Roll & Bowl: 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.
Roll & Bowl
Largest movements
- Receivables within one year +€163,732
up €163,732 (+1,688%), from €9,701 to €173,432
of which Trade receivables: +€143,332
- Cash -€20,851
down €20,851 (-45.4%), from €45,964 to €25,113
mainly Receivables within one year (-€163,732) and Debts after one year (-€11,759)
- Trade debts +€92,525
up €92,525 (+493%), from €18,785 to €111,309
- Reserves +€35,597
up €35,597 (+278%), from €12,782 to €48,379
- Tax, wage and social debts +€33,898
up €33,898 (+118%), from €28,746 to €62,644
of which Taxes: +€22,850
- Debts after one year -€11,759
down €11,759 (-13.3%), from €88,361 to €76,602
- Other debts -€10,507
down €10,507 (-44.0%), from €23,872 to €13,365
- Staff costs -€24,317
down €24,317 (-11.1%), from €218,268 to €193,951
- Gross operating margin +€14,975
up €14,975 (+5.5%), from €270,184 to €285,160
- Taxes +€11,168
up €11,168 (+157%), from €7,101 to €18,269
- Financial charges +€7,278
up €7,278 (+68.0%), from €10,704 to €17,982
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 | €225,669 | €365,843 | +€140,174 | +62.1% |
| Fixed assets | 21/28 | €168,172 | €165,328 | -€2,844 | -1.7% |
| Tangible fixed assets | 22/27 | €168,172 | €165,328 | -€2,844 | -1.7% |
| Land and buildings | 22 | €155,209 | €158,992 | +€3,783 | +2.4% |
| Plant, machinery and equipment | 23 | €5,369 | €2,629 | -€2,741 | -51.0% |
| Furniture and vehicles | 24 | €6,592 | €3,447 | -€3,145 | -47.7% |
| Other tangible fixed assets | 26 | €1,001 | €260 | -€741 | -74.0% |
| Current assets | 29/58 | €57,497 | €200,516 | +€143,018 | +249% |
| Stocks and contracts in progress | 3 | €1,833 | €1,970 | +€137 | +7.5% |
| Stocks | 30/36 | €1,833 | €1,970 | +€137 | +7.5% |
| Amounts receivable within one year | 40/41 | €9,701 | €173,432 | +€163,732 | +1,688% |
| Trade receivables | 40 | - | €143,332 | +€143,332 | |
| Other amounts receivable | 41 | €9,701 | €30,100 | +€20,400 | +210% |
| Cash at bank and in hand | 54/58 | €45,964 | €25,113 | -€20,851 | -45.4% |
| Total equity and liabilities | 10/49 | €225,669 | €365,843 | +€140,174 | +62.1% |
| Equity | 10/15 | €54,567 | €90,164 | +€35,597 | +65.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €12,782 | €48,379 | +€35,597 | +278% |
| Distributable reserves | 133 | €12,782 | €48,379 | +€35,597 | +278% |
| Profit (loss) carried forward | 14 | €11,785 | €11,785 | = | 0.0% |
| Amounts payable | 17/49 | €171,103 | €275,680 | +€104,577 | +61.1% |
| Amounts payable after more than one year | 17 | €88,361 | €76,602 | -€11,759 | -13.3% |
| Financial debts | 170/4 | €88,361 | €76,602 | -€11,759 | -13.3% |
| Amounts payable within one year | 42/48 | €82,741 | €199,078 | +€116,336 | +141% |
| Current portion of amounts payable after more than one year | 42 | €11,339 | €11,759 | +€421 | +3.7% |
| Trade debts | 44 | €18,785 | €111,309 | +€92,525 | +493% |
| Suppliers | 440/4 | €18,785 | €111,309 | +€92,525 | +493% |
| Taxes, remuneration and social security | 45 | €28,746 | €62,644 | +€33,898 | +118% |
| Taxes | 450/3 | €12,077 | €34,928 | +€22,850 | +189% |
| Remuneration and social security | 454/9 | €16,669 | €27,717 | +€11,048 | +66.3% |
| Other amounts payable | 47/48 | €23,872 | €13,365 | -€10,507 | -44.0% |
| Remuneration, social security and pensions | 62 | €218,268 | €193,951 | -€24,317 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,668 | €14,175 | -€493 | -3.4% |
| Other operating charges | 640/8 | €6,935 | €5,837 | -€1,099 | -15.8% |
| Gross operating margin | 9900 | €270,184 | €285,160 | +€14,975 | +5.5% |
| Operating profit (loss) | 9901 | €30,314 | €71,197 | +€40,883 | +135% |
| Financial income | 75/76B | €273 | €650 | +€377 | +138% |
| Recurring financial income | 75 | €273 | €650 | +€377 | +138% |
| Financial charges | 65/66B | €10,704 | €17,982 | +€7,278 | +68.0% |
| Recurring financial charges | 65 | €10,704 | €17,982 | +€7,278 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €19,882 | €53,866 | +€33,983 | +171% |
| Income taxes | 67/77 | €7,101 | €18,269 | +€11,168 | +157% |
| Profit (loss) for the period | 9904 | €12,782 | €35,597 | +€22,815 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €12,782 | €35,597 | +€22,815 | +178% |
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.