Roller: 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.
Roller
Largest movements
- Receivables within one year -€42,496
down €42,496 (-84.5%), from €50,287 to €7,791
of which Trade receivables: -€43,077
- Cash +€40,412
up €40,412 (+94.5%), from €42,745 to €83,157
mainly Receivables within one year (+€42,496) and Depreciation (+€16,222)
- Tangible fixed assets -€16,222
down €16,222 (-17.7%), from €91,411 to €75,189
of which Furniture and vehicles: -€10,545
- Reserves -€18,152
down €18,152 (-15.1%), from €120,439 to €102,287
of which Distributable reserves: -€18,152
- Gross operating margin +€20,326
up €20,326 (+95.1%), from -€21,382 to -€1,056
- Other operating charges -€509
down €509 (-36.9%), from €1,379 to €870
- Financial charges -€294
down €294 (-80.3%), from €367 to €72
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 | €185,877 | €167,766 | -€18,111 | -9.7% |
| Fixed assets | 21/28 | €91,411 | €75,189 | -€16,222 | -17.7% |
| Tangible fixed assets | 22/27 | €91,411 | €75,189 | -€16,222 | -17.7% |
| Furniture and vehicles | 24 | €37,057 | €26,512 | -€10,545 | -28.5% |
| Other tangible fixed assets | 26 | €54,354 | €48,676 | -€5,678 | -10.4% |
| Current assets | 29/58 | €94,466 | €92,577 | -€1,889 | -2.0% |
| Stocks and contracts in progress | 3 | €1,434 | €1,630 | +€195 | +13.6% |
| Stocks | 30/36 | €1,434 | €1,630 | +€195 | +13.6% |
| Amounts receivable within one year | 40/41 | €50,287 | €7,791 | -€42,496 | -84.5% |
| Trade receivables | 40 | €43,077 | - | -€43,077 | |
| Other amounts receivable | 41 | €7,209 | €7,791 | +€581 | +8.1% |
| Cash at bank and in hand | 54/58 | €42,745 | €83,157 | +€40,412 | +94.5% |
| Total equity and liabilities | 10/49 | €185,877 | €167,766 | -€18,111 | -9.7% |
| Equity | 10/15 | €182,439 | €164,287 | -€18,152 | -9.9% |
| 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 | €120,439 | €102,287 | -€18,152 | -15.1% |
| Non-distributable reserves | 130/1 | €5,495 | €5,495 | = | 0.0% |
| Legal reserve | 130 | €5,495 | €5,495 | = | 0.0% |
| Distributable reserves | 133 | €114,944 | €96,792 | -€18,152 | -15.8% |
| Amounts payable | 17/49 | €3,438 | €3,479 | +€41 | +1.2% |
| Amounts payable within one year | 42/48 | €3,438 | €3,479 | +€41 | +1.2% |
| Trade debts | 44 | €960 | €677 | -€283 | -29.5% |
| Suppliers | 440/4 | €960 | €677 | -€283 | -29.5% |
| Taxes, remuneration and social security | 45 | €2,478 | €2,802 | +€324 | +13.1% |
| Taxes | 450/3 | €2,478 | €2,802 | +€324 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,427 | €16,222 | -€205 | -1.2% |
| Other operating charges | 640/8 | €1,379 | €870 | -€509 | -36.9% |
| Gross operating margin | 9900 | -€21,382 | -€1,056 | +€20,326 | +95.1% |
| Operating profit (loss) | 9901 | -€39,188 | -€18,149 | +€21,040 | +53.7% |
| Financial income | 75/76B | €290 | €336 | +€46 | +15.9% |
| Recurring financial income | 75 | €290 | €336 | +€46 | +15.9% |
| Financial charges | 65/66B | €367 | €72 | -€294 | -80.3% |
| Recurring financial charges | 65 | €367 | €72 | -€294 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,265 | -€17,885 | +€21,380 | +54.5% |
| Income taxes | 67/77 | €249 | €267 | +€18 | +7.1% |
| Profit (loss) for the period | 9904 | -€39,514 | -€18,152 | +€21,362 | +54.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,514 | -€18,152 | +€21,362 | +54.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.