ROLMA: 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.
ROLMA
Largest movements
- Receivables within one year +€26,299
up €26,299, from €0 to €26,299
of which Other amounts receivable: +€26,222
- Reserves +€30,234
up €30,234 (+32.0%), from €94,605 to €124,839
of which Distributable reserves: +€30,234
- Other debts -€18,035
down €18,035 (-6.5%), from €279,257 to €261,222
- Tax, wage and social debts +€10,256
new in 2025: €10,256
- Taxes +€10,256
new in 2025: €10,256
- Gross operating margin -€3,166
down €3,166 (-5.9%), from €53,262 to €50,096
- Depreciation -€1,522
down €1,522 (-44.1%), from €3,452 to €1,930
- Other operating charges -€557
down €557 (-6.8%), from €8,216 to €7,659
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 | €770,354 | €794,182 | +€23,828 | +3.1% |
| Fixed assets | 21/28 | €578,185 | €576,255 | -€1,930 | -0.3% |
| Tangible fixed assets | 22/27 | €578,185 | €576,255 | -€1,930 | -0.3% |
| Land and buildings | 22 | €570,434 | €569,603 | -€831 | -0.1% |
| Plant, machinery and equipment | 23 | €6,048 | €5,103 | -€944 | -15.6% |
| Furniture and vehicles | 24 | €1,704 | €1,549 | -€155 | -9.1% |
| Current assets | 29/58 | €192,169 | €217,927 | +€25,758 | +13.4% |
| Amounts receivable within one year | 40/41 | €0 | €26,299 | +€26,299 | |
| Trade receivables | 40 | €0 | €77 | +€77 | |
| Other amounts receivable | 41 | - | €26,222 | +€26,222 | |
| Cash at bank and in hand | 54/58 | €6,221 | €6,072 | -€149 | -2.4% |
| Deferred charges and accrued income | 490/1 | €185,947 | €185,556 | -€392 | -0.2% |
| Total equity and liabilities | 10/49 | €770,354 | €794,182 | +€23,828 | +3.1% |
| Equity | 10/15 | €490,170 | €520,404 | +€30,234 | +6.2% |
| Contributions | 10/11 | €63,684 | €63,684 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,184 | €2,184 | = | 0.0% |
| Share premium | 1100/10 | €2,184 | €2,184 | = | 0.0% |
| Revaluation surpluses | 12 | €331,882 | €331,882 | = | 0.0% |
| Reserves | 13 | €94,605 | €124,839 | +€30,234 | +32.0% |
| Non-distributable reserves | 130/1 | €24,647 | €24,647 | = | 0.0% |
| Legal reserve | 130 | €24,647 | €24,647 | = | 0.0% |
| Distributable reserves | 133 | €69,958 | €100,192 | +€30,234 | +43.2% |
| Amounts payable | 17/49 | €280,184 | €273,778 | -€6,406 | -2.3% |
| Amounts payable within one year | 42/48 | €280,184 | €273,778 | -€6,406 | -2.3% |
| Trade debts | 44 | €927 | €0 | -€927 | -100.0% |
| Suppliers | 440/4 | €927 | €0 | -€927 | -100.0% |
| Advances received on contracts in progress | 46 | - | €2,300 | +€2,300 | |
| Taxes, remuneration and social security | 45 | - | €10,256 | +€10,256 | |
| Taxes | 450/3 | - | €10,256 | +€10,256 | |
| Other amounts payable | 47/48 | €279,257 | €261,222 | -€18,035 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,452 | €1,930 | -€1,522 | -44.1% |
| Other operating charges | 640/8 | €8,216 | €7,659 | -€557 | -6.8% |
| Gross operating margin | 9900 | €53,262 | €50,096 | -€3,166 | -5.9% |
| Operating profit (loss) | 9901 | €41,593 | €40,507 | -€1,087 | -2.6% |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €213 | €239 | +€26 | +12.0% |
| Recurring financial charges | 65 | €213 | €239 | +€26 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €41,380 | €40,490 | -€890 | -2.2% |
| Income taxes | 67/77 | - | €10,256 | +€10,256 | |
| Profit (loss) for the period | 9904 | €41,380 | €30,234 | -€11,146 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,380 | €30,234 | -€11,146 | -26.9% |
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.