ROLLAND J & Co: what changed
ROLLAND J & Co
Largest movements
- Tangible fixed assets -€2,242
down €2,242 (-10.5%), from €21,354 to €19,112
of which Furniture and vehicles: -€1,783
- Profit (loss) carried forward -€5,368
down €5,368 (-46.9%), from -€11,443 to -€16,811
- Other debts +€2,284
up €2,284 (+7.1%), from €32,364 to €34,648
- Trade debts +€878
up €878 (+159%), from €551 to €1,429
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin +€5,686
up €5,686 (+70.0%), from -€8,127 to -€2,441
- Other operating charges -€682
down €682 (-51.7%), from €1,320 to €638
- Depreciation +€246
up €246 (+12.3%), from €1,996 to €2,242
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,759 | €21,166 | -€2,593 | -10.9% |
| Fixed assets | 21/28 | €21,354 | €19,112 | -€2,242 | -10.5% |
| Tangible fixed assets | 22/27 | €21,354 | €19,112 | -€2,242 | -10.5% |
| Land and buildings | 22 | €17,378 | €16,919 | -€459 | -2.6% |
| Furniture and vehicles | 24 | €3,976 | €2,193 | -€1,783 | -44.8% |
| Current assets | 29/58 | €2,405 | €2,054 | -€351 | -14.6% |
| Amounts receivable within one year | 40/41 | €2,272 | €2,054 | -€218 | -9.6% |
| Trade receivables | 40 | €1,527 | €2,054 | +€527 | +34.5% |
| Other amounts receivable | 41 | €745 | - | -€745 | |
| Cash at bank and in hand | 54/58 | €4 | - | -€4 | |
| Deferred charges and accrued income | 490/1 | €129 | - | -€129 | |
| Total equity and liabilities | 10/49 | €23,759 | €21,166 | -€2,593 | -10.9% |
| Equity | 10/15 | -€9,543 | -€14,911 | -€5,368 | -56.3% |
| Contributions | 10/11 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,443 | -€16,811 | -€5,368 | -46.9% |
| Amounts payable | 17/49 | €33,302 | €36,077 | +€2,775 | +8.3% |
| Amounts payable within one year | 42/48 | €32,915 | €36,077 | +€3,162 | +9.6% |
| Trade debts | 44 | €551 | €1,429 | +€878 | +159% |
| Suppliers | 440/4 | €551 | €1,429 | +€878 | +159% |
| Other amounts payable | 47/48 | €32,364 | €34,648 | +€2,284 | +7.1% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €2,242 | +€246 | +12.3% |
| Other operating charges | 640/8 | €1,320 | €638 | -€682 | -51.7% |
| Gross operating margin | 9900 | -€8,127 | -€2,441 | +€5,686 | +70.0% |
| Operating profit (loss) | 9901 | -€11,443 | -€5,321 | +€6,122 | +53.5% |
| Financial charges | 65/66B | - | €47 | +€47 | |
| Recurring financial charges | 65 | - | €47 | +€47 | |
| Profit (loss) for the period before taxes | 9903 | -€11,443 | -€5,368 | +€6,075 | +53.1% |
| Profit (loss) for the period | 9904 | -€11,443 | -€5,368 | +€6,075 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,443 | -€5,368 | +€6,075 | +53.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.