Rollvolet: 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.
What changed
Rollvolet
NACE 43.990, Other specialised construction activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€564,960
2024 · €619,721-€54,760
Equity
€1.7m
2024 · €2.0m-€385,040
Cash
€402,593
2024 · €659,911-€257,318
Balance sheet total
€3.2m
2024 · €3.3m-€102,058
Largest movements
Assets
- Current investments +€500,000
up €500,000, from €0 to €500,000
- Cash -€257,318
down €257,318 (-39.0%), from €659,911 to €402,593
mainly Contributions, distributions and other (-€950,000) and Current investments (-€500,000)
- Receivables after one year -€200,000
down €200,000 (-36.4%), from €550,000 to €350,000
- Tangible fixed assets -€81,742
down €81,742 (-7.7%), from €1.1m to €983,920
of which Furniture and vehicles: -€57,416
- Receivables within one year -€64,105
down €64,105 (-16.9%), from €378,573 to €314,468
of which Trade receivables: -€57,015
Equity and liabilities
- Other debts +€399,748
up €399,748 (+72.6%), from €550,278 to €950,026
- Profit (loss) carried forward -€385,040
down €385,040 (-62.0%), from €621,233 to €236,193
- Trade debts -€72,144
down €72,144 (-64.9%), from €111,139 to €38,995
- Debts after one year -€54,041
down €54,041 (-20.3%), from €266,191 to €212,150
Income statement
- Gross operating margin -€52,994
down €52,994 (-2.1%), from €2.6m to €2.5m
- Staff costs -€45,392
down €45,392 (-2.8%), from €1.6m to €1.6m
- Depreciation +€31,109
up €31,109 (+22.9%), from €135,930 to €167,039
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
€619,721
Gross operating margin
-€52,994
Staff costs
+€45,392
Depreciation
-€31,109
Write-downs
-€20,999
Other operating charges
-€110
Other operating items
-€5,107
Financial income
-€10,650
Financial charges
+€2,302
Taxes
+€18,514
Result 2025
€564,960
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
+€1.3m
Investment
-€585,297
Financing
-€1.0m
Cash 2024
€659,911
From operations (derived)
+€1.3m
Net result for the year
+€564,960
Depreciation
+€167,039
Receivables after one year
+€200,000
Stocks and contracts
-€27,025
Receivables within one year
+€64,105
Deferred charges and accrued income
+€25,918
Trade debts
-€72,144
Tax, wage and social debts
+€19,594
Advances received
-€10,463
Other debts
+€399,748
Accrued charges and deferred income
-€31
Investment (derived)
-€585,297
Investment in fixed assets (net)
-€85,297
Current investments
-€500,000
Financing
-€1.0m
Debts after one year
-€54,041
Current portion of long-term debt
+€318
Contributions, distributions and other
-€950,000
Cash 2025
€402,593
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,301,905 | €3,199,846 | -€102,058 | -3.1% |
| Fixed assets | 21/28 | €1,065,662 | €983,920 | -€81,742 | -7.7% |
| Tangible fixed assets | 22/27 | €1,065,662 | €983,920 | -€81,742 | -7.7% |
| Land and buildings | 22 | €337,756 | €334,256 | -€3,500 | -1.0% |
| Plant, machinery and equipment | 23 | €452,095 | €431,269 | -€20,826 | -4.6% |
| Furniture and vehicles | 24 | €275,811 | €218,394 | -€57,416 | -20.8% |
| Current assets | 29/58 | €2,236,243 | €2,215,926 | -€20,316 | -0.9% |
| Amounts receivable after more than one year | 29 | €550,000 | €350,000 | -€200,000 | -36.4% |
| Other amounts receivable | 291 | €550,000 | €350,000 | -€200,000 | -36.4% |
| Stocks and contracts in progress | 3 | €595,275 | €622,300 | +€27,025 | +4.5% |
| Stocks | 30/36 | €595,275 | €622,300 | +€27,025 | +4.5% |
| Amounts receivable within one year | 40/41 | €378,573 | €314,468 | -€64,105 | -16.9% |
| Trade receivables | 40 | €361,159 | €304,144 | -€57,015 | -15.8% |
| Other amounts receivable | 41 | €17,414 | €10,324 | -€7,090 | -40.7% |
| Current investments | 50/53 | €0 | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €659,911 | €402,593 | -€257,318 | -39.0% |
| Deferred charges and accrued income | 490/1 | €52,483 | €26,566 | -€25,918 | -49.4% |
| Total equity and liabilities | 10/49 | €3,301,905 | €3,199,846 | -€102,058 | -3.1% |
| Equity | 10/15 | €2,038,883 | €1,653,843 | -€385,040 | -18.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,356,150 | €1,356,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €556,150 | €356,150 | -€200,000 | -36.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €550,000 | €350,000 | -€200,000 | -36.4% |
| Distributable reserves | 133 | €800,000 | €1,000,000 | +€200,000 | +25.0% |
| Profit (loss) carried forward | 14 | €621,233 | €236,193 | -€385,040 | -62.0% |
| Amounts payable | 17/49 | €1,263,022 | €1,546,003 | +€282,981 | +22.4% |
| Amounts payable after more than one year | 17 | €266,191 | €212,150 | -€54,041 | -20.3% |
| Financial debts | 170/4 | €266,191 | €212,150 | -€54,041 | -20.3% |
| Amounts payable within one year | 42/48 | €996,800 | €1,333,853 | +€337,053 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €53,723 | €54,041 | +€318 | +0.6% |
| Trade debts | 44 | €111,139 | €38,995 | -€72,144 | -64.9% |
| Suppliers | 440/4 | €111,139 | €38,995 | -€72,144 | -64.9% |
| Advances received on contracts in progress | 46 | €179,827 | €169,364 | -€10,463 | -5.8% |
| Taxes, remuneration and social security | 45 | €101,833 | €121,427 | +€19,594 | +19.2% |
| Taxes | 450/3 | €5,480 | €27,172 | +€21,692 | +395.8% |
| Remuneration and social security | 454/9 | €96,353 | €94,255 | -€2,098 | -2.2% |
| Other amounts payable | 47/48 | €550,278 | €950,026 | +€399,748 | +72.6% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100.0% |
| Non-recurring operating income | 76A | €1,131 | €2,000 | +€869 | +76.9% |
| Remuneration, social security and pensions | 62 | €1,640,354 | €1,594,961 | -€45,392 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,930 | €167,039 | +€31,109 | +22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,237 | €25,236 | +€20,999 | +495.6% |
| Other operating charges | 640/8 | €39,231 | €39,342 | +€110 | +0.3% |
| Non-recurring operating charges | 66A | €0 | €5,107 | +€5,107 | |
| Gross operating margin | 9900 | €2,555,118 | €2,502,124 | -€52,994 | -2.1% |
| Operating profit (loss) | 9901 | €735,366 | €670,439 | -€64,927 | -8.8% |
| Financial income | 75/76B | €45,884 | €35,233 | -€10,650 | -23.2% |
| Recurring financial income | 75 | €45,884 | €35,233 | -€10,650 | -23.2% |
| Financial charges | 65/66B | €6,474 | €4,172 | -€2,302 | -35.6% |
| Recurring financial charges | 65 | €6,474 | €4,172 | -€2,302 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €774,775 | €701,501 | -€73,275 | -9.5% |
| Income taxes | 67/77 | €155,055 | €136,540 | -€18,514 | -11.9% |
| Profit (loss) for the period | 9904 | €619,721 | €564,960 | -€54,760 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €619,721 | €564,960 | -€54,760 | -8.8% |
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 11 October 2026 via checked.be.