -60.2% |
| Other amounts receivable | 41 | €23,672 | €8,918 | -€14,755 | -62.3% |
| Cash at bank and in hand | 54/58 | €12,690 | €50,437 | +€37,748 | +297% |
| Deferred charges and accrued income | 490/1 | €13,464 | €13,626 | +€161 | +1.2% |
| Total equity and liabilities | 10/49 | €531,612 | €468,268 | -€63,344 | -11.9% |
| Equity | 10/15 | €183,561 | €156,968 | -€26,593 | -14.5% |
| Contributions | 10/11 | €15,500 | €15,500 | = | 0.0% |
| Reserves | 13 | €168,061 | €141,468 | -€26,593 | -15.8% |
| Tax-exempt reserves | 132 | €671 | €671 | = | 0.0% |
| Distributable reserves | 133 | €167,390 | €140,797 | -€26,593 | -15.9% |
| Amounts payable | 17/49 | €348,051 | €311,300 | -€36,751 | -10.6% |
| Amounts payable after more than one year | 17 | €252,126 | €234,316 | -€17,810 | -7.1% |
| Financial debts | 170/4 | €252,126 | €234,316 | -€17,810 | -7.1% |
| Amounts payable within one year | 42/48 | €95,715 | €76,200 | -€19,515 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €17,482 | €17,810 | +€328 | +1.9% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €7,649 | €10,005 | +€2,356 | +30.8% |
| Suppliers | 440/4 | €7,649 | €10,005 | +€2,356 | +30.8% |
| Advances received on contracts in progress | 46 | €16,671 | €4,672 | -€11,999 | -72.0% |
| Other amounts payable | 47/48 | €43,913 | €43,713 | -€199 | -0.5% |
| Accrued charges and deferred income | 492/3 | €210 | €783 | +€573 | +273% |
| Non-recurring operating income | 76A | - | €2,486 | +€2,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,224 | €53,946 | -€2,279 | -4.1% |
| Other operating charges | 640/8 | €5,825 | €7,016 | +€1,191 | +20.4% |
| Gross operating margin | 9900 | €94,207 | €120,827 | +€26,619 | +28.3% |
| Operating profit (loss) | 9901 | €32,158 | €59,865 | +€27,707 | +86.2% |
| Financial income | 75/76B | €4,021 | €4,629 | +€608 | +15.1% |
| Recurring financial income | 75 | €4,021 | €4,629 | +€608 | +15.1% |
| Financial charges | 65/66B | €9,484 | €7,984 | -€1,500 | -15.8% |
| Recurring financial charges | 65 | €9,484 | €7,984 | -€1,500 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €26,695 | €56,510 | +€29,815 | +112% |
| Income taxes | 67/77 | €2,225 | €15,458 | +€13,233 | +595% |
| Profit (loss) for the period | 9904 | €24,470 | €41,052 | +€16,582 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,470 | €41,052 | +€16,582 | +67.8% |
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 25 October 2026 via checked.be.