ROLLER BELGIUM: 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 BELGIUM
Largest movements
- Receivables within one year -€3.7m
down €3.7m (-73.1%), from €5.1m to €1.4m
of which Other amounts receivable: -€3.6m
- Stocks and contracts -€315,746
down €315,746 (-14.1%), from €2.2m to €1.9m
- Cash -€242,180
down €242,180 (-44.3%), from €546,562 to €304,382
mainly Net result for the year (-€3.9m) and Trade debts (-€1.0m)
- Tangible fixed assets +€111,701
up €111,701 (+107%), from €104,110 to €215,810
of which Plant, machinery and equipment: +€119,140
- Intangible fixed assets -€111,576
down €111,576 (-56.1%), from €198,770 to €87,193
- Profit (loss) carried forward -€3.9m
down €3.9m (-565%), from -€686,356 to -€4.6m
- Trade debts -€1.0m
down €1.0m (-56.4%), from €1.8m to €804,973
- Other debts +€764,270
up €764,270 (+33.9%), from €2.3m to €3.0m
- Financial charges +€3.5m
up €3.5m (+1,868%), from €188,363 to €3.7m
of which Non-recurring financial charges: +€3.6m
- Staff costs -€276,176
down €276,176 (-15.3%), from €1.8m to €1.5m
- Gross operating margin -€189,579
down €189,579 (-10.9%), from €1.7m to €1.5m
- Financial income -€106,970
down €106,970 (-51.2%), from €208,775 to €101,804
- Other operating charges -€41,129
down €41,129 (-85.5%), from €48,127 to €6,998
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 | €8,166,181 | €3,946,019 | -€4.2m | -51.7% |
| Fixed assets | 21/28 | €309,227 | €309,382 | +€156 | +0.1% |
| Intangible fixed assets | 21 | €198,770 | €87,193 | -€111,576 | -56.1% |
| Tangible fixed assets | 22/27 | €104,110 | €215,810 | +€111,701 | +107% |
| Plant, machinery and equipment | 23 | €85,900 | €205,040 | +€119,140 | +139% |
| Furniture and vehicles | 24 | €18,210 | €10,771 | -€7,439 | -40.9% |
| Financial fixed assets | 28 | €6,347 | €6,379 | +€32 | +0.5% |
| Current assets | 29/58 | €7,856,955 | €3,636,636 | -€4.2m | -53.7% |
| Stocks and contracts in progress | 3 | €2,237,950 | €1,922,204 | -€315,746 | -14.1% |
| Stocks | 30/36 | €2,237,950 | €1,922,204 | -€315,746 | -14.1% |
| Amounts receivable within one year | 40/41 | €5,059,150 | €1,358,515 | -€3.7m | -73.1% |
| Trade receivables | 40 | €1,479,457 | €1,350,460 | -€128,996 | -8.7% |
| Other amounts receivable | 41 | €3,579,693 | €8,055 | -€3.6m | -99.8% |
| Current investments | 50/53 | €5,043 | €5,043 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €546,562 | €304,382 | -€242,180 | -44.3% |
| Deferred charges and accrued income | 490/1 | €8,250 | €46,493 | +€38,243 | +464% |
| Total equity and liabilities | 10/49 | €8,166,181 | €3,946,019 | -€4.2m | -51.7% |
| Equity | 10/15 | €3,702,678 | -€178,558 | -€3.9m | |
| Contributions | 10/11 | €45,751 | €45,751 | = | 0.0% |
| Reserves | 13 | €4,343,282 | €4,343,282 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,582 | €44,582 | = | 0.0% |
| Distributable reserves | 133 | €4,298,700 | €4,298,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€686,356 | -€4,567,591 | -€3.9m | -565% |
| Amounts payable | 17/49 | €4,463,503 | €4,124,576 | -€338,927 | -7.6% |
| Amounts payable within one year | 42/48 | €4,433,683 | €4,108,576 | -€325,107 | -7.3% |
| Trade debts | 44 | €1,846,423 | €804,973 | -€1.0m | -56.4% |
| Suppliers | 440/4 | €1,846,423 | €804,973 | -€1.0m | -56.4% |
| Advances received on contracts in progress | 46 | €160 | €913 | +€753 | +470% |
| Taxes, remuneration and social security | 45 | €333,156 | €284,476 | -€48,680 | -14.6% |
| Taxes | 450/3 | €130,031 | €122,058 | -€7,973 | -6.1% |
| Remuneration and social security | 454/9 | €203,125 | €162,418 | -€40,707 | -20.0% |
| Other amounts payable | 47/48 | €2,253,945 | €3,018,214 | +€764,270 | +33.9% |
| Accrued charges and deferred income | 492/3 | €29,820 | €16,000 | -€13,820 | -46.3% |
| Non-recurring operating income | 76A | €6,102 | - | -€6,102 | |
| Remuneration, social security and pensions | 62 | €1,804,288 | €1,528,112 | -€276,176 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196,683 | €165,176 | -€31,507 | -16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €85,566 | €112,438 | +€26,872 | +31.4% |
| Other operating charges | 640/8 | €48,127 | €6,998 | -€41,129 | -85.5% |
| Non-recurring operating charges | 66A | - | €8,789 | +€8,789 | |
| Gross operating margin | 9900 | €1,735,906 | €1,546,327 | -€189,579 | -10.9% |
| Operating profit (loss) | 9901 | -€398,758 | -€275,185 | +€123,573 | +31.0% |
| Financial income | 75/76B | €208,775 | €101,804 | -€106,970 | -51.2% |
| Recurring financial income | 75 | €208,775 | €101,804 | -€106,970 | -51.2% |
| Financial charges | 65/66B | €188,363 | €3,706,334 | +€3.5m | +1,868% |
| Recurring financial charges | 65 | €188,363 | €107,051 | -€81,311 | -43.2% |
| Non-recurring financial charges | 66B | - | €3,599,283 | +€3.6m | |
| Profit (loss) for the period before taxes | 9903 | -€378,346 | -€3,879,715 | -€3.5m | -925% |
| Income taxes | 67/77 | -€720 | €1,521 | +€2,241 | |
| Profit (loss) for the period | 9904 | -€377,625 | -€3,881,236 | -€3.5m | -928% |
| Profit (loss) for the period to be appropriated | 9905 | -€377,625 | -€3,881,236 | -€3.5m | -928% |
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 23 October 2026 via checked.be.