RÖLING IMPORT: 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.
RÖLING IMPORT
Largest movements
- Current investments +€100,000
up €100,000 (+28.6%), from €350,000 to €450,000
- Tangible fixed assets -€29,102
down €29,102 (-14.0%), from €207,965 to €178,863
of which Furniture and vehicles: -€27,611
- Receivables within one year -€11,653
down €11,653 (-8.0%), from €146,253 to €134,601
of which Trade receivables: -€11,060
- Profit (loss) carried forward +€94,531
up €94,531 (+25.5%), from €371,042 to €465,573
- Trade debts -€31,218
down €31,218 (-21.3%), from €146,843 to €115,625
- Gross operating margin -€60,014
down €60,014 (-8.9%), from €673,519 to €613,505
- Other operating charges -€25,195
down €25,195 (-91.8%), from €27,443 to €2,248
- Depreciation +€23,544
up €23,544 (+183.4%), from €12,835 to €36,380
- Staff costs -€16,864
down €16,864 (-7.9%), from €213,372 to €196,508
- Taxes -€13,858
down €13,858 (-32.3%), from €42,915 to €29,057
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 | €859,666 | €921,185 | +€61,520 | +7.2% |
| Fixed assets | 21/28 | €207,965 | €180,434 | -€27,531 | -13.2% |
| Intangible fixed assets | 21 | - | €1,571 | +€1,571 | |
| Tangible fixed assets | 22/27 | €207,965 | €178,863 | -€29,102 | -14.0% |
| Furniture and vehicles | 24 | €206,131 | €178,521 | -€27,611 | -13.4% |
| Other tangible fixed assets | 26 | €1,833 | €342 | -€1,491 | -81.3% |
| Current assets | 29/58 | €651,701 | €740,751 | +€89,050 | +13.7% |
| Stocks and contracts in progress | 3 | €16,300 | €13,042 | -€3,258 | -20.0% |
| Stocks | 30/36 | €16,300 | €13,042 | -€3,258 | -20.0% |
| Amounts receivable within one year | 40/41 | €146,253 | €134,601 | -€11,653 | -8.0% |
| Trade receivables | 40 | €114,258 | €103,198 | -€11,060 | -9.7% |
| Other amounts receivable | 41 | €31,996 | €31,403 | -€593 | -1.9% |
| Current investments | 50/53 | €350,000 | €450,000 | +€100,000 | +28.6% |
| Cash at bank and in hand | 54/58 | €119,230 | €125,101 | +€5,872 | +4.9% |
| Deferred charges and accrued income | 490/1 | €19,918 | €18,007 | -€1,911 | -9.6% |
| Total equity and liabilities | 10/49 | €859,666 | €921,185 | +€61,520 | +7.2% |
| Equity | 10/15 | €439,212 | €533,744 | +€94,531 | +21.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €371,042 | €465,573 | +€94,531 | +25.5% |
| Amounts payable | 17/49 | €420,453 | €387,442 | -€33,012 | -7.9% |
| Amounts payable within one year | 42/48 | €420,453 | €387,442 | -€33,012 | -7.9% |
| Trade debts | 44 | €146,843 | €115,625 | -€31,218 | -21.3% |
| Suppliers | 440/4 | €146,843 | €115,625 | -€31,218 | -21.3% |
| Taxes, remuneration and social security | 45 | €23,610 | €21,785 | -€1,825 | -7.7% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €23,610 | €21,785 | -€1,825 | -7.7% |
| Other amounts payable | 47/48 | €250,000 | €250,031 | +€31 | 0.0% |
| Remuneration, social security and pensions | 62 | €213,372 | €196,508 | -€16,864 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,835 | €36,380 | +€23,544 | +183.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €572 | +€572 | |
| Other operating charges | 640/8 | €27,443 | €2,248 | -€25,195 | -91.8% |
| Gross operating margin | 9900 | €673,519 | €613,505 | -€60,014 | -8.9% |
| Operating profit (loss) | 9901 | €419,868 | €377,798 | -€42,070 | -10.0% |
| Financial income | 75/76B | €11,706 | €7,084 | -€4,622 | -39.5% |
| Recurring financial income | 75 | €11,706 | €7,084 | -€4,622 | -39.5% |
| Financial charges | 65/66B | €13,451 | €11,294 | -€2,158 | -16.0% |
| Recurring financial charges | 65 | €13,451 | €11,294 | -€2,158 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €418,123 | €373,588 | -€44,535 | -10.7% |
| Income taxes | 67/77 | €42,915 | €29,057 | -€13,858 | -32.3% |
| Profit (loss) for the period | 9904 | €375,208 | €344,531 | -€30,677 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €375,208 | €344,531 | -€30,677 | -8.2% |
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 12 October 2026 via checked.be.