ROLLAND - DELBART et Cie: what changed
What changed
ROLLAND - DELBART et Cie
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
filed annual accounts (NBB)
Net result for the year
€99,540
2024 · €62,638+€36,903
Equity
€1.4m
2024 · €1.3m+€99,540
Cash
€162,702
2024 · €251,429-€88,727
Balance sheet total
€2.6m
2024 · €2.9m-€280,185
Largest movements
Assets
- Tangible fixed assets -€237,824
down €237,824 (-17.5%), from €1.4m to €1.1m
of which Land and buildings: -€177,267
- Cash -€88,727
down €88,727 (-35.3%), from €251,429 to €162,702
mainly Debts after one year (-€128,979) and Other debts (-€117,750)
- Stocks and contracts +€51,741
up €51,741 (+4.2%), from €1.2m to €1.3m
Equity and liabilities
- Debts after one year -€128,979
down €128,979 (-16.6%), from €775,808 to €646,829
- Other debts -€117,750
down €117,750 (-93.3%), from €126,156 to €8,406
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Profit (loss) carried forward +€99,540
up €99,540 (+8.2%), from €1.2m to €1.3m
Income statement
- Gross operating margin -€87,258
down €87,258 (-11.1%), from €786,042 to €698,784
- Write-downs -€71,931
new in 2025: -€71,931
- Depreciation -€56,796
down €56,796 (-19.3%), from €294,620 to €237,824
- Other operating charges +€17,727
up €17,727 (+49.0%), from €36,165 to €53,892
- Staff costs -€16,488
down €16,488 (-4.7%), from €349,998 to €333,510
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€62,638
Gross operating margin
-€87,258
Staff costs
+€16,488
Depreciation
+€56,796
Write-downs
+€71,931
Other operating charges
-€17,727
Financial income
-€1,594
Financial charges
+€7,882
Taxes
-€9,614
Result 2025
€99,540
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€156,507
Investment
€0
Financing
-€245,234
Cash 2024
€251,429
From operations (derived)
+€156,507
Net result for the year
+€99,540
Depreciation
+€237,824
Stocks and contracts
-€51,741
Receivables within one year
+€15,995
Deferred charges and accrued income
-€10,620
Trade debts
+€23,160
Tax, wage and social debts
-€18,836
Other debts
-€117,750
Accrued charges and deferred income
-€21,066
Financing
-€245,234
Debts after one year
-€128,979
Current portion of long-term debt
-€16,255
Short-term financial debts
-€100,000
Cash 2025
€162,702
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,893,868 | €2,613,682 | -€280,185 | -9.7% |
| Fixed assets | 21/28 | €1,377,569 | €1,139,745 | -€237,824 | -17.3% |
| Tangible fixed assets | 22/27 | €1,355,535 | €1,117,711 | -€237,824 | -17.5% |
| Land and buildings | 22 | €1,235,550 | €1,058,283 | -€177,267 | -14.3% |
| Plant, machinery and equipment | 23 | €32,693 | €9,128 | -€23,565 | -72.1% |
| Furniture and vehicles | 24 | €83,102 | €46,769 | -€36,333 | -43.7% |
| Other tangible fixed assets | 26 | €4,190 | €3,531 | -€659 | -15.7% |
| Financial fixed assets | 28 | €22,034 | €22,034 | = | 0.0% |
| Current assets | 29/58 | €1,516,298 | €1,473,937 | -€42,361 | -2.8% |
| Stocks and contracts in progress | 3 | €1,233,835 | €1,285,576 | +€51,741 | +4.2% |
| Stocks | 30/36 | €1,233,835 | €1,285,576 | +€51,741 | +4.2% |
| Amounts receivable within one year | 40/41 | €21,363 | €5,369 | -€15,995 | -74.9% |
| Trade receivables | 40 | €16,863 | €805 | -€16,058 | -95.2% |
| Other amounts receivable | 41 | €4,501 | €4,564 | +€63 | +1.4% |
| Cash at bank and in hand | 54/58 | €251,429 | €162,702 | -€88,727 | -35.3% |
| Deferred charges and accrued income | 490/1 | €9,671 | €20,291 | +€10,620 | +110% |
| Total equity and liabilities | 10/49 | €2,893,868 | €2,613,682 | -€280,185 | -9.7% |
| Equity | 10/15 | €1,329,264 | €1,428,804 | +€99,540 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €56,470 | €56,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,853 | €35,853 | = | 0.0% |
| Distributable reserves | 133 | €14,417 | €14,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,210,794 | €1,310,335 | +€99,540 | +8.2% |
| Amounts payable | 17/49 | €1,564,604 | €1,184,878 | -€379,726 | -24.3% |
| Amounts payable after more than one year | 17 | €775,808 | €646,829 | -€128,979 | -16.6% |
| Financial debts | 170/4 | €775,808 | €646,829 | -€128,979 | -16.6% |
| Amounts payable within one year | 42/48 | €766,891 | €537,211 | -€229,680 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €278,804 | €262,549 | -€16,255 | -5.8% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €164,389 | €187,549 | +€23,160 | +14.1% |
| Suppliers | 440/4 | €164,389 | €187,549 | +€23,160 | +14.1% |
| Taxes, remuneration and social security | 45 | €97,542 | €78,707 | -€18,836 | -19.3% |
| Taxes | 450/3 | €36,988 | €19,956 | -€17,032 | -46.0% |
| Remuneration and social security | 454/9 | €60,554 | €58,751 | -€1,804 | -3.0% |
| Other amounts payable | 47/48 | €126,156 | €8,406 | -€117,750 | -93.3% |
| Accrued charges and deferred income | 492/3 | €21,905 | €838 | -€21,066 | -96.2% |
| Remuneration, social security and pensions | 62 | €349,998 | €333,510 | -€16,488 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294,620 | €237,824 | -€56,796 | -19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€71,931 | -€71,931 | |
| Other operating charges | 640/8 | €36,165 | €53,892 | +€17,727 | +49.0% |
| Gross operating margin | 9900 | €786,042 | €698,784 | -€87,258 | -11.1% |
| Operating profit (loss) | 9901 | €105,258 | €145,488 | +€40,230 | +38.2% |
| Financial income | 75/76B | €9,083 | €7,489 | -€1,594 | -17.6% |
| Recurring financial income | 75 | €9,083 | €7,489 | -€1,594 | -17.6% |
| Financial charges | 65/66B | €33,842 | €25,961 | -€7,882 | -23.3% |
| Recurring financial charges | 65 | €33,842 | €25,961 | -€7,882 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €80,500 | €127,017 | +€46,517 | +57.8% |
| Income taxes | 67/77 | €17,862 | €27,476 | +€9,614 | +53.8% |
| Profit (loss) for the period | 9904 | €62,638 | €99,540 | +€36,903 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,638 | €99,540 | +€36,903 | +58.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.