Roller-Paradise: 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-Paradise
Largest movements
- Receivables within one year +€40,622
up €40,622 (+271%), from €15,000 to €55,622
of which Other amounts receivable: +€22,686
- Tangible fixed assets +€16,370
new in 2024: €16,370
of which Land and buildings: +€11,138
- Intangible fixed assets +€2,211
new in 2024: €2,211
- Current portion of long-term debt +€33,960
new in 2024: €33,960
- Profit (loss) carried forward -€13,927
down €13,927 (-1,485%), from -€938 to -€14,864
- Trade debts +€12,062
up €12,062 (+1,287%), from €938 to €13,000
- Other debts +€10,502
new in 2024: €10,502
- Debts after one year +€10,000
new in 2024: €10,000
- Gross operating margin -€10,470
down €10,470 (-1,329%), from -€788 to -€11,258
- Depreciation +€2,251
new in 2024: €2,251
- Financial charges +€342
new in 2024: €342
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,000 | €74,608 | +€59,608 | +397% |
| Fixed assets | 21/28 | - | €18,580 | +€18,580 | |
| Intangible fixed assets | 21 | - | €2,211 | +€2,211 | |
| Tangible fixed assets | 22/27 | - | €16,370 | +€16,370 | |
| Land and buildings | 22 | - | €11,138 | +€11,138 | |
| Plant, machinery and equipment | 23 | - | €1,609 | +€1,609 | |
| Furniture and vehicles | 24 | - | €3,622 | +€3,622 | |
| Current assets | 29/58 | €15,000 | €56,027 | +€41,027 | +274% |
| Amounts receivable within one year | 40/41 | €15,000 | €55,622 | +€40,622 | +271% |
| Trade receivables | 40 | - | €17,936 | +€17,936 | |
| Other amounts receivable | 41 | €15,000 | €37,686 | +€22,686 | +151% |
| Cash at bank and in hand | 54/58 | - | €405 | +€405 | |
| Total equity and liabilities | 10/49 | €15,000 | €74,608 | +€59,608 | +397% |
| Equity | 10/15 | €14,062 | €136 | -€13,927 | -99.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€938 | -€14,864 | -€13,927 | -1,485% |
| Amounts payable | 17/49 | €938 | €74,472 | +€73,534 | +7,843% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Financial debts | 170/4 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €938 | €64,350 | +€63,412 | +6,764% |
| Current portion of amounts payable after more than one year | 42 | - | €33,960 | +€33,960 | |
| Trade debts | 44 | €938 | €13,000 | +€12,062 | +1,287% |
| Suppliers | 440/4 | €938 | €13,000 | +€12,062 | +1,287% |
| Taxes, remuneration and social security | 45 | - | €6,888 | +€6,888 | |
| Taxes | 450/3 | - | €6,888 | +€6,888 | |
| Other amounts payable | 47/48 | - | €10,502 | +€10,502 | |
| Accrued charges and deferred income | 492/3 | - | €122 | +€122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,251 | +€2,251 | |
| Other operating charges | 640/8 | €150 | €76 | -€74 | -49.3% |
| Gross operating margin | 9900 | -€788 | -€11,258 | -€10,470 | -1,329% |
| Operating profit (loss) | 9901 | -€938 | -€13,585 | -€12,648 | -1,349% |
| Financial charges | 65/66B | - | €342 | +€342 | |
| Recurring financial charges | 65 | - | €342 | +€342 | |
| Profit (loss) for the period before taxes | 9903 | -€938 | -€13,927 | -€12,989 | -1,385% |
| Profit (loss) for the period | 9904 | -€938 | -€13,927 | -€12,989 | -1,385% |
| Profit (loss) for the period to be appropriated | 9905 | -€938 | -€13,927 | -€12,989 | -1,385% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.