ROLL-TRANS: 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-TRANS
Largest movements
- Receivables within one year -€24,348
down €24,348 (-49.1%), from €49,633 to €25,285
of which Other amounts receivable: -€17,195
- Reserves -€7,163
down €7,163 (-3.1%), from €234,034 to €226,871
of which Distributable reserves: -€7,163
- Current portion of long-term debt -€6,330
down €6,330 (-65.9%), from €9,598 to €3,268
- Trade debts -€5,872
down €5,872 (-47.8%), from €12,272 to €6,401
- Debts after one year -€3,268
down €3,268 (-100%), from €3,268 to €0
- Gross operating margin -€21,197
down €21,197 (-65.9%), from €32,166 to €10,969
- Taxes -€1,463
down €1,463 (-87.0%), from €1,681 to €218
- Depreciation +€1,119
up €1,119 (+9.0%), from €12,417 to €13,536
- Other operating charges +€888
up €888 (+31.2%), from €2,843 to €3,731
- Financial charges -€372
down €372 (-36.5%), from €1,019 to €647
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 | €282,241 | €258,667 | -€23,574 | -8.4% |
| Fixed assets | 21/28 | €132,166 | €133,548 | +€1,382 | +1.0% |
| Tangible fixed assets | 22/27 | €131,881 | €133,263 | +€1,382 | +1.0% |
| Land and buildings | 22 | €110,970 | €108,040 | -€2,931 | -2.6% |
| Plant, machinery and equipment | 23 | - | €1,042 | +€1,042 | |
| Furniture and vehicles | 24 | €20,910 | €24,182 | +€3,271 | +15.6% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €150,075 | €125,119 | -€24,956 | -16.6% |
| Amounts receivable within one year | 40/41 | €49,633 | €25,285 | -€24,348 | -49.1% |
| Trade receivables | 40 | €20,010 | €12,856 | -€7,153 | -35.7% |
| Other amounts receivable | 41 | €29,624 | €12,429 | -€17,195 | -58.0% |
| Current investments | 50/53 | €21,806 | €21,806 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,455 | €76,618 | -€836 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,182 | €1,410 | +€229 | +19.3% |
| Total equity and liabilities | 10/49 | €282,241 | €258,667 | -€23,574 | -8.4% |
| Equity | 10/15 | €252,626 | €245,463 | -€7,163 | -2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €234,034 | €226,871 | -€7,163 | -3.1% |
| Tax-exempt reserves | 132 | €30,809 | €30,809 | = | 0.0% |
| Distributable reserves | 133 | €203,225 | €196,062 | -€7,163 | -3.5% |
| Amounts payable | 17/49 | €29,615 | €13,205 | -€16,410 | -55.4% |
| Amounts payable after more than one year | 17 | €3,268 | €0 | -€3,268 | -100% |
| Financial debts | 170/4 | €3,268 | €0 | -€3,268 | -100% |
| Amounts payable within one year | 42/48 | €26,347 | €13,205 | -€13,142 | -49.9% |
| Current portion of amounts payable after more than one year | 42 | €9,598 | €3,268 | -€6,330 | -65.9% |
| Trade debts | 44 | €12,272 | €6,401 | -€5,872 | -47.8% |
| Suppliers | 440/4 | €12,272 | €6,401 | -€5,872 | -47.8% |
| Taxes, remuneration and social security | 45 | €4,476 | €3,535 | -€941 | -21.0% |
| Taxes | 450/3 | €4,476 | €3,535 | -€941 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,417 | €13,536 | +€1,119 | +9.0% |
| Other operating charges | 640/8 | €2,843 | €3,731 | +€888 | +31.2% |
| Gross operating margin | 9900 | €32,166 | €10,969 | -€21,197 | -65.9% |
| Operating profit (loss) | 9901 | €16,906 | -€6,298 | -€23,204 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €1,019 | €647 | -€372 | -36.5% |
| Recurring financial charges | 65 | €1,019 | €647 | -€372 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €15,887 | -€6,945 | -€22,832 | |
| Income taxes | 67/77 | €1,681 | €218 | -€1,463 | -87.0% |
| Profit (loss) for the period | 9904 | €14,206 | -€7,163 | -€21,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,206 | -€7,163 | -€21,369 |
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 17 October 2026 via checked.be.