ROLLAND AUTO EQUIPEMENTS: 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.
ROLLAND AUTO EQUIPEMENTS
Largest movements
- Cash +€16,649
up €16,649 (+45.6%), from €36,479 to €53,127
mainly Depreciation (+€29,909) and Net result for the year (+€25,998)
- Receivables within one year -€7,604
down €7,604 (-66.4%), from €11,461 to €3,856
of which Trade receivables: -€7,621
- Other debts -€19,200
down €19,200 (-22.9%), from €83,761 to €64,561
- Profit (loss) carried forward +€15,998
up €15,998 (+71.7%), from -€22,300 to -€6,302
- Reserves +€10,000
up €10,000 (+29.4%), from €34,006 to €44,006
of which Distributable reserves: +€10,000
- Current portion of long-term debt +€4,891
up €4,891 (+27.4%), from €17,853 to €22,744
- Debts after one year -€3,623
down €3,623 (-6.4%), from €56,671 to €53,047
- Purchases and services -€20,185
down €20,185 (-6.6%), from €308,050 to €287,865
- Turnover -€9,835
down €9,835 (-2.7%), from €361,305 to €351,470
- Gross operating margin +€6,978
up €6,978 (+12.3%), from €56,886 to €63,864
- Depreciation +€5,680
up €5,680 (+23.4%), from €24,229 to €29,909
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 | €201,469 | €211,278 | +€9,810 | +4.9% |
| Fixed assets | 21/28 | €123,473 | €124,260 | +€787 | +0.6% |
| Tangible fixed assets | 22/27 | €123,400 | €124,187 | +€787 | +0.6% |
| Plant, machinery and equipment | 23 | €76,471 | €89,321 | +€12,850 | +16.8% |
| Furniture and vehicles | 24 | €13,106 | €9,817 | -€3,289 | -25.1% |
| Leasing and similar rights | 25 | €33,823 | €25,049 | -€8,774 | -25.9% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €77,995 | €87,018 | +€9,023 | +11.6% |
| Stocks and contracts in progress | 3 | €28,168 | €28,642 | +€474 | +1.7% |
| Stocks | 30/36 | €28,168 | €28,642 | +€474 | +1.7% |
| Amounts receivable within one year | 40/41 | €11,461 | €3,856 | -€7,604 | -66.4% |
| Trade receivables | 40 | €9,519 | €1,898 | -€7,621 | -80.1% |
| Other amounts receivable | 41 | €1,942 | €1,959 | +€17 | +0.9% |
| Cash at bank and in hand | 54/58 | €36,479 | €53,127 | +€16,649 | +45.6% |
| Deferred charges and accrued income | 490/1 | €1,888 | €1,392 | -€496 | -26.3% |
| Total equity and liabilities | 10/49 | €201,469 | €211,278 | +€9,810 | +4.9% |
| Equity | 10/15 | €30,298 | €56,296 | +€25,998 | +85.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €34,006 | €44,006 | +€10,000 | +29.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €32,147 | €42,147 | +€10,000 | +31.1% |
| Profit (loss) carried forward | 14 | -€22,300 | -€6,302 | +€15,998 | +71.7% |
| Amounts payable | 17/49 | €171,171 | €154,983 | -€16,188 | -9.5% |
| Amounts payable after more than one year | 17 | €56,671 | €53,047 | -€3,623 | -6.4% |
| Financial debts | 170/4 | €56,671 | €53,047 | -€3,623 | -6.4% |
| Amounts payable within one year | 42/48 | €113,500 | €100,935 | -€12,565 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €17,853 | €22,744 | +€4,891 | +27.4% |
| Trade debts | 44 | €11,765 | €11,165 | -€600 | -5.1% |
| Suppliers | 440/4 | €11,765 | €11,165 | -€600 | -5.1% |
| Taxes, remuneration and social security | 45 | €121 | €2,465 | +€2,344 | +1,940% |
| Taxes | 450/3 | €121 | €2,465 | +€2,344 | +1,940% |
| Other amounts payable | 47/48 | €83,761 | €64,561 | -€19,200 | -22.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Turnover | 70 | €361,305 | €351,470 | -€9,835 | -2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €308,050 | €287,865 | -€20,185 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,229 | €29,909 | +€5,680 | +23.4% |
| Other operating charges | 640/8 | €3,148 | €2,242 | -€907 | -28.8% |
| Gross operating margin | 9900 | €56,886 | €63,864 | +€6,978 | +12.3% |
| Operating profit (loss) | 9901 | €29,508 | €31,712 | +€2,205 | +7.5% |
| Financial income | 75/76B | €152 | - | -€152 | |
| Recurring financial income | 75 | €152 | - | -€152 | |
| Financial charges | 65/66B | €5,780 | €5,715 | -€66 | -1.1% |
| Recurring financial charges | 65 | €5,780 | €5,715 | -€66 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €23,880 | €25,998 | +€2,118 | +8.9% |
| Income taxes | 67/77 | €1,000 | - | -€1,000 | |
| Profit (loss) for the period | 9904 | €22,880 | €25,998 | +€3,118 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,880 | €25,998 | +€3,118 | +13.6% |
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 26 October 2026 via checked.be.