ROLLERCOASTER INC: 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.
ROLLERCOASTER INC
Largest movements
- Receivables within one year +€8,317
up €8,317 (+6.5%), from €127,370 to €135,687
of which Other amounts receivable: +€5,016
- Cash +€1,881
up €1,881 (+16.1%), from €11,680 to €13,561
mainly Net result for the year (+€36,844) and Tax, wage and social debts (+€4,305)
- Deferred charges and accrued income -€1,649
down €1,649 (-95.9%), from €1,719 to €70
- Reserves +€11,844
up €11,844 (+13.5%), from €87,622 to €99,466
- Trade debts -€5,245
down €5,245 (-50.7%), from €10,350 to €5,105
- Current portion of long-term debt -€5,050
down €5,050 (-100.0%), from €5,050 to €0
- Tax, wage and social debts +€4,305
up €4,305 (+14.9%), from €28,848 to €33,153
of which Taxes: +€4,305
- Gross operating margin +€13,487
up €13,487 (+28.3%), from €47,677 to €61,164
- Taxes +€5,949
up €5,949 (+66.6%), from €8,934 to €14,883
- Other operating charges -€1,843
down €1,843 (-21.6%), from €8,525 to €6,682
- Financial income -€1,302
down €1,302 (-99.4%), from €1,309 to €7
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 | €141,869 | €149,318 | +€7,449 | +5.3% |
| Fixed assets | 21/28 | €1,100 | €0 | -€1,100 | -100.0% |
| Financial fixed assets | 28 | €1,100 | €0 | -€1,100 | -100.0% |
| Current assets | 29/58 | €140,769 | €149,318 | +€8,549 | +6.1% |
| Amounts receivable within one year | 40/41 | €127,370 | €135,687 | +€8,317 | +6.5% |
| Trade receivables | 40 | €16,533 | €19,833 | +€3,301 | +20.0% |
| Other amounts receivable | 41 | €110,837 | €115,854 | +€5,016 | +4.5% |
| Cash at bank and in hand | 54/58 | €11,680 | €13,561 | +€1,881 | +16.1% |
| Deferred charges and accrued income | 490/1 | €1,719 | €70 | -€1,649 | -95.9% |
| Total equity and liabilities | 10/49 | €141,869 | €149,318 | +€7,449 | +5.3% |
| Equity | 10/15 | €97,622 | €109,466 | +€11,844 | +12.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €87,622 | €99,466 | +€11,844 | +13.5% |
| Distributable reserves | 133 | €87,622 | €99,466 | +€11,844 | +13.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,247 | €39,852 | -€4,396 | -9.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,247 | €39,176 | -€5,071 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €5,050 | €0 | -€5,050 | -100.0% |
| Trade debts | 44 | €10,350 | €5,105 | -€5,245 | -50.7% |
| Suppliers | 440/4 | €10,350 | €5,105 | -€5,245 | -50.7% |
| Taxes, remuneration and social security | 45 | €28,848 | €33,153 | +€4,305 | +14.9% |
| Taxes | 450/3 | €28,848 | €33,153 | +€4,305 | +14.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €918 | +€918 | |
| Accrued charges and deferred income | 492/3 | - | €676 | +€676 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €8,525 | €6,682 | -€1,843 | -21.6% |
| Non-recurring operating charges | 66A | €0 | €1,100 | +€1,100 | |
| Gross operating margin | 9900 | €47,677 | €61,164 | +€13,487 | +28.3% |
| Operating profit (loss) | 9901 | €39,152 | €53,382 | +€14,230 | +36.3% |
| Financial income | 75/76B | €1,309 | €7 | -€1,302 | -99.4% |
| Recurring financial income | 75 | €1,309 | €7 | -€1,302 | -99.4% |
| Financial charges | 65/66B | €2,021 | €1,662 | -€359 | -17.8% |
| Recurring financial charges | 65 | €2,021 | €1,662 | -€359 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €38,440 | €51,727 | +€13,287 | +34.6% |
| Income taxes | 67/77 | €8,934 | €14,883 | +€5,949 | +66.6% |
| Profit (loss) for the period | 9904 | €29,506 | €36,844 | +€7,338 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,506 | €36,844 | +€7,338 | +24.9% |
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 5 October 2026 via checked.be.