Roll & C°: 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 & C°
Largest movements
- Stocks and contracts +€155,920
up €155,920 (+289%), from €54,000 to €209,920
of which Stocks: +€145,920
- Receivables within one year +€30,441
up €30,441 (+6.6%), from €459,446 to €489,887
of which Other amounts receivable: +€16,180
- Cash +€21,727
up €21,727 (+66.7%), from €32,554 to €54,281
mainly Trade debts (+€167,654) and Net result for the year (+€75,856)
- Tangible fixed assets -€21,298
down €21,298 (-13.6%), from €156,330 to €135,032
of which Furniture and vehicles: -€27,512
- Trade debts +€167,654
up €167,654 (+82.4%), from €203,539 to €371,193
- Current portion of long-term debt +€62,792
up €62,792 (+199%), from €31,577 to €94,369
- Reserves -€27,113
down €27,113 (-7.8%), from €348,979 to €321,866
of which Distributable reserves: -€27,113
- Debts after one year -€19,551
down €19,551 (-32.2%), from €60,636 to €41,085
- Gross operating margin +€64,877
up €64,877 (+15.8%), from €411,230 to €476,107
- Financial income -€41,286
down €41,286 (-87.6%), from €47,123 to €5,837
of which Non-recurring financial income: -€44,100
- Financial charges -€26,611
down €26,611 (-66.9%), from €39,750 to €13,139
- Taxes +€12,014
up €12,014 (+40.1%), from €29,957 to €41,971
- Depreciation +€6,203
up €6,203 (+18.3%), from €33,975 to €40,178
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 | €704,009 | €892,975 | +€188,966 | +26.8% |
| Fixed assets | 21/28 | €156,330 | €135,032 | -€21,298 | -13.6% |
| Tangible fixed assets | 22/27 | €156,330 | €135,032 | -€21,298 | -13.6% |
| Plant, machinery and equipment | 23 | €109,140 | €96,017 | -€13,123 | -12.0% |
| Furniture and vehicles | 24 | €47,190 | €19,678 | -€27,512 | -58.3% |
| Leasing and similar rights | 25 | - | €19,337 | +€19,337 | |
| Current assets | 29/58 | €547,679 | €757,943 | +€210,264 | +38.4% |
| Stocks and contracts in progress | 3 | €54,000 | €209,920 | +€155,920 | +289% |
| Stocks | 30/36 | €14,000 | €159,920 | +€145,920 | +1,042% |
| Contracts in progress | 37 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €459,446 | €489,887 | +€30,441 | +6.6% |
| Trade receivables | 40 | €369,734 | €383,995 | +€14,261 | +3.9% |
| Other amounts receivable | 41 | €89,712 | €105,892 | +€16,180 | +18.0% |
| Cash at bank and in hand | 54/58 | €32,554 | €54,281 | +€21,727 | +66.7% |
| Deferred charges and accrued income | 490/1 | €1,679 | €3,855 | +€2,176 | +130% |
| Total equity and liabilities | 10/49 | €704,009 | €892,975 | +€188,966 | +26.8% |
| Equity | 10/15 | €367,571 | €340,458 | -€27,113 | -7.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €348,979 | €321,866 | -€27,113 | -7.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €347,120 | €320,007 | -€27,113 | -7.8% |
| Amounts payable | 17/49 | €336,438 | €552,517 | +€216,079 | +64.2% |
| Amounts payable after more than one year | 17 | €60,636 | €41,085 | -€19,551 | -32.2% |
| Financial debts | 170/4 | €60,636 | €41,085 | -€19,551 | -32.2% |
| Amounts payable within one year | 42/48 | €275,802 | €511,432 | +€235,630 | +85.4% |
| Current portion of amounts payable after more than one year | 42 | €31,577 | €94,369 | +€62,792 | +199% |
| Trade debts | 44 | €203,539 | €371,193 | +€167,654 | +82.4% |
| Suppliers | 440/4 | €203,539 | €371,193 | +€167,654 | +82.4% |
| Taxes, remuneration and social security | 45 | €40,686 | €45,763 | +€5,077 | +12.5% |
| Taxes | 450/3 | €31,407 | €18,288 | -€13,119 | -41.8% |
| Remuneration and social security | 454/9 | €9,279 | €27,475 | +€18,196 | +196% |
| Other amounts payable | 47/48 | - | €107 | +€107 | |
| Remuneration, social security and pensions | 62 | €307,024 | €304,287 | -€2,737 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,975 | €40,178 | +€6,203 | +18.3% |
| Other operating charges | 640/8 | €7,793 | €6,513 | -€1,280 | -16.4% |
| Non-recurring operating charges | 66A | €15,507 | - | -€15,507 | |
| Gross operating margin | 9900 | €411,230 | €476,107 | +€64,877 | +15.8% |
| Operating profit (loss) | 9901 | €46,931 | €125,129 | +€78,198 | +167% |
| Financial income | 75/76B | €47,123 | €5,837 | -€41,286 | -87.6% |
| Recurring financial income | 75 | €573 | €3,387 | +€2,814 | +491% |
| Non-recurring financial income | 76B | €46,550 | €2,450 | -€44,100 | -94.7% |
| Financial charges | 65/66B | €39,750 | €13,139 | -€26,611 | -66.9% |
| Recurring financial charges | 65 | €39,750 | €13,139 | -€26,611 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €54,304 | €117,827 | +€63,523 | +117% |
| Income taxes | 67/77 | €29,957 | €41,971 | +€12,014 | +40.1% |
| Profit (loss) for the period | 9904 | €24,347 | €75,856 | +€51,509 | +212% |
| Profit (loss) for the period to be appropriated | 9905 | €24,347 | €75,856 | +€51,509 | +212% |
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 14 October 2026 via checked.be.