ROLLAND - WARNON: 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.
ROLLAND - WARNON
Largest movements
- Financial fixed assets +€31,419
up €31,419 (+20.7%), from €151,870 to €183,289
- Tangible fixed assets -€19,586
down €19,586 (-11.0%), from €178,179 to €158,593
of which Land and buildings: -€11,518
- Receivables within one year +€13,760
up €13,760 (+38.0%), from €36,181 to €49,941
of which Other amounts receivable: +€9,394
- Profit (loss) carried forward +€78,900
up €78,900 (+89.4%), from €88,284 to €167,184
- Tax, wage and social debts -€40,842
down €40,842 (-45.5%), from €89,695 to €48,853
of which Remuneration and social security: -€21,698
- Debts after one year -€28,386
down €28,386 (-41.8%), from €67,978 to €39,592
- Trade debts +€18,048
up €18,048 (+29.5%), from €61,175 to €79,223
- Taxes -€34,101
down €34,101, from €17,873 to -€16,228
- Gross operating margin -€18,708
down €18,708 (-9.8%), from €190,409 to €171,701
- Staff costs +€5,237
up €5,237 (+7.0%), from €74,847 to €80,084
- Depreciation -€4,248
down €4,248 (-17.8%), from €23,834 to €19,586
- Financial charges -€1,936
down €1,936 (-16.0%), from €12,071 to €10,135
of which Financial charges: -€1,986
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €400,808 | €425,597 | +€24,789 | +6.2% |
| Fixed assets | 21/28 | €330,049 | €341,882 | +€11,833 | +3.6% |
| Tangible fixed assets | 22/27 | €178,179 | €158,593 | -€19,586 | -11.0% |
| Land and buildings | 22 | €159,969 | €148,451 | -€11,518 | -7.2% |
| Plant, machinery and equipment | 23 | €17,902 | €10,142 | -€7,760 | -43.3% |
| Furniture and vehicles | 24 | €308 | - | -€308 | |
| Financial fixed assets | 28 | €151,870 | €183,289 | +€31,419 | +20.7% |
| Current assets | 29/58 | €70,759 | €83,715 | +€12,956 | +18.3% |
| Stocks and contracts in progress | 3 | €10,878 | €11,342 | +€464 | +4.3% |
| Stocks | 30/36 | €10,878 | €11,342 | +€464 | +4.3% |
| Amounts receivable within one year | 40/41 | €36,181 | €49,941 | +€13,760 | +38.0% |
| Trade receivables | 40 | €15,292 | €19,658 | +€4,366 | +28.6% |
| Other amounts receivable | 41 | €20,889 | €30,283 | +€9,394 | +45.0% |
| Cash at bank and in hand | 54/58 | €23,700 | €22,432 | -€1,268 | -5.4% |
| Total equity and liabilities | 10/49 | €400,808 | €425,597 | +€24,789 | +6.2% |
| Equity | 10/15 | €150,643 | €229,543 | +€78,900 | +52.4% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €6,559 | €6,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,700 | €4,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,284 | €167,184 | +€78,900 | +89.4% |
| Amounts payable | 17/49 | €250,165 | €196,054 | -€54,111 | -21.6% |
| Amounts payable after more than one year | 17 | €67,978 | €39,592 | -€28,386 | -41.8% |
| Financial debts | 170/4 | €67,978 | €39,592 | -€28,386 | -41.8% |
| Amounts payable within one year | 42/48 | €182,187 | €156,462 | -€25,725 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €31,317 | €28,386 | -€2,931 | -9.4% |
| Trade debts | 44 | €61,175 | €79,223 | +€18,048 | +29.5% |
| Suppliers | 440/4 | €61,175 | €79,223 | +€18,048 | +29.5% |
| Taxes, remuneration and social security | 45 | €89,695 | €48,853 | -€40,842 | -45.5% |
| Taxes | 450/3 | €32,602 | €13,458 | -€19,144 | -58.7% |
| Remuneration and social security | 454/9 | €57,093 | €35,395 | -€21,698 | -38.0% |
| Remuneration, social security and pensions | 62 | €74,847 | €80,084 | +€5,237 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,834 | €19,586 | -€4,248 | -17.8% |
| Other operating charges | 640/8 | €6,270 | €6,193 | -€77 | -1.2% |
| Non-recurring operating charges | 66A | €3,587 | - | -€3,587 | |
| Gross operating margin | 9900 | €190,409 | €171,701 | -€18,708 | -9.8% |
| Operating profit (loss) | 9901 | €81,871 | €65,838 | -€16,033 | -19.6% |
| Financial income | 75/76B | €6,624 | €6,969 | +€345 | +5.2% |
| Recurring financial income | 75 | €6,624 | €6,969 | +€345 | +5.2% |
| Financial charges | 65/66B | €12,071 | €10,135 | -€1,936 | -16.0% |
| Recurring financial charges | 65 | €12,071 | €10,085 | -€1,986 | -16.5% |
| Non-recurring financial charges | 66B | - | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | €76,424 | €62,672 | -€13,752 | -18.0% |
| Income taxes | 67/77 | €17,873 | -€16,228 | -€34,101 | |
| Profit (loss) for the period | 9904 | €58,551 | €78,900 | +€20,349 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,551 | €78,900 | +€20,349 | +34.8% |
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 4 October 2026 via checked.be.