ROLLIT PAYROLL: 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.
What changed
ROLLIT PAYROLL
NACE 78.200, Temporary employment agencies and other provision of personnel
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€635,174
2024 · €587,070+€48,104
Equity
€1.5m
2024 · €1.2m+€288,124
Cash
€663,480
2024 · €465,261+€198,219
Balance sheet total
€4.1m
2024 · €2.9m+€1.2m
Largest movements
Assets
- Receivables within one year +€942,975
up €942,975 (+41.6%), from €2.3m to €3.2m
of which Trade receivables: +€951,172
- Cash +€198,219
up €198,219 (+42.6%), from €465,261 to €663,480
mainly Net result for the year (+€635,174) and Other debts (+€346,468)
- Tangible fixed assets +€46,026
up €46,026 (+50.6%), from €90,952 to €136,978
of which Furniture and vehicles: +€45,790
Equity and liabilities
- Other debts +€346,468
up €346,468 (+59524.4%), from €582 to €347,050
- Current portion of long-term debt +€306,866
up €306,866 (+80.5%), from €381,255 to €688,121
- Profit (loss) carried forward +€288,124
up €288,124 (+28.5%), from €1.0m to €1.3m
- Tax, wage and social debts +€244,338
up €244,338 (+21.4%), from €1.1m to €1.4m
of which Remuneration and social security: +€172,235
Income statement
- Turnover +€26.9m
new in 2025: €26.9m
- Gross operating margin -€17.9m
no longer reported in 2025 (was €17.9m)
- Staff costs +€7.8m
up €7.8m (+45.6%), from €17.0m to €24.8m
- Services and other goods +€991,013
new in 2025: €991,013
- Goods and materials +€335,495
new in 2025: €335,495
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.
Result 2024
€587,070
Turnover
+€26.9m
Other operating income
+€140,379
Goods and materials
-€335,495
Services and other goods
-€991,013
Staff costs
-€7.8m
Depreciation
-€662
Write-downs
+€39,033
Other operating charges
+€12,773
Other operating items
-€17.9m
Financial income
+€14,646
Financial charges
-€10,919
Taxes
-€37,619
Result 2025
€635,174
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.
From operations
+€312,878
Investment
-€74,475
Financing
-€40,184
Cash 2024
€465,261
From operations (derived)
+€312,878
Net result for the year
+€635,174
Depreciation
+€45,508
Receivables within one year
-€942,975
Deferred charges and accrued income
-€18,998
Trade debts
+€3,363
Tax, wage and social debts
+€244,338
Other debts
+€346,468
Investment (derived)
-€74,475
Investment in fixed assets (net)
-€74,475
Financing
-€40,184
Current portion of long-term debt
+€306,866
Contributions, distributions and other
-€347,050
Cash 2025
€663,480
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,888,495 | €4,077,654 | +€1.2m | +41.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €154,577 | €183,544 | +€28,967 | +18.7% |
| Intangible fixed assets | 21 | €48,245 | €33,311 | -€14,934 | -31.0% |
| Tangible fixed assets | 22/27 | €90,952 | €136,978 | +€46,026 | +50.6% |
| Plant, machinery and equipment | 23 | €11,434 | €6,650 | -€4,784 | -41.8% |
| Furniture and vehicles | 24 | €38,765 | €84,555 | +€45,790 | +118.1% |
| Other tangible fixed assets | 26 | €40,753 | €35,820 | -€4,934 | -12.1% |
| Assets under construction and advance payments | 27 | - | €9,953 | +€9,953 | |
| Financial fixed assets | 28 | €15,380 | €13,255 | -€2,125 | -13.8% |
| Other financial fixed assets | 284/8 | - | €13,255 | +€13,255 | |
| Amounts receivable and cash guarantees | 285/8 | - | €13,255 | +€13,255 | |
| Current assets | 29/58 | €2,733,918 | €3,894,110 | +€1.2m | +42.4% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,266,771 | €3,209,746 | +€942,975 | +41.6% |
| Trade receivables | 40 | €2,258,574 | €3,209,746 | +€951,172 | +42.1% |
| Other amounts receivable | 41 | €8,197 | €0 | -€8,197 | -100.0% |
| Cash at bank and in hand | 54/58 | €465,261 | €663,480 | +€198,219 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,886 | €20,883 | +€18,998 | +1007.4% |
| Total equity and liabilities | 10/49 | €2,888,495 | €4,077,654 | +€1.2m | +41.2% |
| Equity | 10/15 | €1,210,033 | €1,498,157 | +€288,124 | +23.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,010,033 | €1,298,157 | +€288,124 | +28.5% |
| Amounts payable | 17/49 | €1,678,462 | €2,579,497 | +€901,035 | +53.7% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Credit institutions | 173 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €1,668,462 | €2,569,497 | +€901,035 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €381,255 | €688,121 | +€306,866 | +80.5% |
| Trade debts | 44 | €144,401 | €147,764 | +€3,363 | +2.3% |
| Suppliers | 440/4 | €144,401 | €147,764 | +€3,363 | +2.3% |
| Taxes, remuneration and social security | 45 | €1,142,224 | €1,386,561 | +€244,338 | +21.4% |
| Taxes | 450/3 | €474,762 | €546,864 | +€72,102 | +15.2% |
| Remuneration and social security | 454/9 | €667,462 | €839,697 | +€172,235 | +25.8% |
| Other amounts payable | 47/48 | €582 | €347,050 | +€346,468 | +59524.4% |
| Operating income | 70/76A | - | €27,050,608 | +€27.1m | |
| Turnover | 70 | - | €26,910,229 | +€26.9m | |
| Other operating income | 74 | - | €140,379 | +€140,379 | |
| Operating charges | 60/66A | - | €26,133,259 | +€26.1m | |
| Goods for resale, raw materials and consumables | 60 | - | €335,495 | +€335,495 | |
| Purchases | 600/8 | - | €335,495 | +€335,495 | |
| Services and other goods | 61 | - | €991,013 | +€991,013 | |
| Remuneration, social security and pensions | 62 | €17,004,752 | €24,760,124 | +€7.8m | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,846 | €45,508 | +€662 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,033 | €0 | -€39,033 | -100.0% |
| Other operating charges | 640/8 | €13,891 | €1,118 | -€12,773 | -91.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,937,874 | - | -€17.9m | |
| Operating profit (loss) | 9901 | €835,352 | €917,349 | +€81,997 | +9.8% |
| Financial income | 75/76B | €2,176 | €16,821 | +€14,646 | +673.1% |
| Recurring financial income | 75 | €2,176 | €16,821 | +€14,646 | +673.1% |
| Income from financial fixed assets | 750 | - | €16,772 | +€16,772 | |
| Other financial income | 752/9 | - | €49 | +€49 | |
| Financial charges | 65/66B | €33,429 | €44,348 | +€10,919 | +32.7% |
| Recurring financial charges | 65 | €33,429 | €44,348 | +€10,919 | +32.7% |
| Debt charges | 650 | - | €41,565 | +€41,565 | |
| Other financial charges | 652/9 | - | €2,784 | +€2,784 | |
| Profit (loss) for the period before taxes | 9903 | €804,099 | €889,822 | +€85,723 | +10.7% |
| Income taxes | 67/77 | €217,029 | €254,648 | +€37,619 | +17.3% |
| Taxes | 670/3 | - | €254,648 | +€254,648 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €587,070 | €635,174 | +€48,104 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €587,070 | €635,174 | +€48,104 | +8.2% |
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 8 October 2026 via checked.be.