Rolis: 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.
Rolis
Largest movements
- Tangible fixed assets -€24,283
down €24,283 (-51.2%), from €47,443 to €23,160
of which Furniture and vehicles: -€29,969
- Receivables within one year +€7,430
up €7,430 (+143%), from €5,189 to €12,619
- Cash -€6,353
down €6,353 (-63.7%), from €9,980 to €3,627
mainly Net result for the year (-€15,480) and Receivables within one year (-€7,430)
- Reserves -€15,480
down €15,480 (-92.9%), from €16,657 to €1,177
- Debts after one year -€7,033
down €7,033 (-30.7%), from €22,914 to €15,881
- Other debts +€4,816
new in 2025: €4,816
- Accrued charges and deferred income -€2,868
no longer reported in 2025 (was €2,868)
- Tax, wage and social debts -€1,870
down €1,870 (-16.1%), from €11,650 to €9,780
of which Remuneration and social security: -€1,613
- Gross operating margin -€14,099
down €14,099 (-55.1%), from €25,571 to €11,472
- Financial charges +€11,477
up €11,477 (+765%), from €1,501 to €12,978
of which Non-recurring financial charges: +€11,414
- Taxes -€3,672
no longer reported in 2025 (was €3,672)
- Depreciation -€1,971
down €1,971 (-12.8%), from €15,404 to €13,433
- Financial income -€511
down €511 (-99.4%), from €514 to €3
of which Non-recurring financial income: -€410
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 | €62,612 | €39,428 | -€23,184 | -37.0% |
| Fixed assets | 21/28 | €47,443 | €23,160 | -€24,283 | -51.2% |
| Tangible fixed assets | 22/27 | €47,443 | €23,160 | -€24,283 | -51.2% |
| Land and buildings | 22 | €2,149 | €7,835 | +€5,686 | +265% |
| Furniture and vehicles | 24 | €45,294 | €15,325 | -€29,969 | -66.2% |
| Current assets | 29/58 | €15,169 | €16,268 | +€1,099 | +7.2% |
| Amounts receivable within one year | 40/41 | €5,189 | €12,619 | +€7,430 | +143% |
| Trade receivables | 40 | €5,189 | €12,619 | +€7,430 | +143% |
| Cash at bank and in hand | 54/58 | €9,980 | €3,627 | -€6,353 | -63.7% |
| Deferred charges and accrued income | 490/1 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €62,612 | €39,428 | -€23,184 | -37.0% |
| Equity | 10/15 | €17,657 | €2,177 | -€15,480 | -87.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,657 | €1,177 | -€15,480 | -92.9% |
| Distributable reserves | 133 | €16,657 | €1,177 | -€15,480 | -92.9% |
| Amounts payable | 17/49 | €44,955 | €37,251 | -€7,704 | -17.1% |
| Amounts payable after more than one year | 17 | €22,914 | €15,881 | -€7,033 | -30.7% |
| Financial debts | 170/4 | €22,914 | €15,881 | -€7,033 | -30.7% |
| Amounts payable within one year | 42/48 | €19,173 | €21,370 | +€2,197 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €5,661 | €6,523 | +€862 | +15.2% |
| Trade debts | 44 | €1,862 | €251 | -€1,611 | -86.5% |
| Suppliers | 440/4 | €1,862 | €251 | -€1,611 | -86.5% |
| Taxes, remuneration and social security | 45 | €11,650 | €9,780 | -€1,870 | -16.1% |
| Taxes | 450/3 | €9,150 | €8,893 | -€257 | -2.8% |
| Remuneration and social security | 454/9 | €2,500 | €887 | -€1,613 | -64.5% |
| Other amounts payable | 47/48 | - | €4,816 | +€4,816 | |
| Accrued charges and deferred income | 492/3 | €2,868 | - | -€2,868 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,404 | €13,433 | -€1,971 | -12.8% |
| Other operating charges | 640/8 | €499 | €544 | +€45 | +9.0% |
| Gross operating margin | 9900 | €25,571 | €11,472 | -€14,099 | -55.1% |
| Operating profit (loss) | 9901 | €9,668 | -€2,505 | -€12,173 | |
| Financial income | 75/76B | €514 | €3 | -€511 | -99.4% |
| Recurring financial income | 75 | €101 | €3 | -€98 | -97.0% |
| Non-recurring financial income | 76B | €413 | €3 | -€410 | -99.3% |
| Financial charges | 65/66B | €1,501 | €12,978 | +€11,477 | +765% |
| Recurring financial charges | 65 | €1,501 | €1,564 | +€63 | +4.2% |
| Non-recurring financial charges | 66B | - | €11,414 | +€11,414 | |
| Profit (loss) for the period before taxes | 9903 | €8,681 | -€15,480 | -€24,161 | |
| Income taxes | 67/77 | €3,672 | - | -€3,672 | |
| Profit (loss) for the period | 9904 | €5,009 | -€15,480 | -€20,489 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,009 | -€15,480 | -€20,489 |
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.