Roll & Co: what changed
Two fiscal 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.
What changed
Roll & Co
NACE 30.920, Manufacture of other transport equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€44,317
2024 · -€295,006+€250,689
Equity
-€867,554
2024 · -€823,237-€44,317
Cash
€370,982
2024 · €98,938+€272,044
Balance sheet total
€1.8m
2024 · €1.1m+€697,529
Largest movements
Assets
- Receivables within one year +€490,063
up €490,063 (+554.0%), from €88,458 to €578,521
of which Trade receivables: +€489,886
- Cash +€272,044
up €272,044 (+275.0%), from €98,938 to €370,982
mainly Trade debts (+€515,613) and Debts after one year (+€194,350)
- Stocks and contracts -€93,956
down €93,956 (-11.2%), from €840,443 to €746,486
- Financial fixed assets +€32,631
new in 2025: €32,631
Equity and liabilities
- Trade debts +€515,613
up €515,613 (+774.5%), from €66,578 to €582,190
- Debts after one year +€194,350
up €194,350 (+11.7%), from €1.7m to €1.8m
- Profit (loss) carried forward -€44,317
down €44,317 (-5.1%), from -€873,237 to -€917,554
- Accrued charges and deferred income +€41,974
up €41,974 (+45.5%), from €92,251 to €134,224
Income statement
- Turnover +€1.6m
new in 2025: €1.6m
- Purchases and services +€1.5m
new in 2025: €1.5m
- Gross operating margin +€250,105
up €250,105, from -€114,712 to €135,393
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.
Result 2024
-€295,006
Gross operating margin
+€250,105
Staff costs
+€7,145
Depreciation
-€483
Other operating charges
+€180
Financial income
+€1,319
Financial charges
-€7,575
Result 2025
-€44,317
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.
From operations
+€118,108
Investment
-€39,724
Financing
+€193,660
Cash 2024
€98,938
From operations (derived)
+€118,108
Net result for the year
-€44,317
Depreciation
+€16,397
Stocks and contracts
+€93,956
Receivables within one year
-€490,063
Deferred charges and accrued income
-€6,050
Trade debts
+€515,613
Tax, wage and social debts
-€9,848
Smaller working-capital items
+€448
Accrued charges and deferred income
+€41,974
Investment (derived)
-€39,724
Investment in fixed assets (net)
-€39,724
Financing
+€193,660
Debts after one year
+€194,350
Current portion of long-term debt
-€690
Cash 2025
€370,982
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,140,135 | €1,837,664 | +€697,529 | +61.2% |
| Fixed assets | 21/28 | €101,102 | €124,430 | +€23,328 | +23.1% |
| Intangible fixed assets | 21 | €99,780 | €84,835 | -€14,944 | -15.0% |
| Tangible fixed assets | 22/27 | €1,322 | €6,963 | +€5,641 | +426.7% |
| Plant, machinery and equipment | 23 | - | €5,439 | +€5,439 | |
| Furniture and vehicles | 24 | €1,322 | €1,524 | +€202 | +15.3% |
| Financial fixed assets | 28 | - | €32,631 | +€32,631 | |
| Current assets | 29/58 | €1,039,033 | €1,713,234 | +€674,201 | +64.9% |
| Stocks and contracts in progress | 3 | €840,443 | €746,486 | -€93,956 | -11.2% |
| Stocks | 30/36 | €840,443 | €746,486 | -€93,956 | -11.2% |
| Amounts receivable within one year | 40/41 | €88,458 | €578,521 | +€490,063 | +554.0% |
| Trade receivables | 40 | €86,514 | €576,400 | +€489,886 | +566.3% |
| Other amounts receivable | 41 | €1,944 | €2,120 | +€177 | +9.1% |
| Cash at bank and in hand | 54/58 | €98,938 | €370,982 | +€272,044 | +275.0% |
| Deferred charges and accrued income | 490/1 | €11,195 | €17,245 | +€6,050 | +54.0% |
| Total equity and liabilities | 10/49 | €1,140,135 | €1,837,664 | +€697,529 | +61.2% |
| Equity | 10/15 | -€823,237 | -€867,554 | -€44,317 | -5.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€873,237 | -€917,554 | -€44,317 | -5.1% |
| Amounts payable | 17/49 | €1,963,372 | €2,705,218 | +€741,846 | +37.8% |
| Amounts payable after more than one year | 17 | €1,655,108 | €1,849,458 | +€194,350 | +11.7% |
| Financial debts | 170/4 | €1,655,108 | €1,849,458 | +€194,350 | +11.7% |
| Amounts payable within one year | 42/48 | €216,013 | €721,536 | +€505,522 | +234.0% |
| Current portion of amounts payable after more than one year | 42 | €109,465 | €108,775 | -€690 | -0.6% |
| Trade debts | 44 | €66,578 | €582,190 | +€515,613 | +774.5% |
| Suppliers | 440/4 | €66,578 | €582,190 | +€515,613 | +774.5% |
| Advances received on contracts in progress | 46 | €580 | €0 | -€580 | -100.0% |
| Taxes, remuneration and social security | 45 | €35,141 | €25,293 | -€9,848 | -28.0% |
| Taxes | 450/3 | €21,140 | €7,141 | -€14,000 | -66.2% |
| Remuneration and social security | 454/9 | €14,001 | €18,152 | +€4,151 | +29.6% |
| Other amounts payable | 47/48 | €4,250 | €5,277 | +€1,028 | +24.2% |
| Accrued charges and deferred income | 492/3 | €92,251 | €134,224 | +€41,974 | +45.5% |
| Turnover | 70 | - | €1,606,926 | +€1.6m | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,501,307 | +€1.5m | |
| Remuneration, social security and pensions | 62 | €112,357 | €105,212 | -€7,145 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,913 | €16,397 | +€483 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €588 | €408 | -€180 | -30.5% |
| Gross operating margin | 9900 | -€114,712 | €135,393 | +€250,105 | |
| Operating profit (loss) | 9901 | -€243,570 | €13,376 | +€256,946 | |
| Financial income | 75/76B | €1,168 | €2,486 | +€1,319 | +112.9% |
| Recurring financial income | 75 | €1,168 | €2,486 | +€1,319 | +112.9% |
| Financial charges | 65/66B | €52,604 | €60,179 | +€7,575 | +14.4% |
| Recurring financial charges | 65 | €52,604 | €60,179 | +€7,575 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€295,006 | -€44,317 | +€250,689 | +85.0% |
| Profit (loss) for the period | 9904 | -€295,006 | -€44,317 | +€250,689 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€295,006 | -€44,317 | +€250,689 | +85.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.