Rolipa: 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.
Rolipa
Largest movements
- Tangible fixed assets -€25,143
down €25,143 (-3.6%), from €706,878 to €681,735
- Receivables within one year +€12,370
up €12,370 (+187%), from €6,599 to €18,968
of which Trade receivables: +€13,531
- Other debts -€28,532
down €28,532 (-58.2%), from €49,035 to €20,504
- Debts after one year +€12,000
up €12,000 (+36.4%), from €33,000 to €45,000
- Trade debts +€10,719
up €10,719 (+320%), from €3,352 to €14,070
- Provisions -€10,112
down €10,112 (-8.9%), from €113,901 to €103,788
- Profit (loss) carried forward +€9,633
up €9,633, from -€9,633 to €0
- Gross operating margin -€30,161
down €30,161 (-36.1%), from €83,587 to €53,426
- Financial charges -€10,003
down €10,003 (-79.4%), from €12,604 to €2,601
- Taxes +€7,215
up €7,215 (+107%), from €6,718 to €13,933
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 | €746,176 | €737,744 | -€8,431 | -1.1% |
| Fixed assets | 21/28 | €706,878 | €681,735 | -€25,143 | -3.6% |
| Tangible fixed assets | 22/27 | €706,878 | €681,735 | -€25,143 | -3.6% |
| Land and buildings | 22 | €706,878 | €681,735 | -€25,143 | -3.6% |
| Current assets | 29/58 | €39,297 | €56,009 | +€16,712 | +42.5% |
| Amounts receivable within one year | 40/41 | €6,599 | €18,968 | +€12,370 | +187% |
| Trade receivables | 40 | €5,437 | €18,968 | +€13,531 | +249% |
| Other amounts receivable | 41 | €1,162 | €0 | -€1,162 | -100% |
| Cash at bank and in hand | 54/58 | €30,610 | €34,861 | +€4,250 | +13.9% |
| Deferred charges and accrued income | 490/1 | €2,089 | €2,181 | +€92 | +4.4% |
| Total equity and liabilities | 10/49 | €746,176 | €737,744 | -€8,431 | -1.1% |
| Equity | 10/15 | €525,674 | €534,847 | +€9,173 | +1.7% |
| Contributions | 10/11 | €176,004 | €176,004 | = | 0.0% |
| Capital | 10 | €176,004 | €176,004 | = | 0.0% |
| Issued capital | 100 | €176,004 | €176,004 | = | 0.0% |
| Reserves | 13 | €359,302 | €358,843 | -€459 | -0.1% |
| Non-distributable reserves | 130/1 | €17,600 | €17,600 | = | 0.0% |
| Legal reserve | 130 | €17,600 | €17,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €341,702 | €311,362 | -€30,340 | -8.9% |
| Distributable reserves | 133 | - | €29,880 | +€29,880 | |
| Profit (loss) carried forward | 14 | -€9,633 | €0 | +€9,633 | |
| Provisions and deferred taxes | 16 | €113,901 | €103,788 | -€10,112 | -8.9% |
| Deferred taxes | 168 | €113,901 | €103,788 | -€10,112 | -8.9% |
| Amounts payable | 17/49 | €106,601 | €99,109 | -€7,493 | -7.0% |
| Amounts payable after more than one year | 17 | €33,000 | €45,000 | +€12,000 | +36.4% |
| Financial debts | 170/4 | €33,000 | €45,000 | +€12,000 | +36.4% |
| Amounts payable within one year | 42/48 | €60,256 | €49,577 | -€10,679 | -17.7% |
| Trade debts | 44 | €3,352 | €14,070 | +€10,719 | +320% |
| Suppliers | 440/4 | €3,352 | €14,070 | +€10,719 | +320% |
| Taxes, remuneration and social security | 45 | €7,869 | €15,003 | +€7,134 | +90.7% |
| Taxes | 450/3 | €7,869 | €15,003 | +€7,134 | +90.7% |
| Other amounts payable | 47/48 | €49,035 | €20,504 | -€28,532 | -58.2% |
| Accrued charges and deferred income | 492/3 | €13,345 | €4,532 | -€8,813 | -66.0% |
| Non-recurring operating income | 76A | €19,320 | €0 | -€19,320 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,413 | €29,454 | +€41 | +0.1% |
| Other operating charges | 640/8 | €9,344 | €8,666 | -€678 | -7.3% |
| Gross operating margin | 9900 | €83,587 | €53,426 | -€30,161 | -36.1% |
| Operating profit (loss) | 9901 | €44,830 | €15,306 | -€29,524 | -65.9% |
| Financial income | 75/76B | €5 | €288 | +€283 | +5,662% |
| Recurring financial income | 75 | €5 | €288 | +€283 | +5,662% |
| Financial charges | 65/66B | €12,604 | €2,601 | -€10,003 | -79.4% |
| Recurring financial charges | 65 | €12,604 | €2,601 | -€10,003 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €32,232 | €12,994 | -€19,238 | -59.7% |
| Transfer from deferred taxes | 780 | €3,818 | €10,112 | +€6,295 | +165% |
| Income taxes | 67/77 | €6,718 | €13,933 | +€7,215 | +107% |
| Profit (loss) for the period | 9904 | €29,331 | €9,173 | -€20,158 | -68.7% |
| Transfer from tax-exempt reserves | 789 | €11,494 | €30,340 | +€18,845 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €40,826 | €39,513 | -€1,313 | -3.2% |
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 20 October 2026 via checked.be.