ROLOO: 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.
ROLOO
Largest movements
- Receivables within one year +€36,886
up €36,886 (+24.2%), from €152,318 to €189,203
of which Trade receivables: +€24,231
- Cash +€26,131
up €26,131 (+32.4%), from €80,667 to €106,798
mainly Trade debts (+€50,481) and Depreciation (+€47,232)
- Tangible fixed assets +€14,243
up €14,243 (+19.8%), from €72,068 to €86,311
of which Furniture and vehicles: +€18,140
- Trade debts +€50,481
up €50,481 (+56.3%), from €89,588 to €140,069
- Reserves +€38,129
up €38,129 (+29.4%), from €129,679 to €167,808
- Tax, wage and social debts -€9,635
down €9,635 (-33.0%), from €29,162 to €19,527
of which Taxes: -€20,965
- Gross operating margin +€55,790
up €55,790 (+46.8%), from €119,174 to €174,965
- Staff costs +€47,628
up €47,628 (+264.9%), from €17,982 to €65,610
- Depreciation +€15,337
up €15,337 (+48.1%), from €31,896 to €47,232
- Other operating charges +€7,118
up €7,118 (+373.6%), from €1,905 to €9,023
- Financial charges +€3,310
up €3,310 (+260.9%), from €1,269 to €4,578
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 | €306,666 | €384,043 | +€77,377 | +25.2% |
| Fixed assets | 21/28 | €72,068 | €86,311 | +€14,243 | +19.8% |
| Tangible fixed assets | 22/27 | €72,068 | €86,311 | +€14,243 | +19.8% |
| Land and buildings | 22 | €9,206 | €3,522 | -€5,684 | -61.7% |
| Plant, machinery and equipment | 23 | €37,571 | €39,358 | +€1,787 | +4.8% |
| Furniture and vehicles | 24 | €25,291 | €43,431 | +€18,140 | +71.7% |
| Current assets | 29/58 | €234,598 | €297,731 | +€63,134 | +26.9% |
| Amounts receivable within one year | 40/41 | €152,318 | €189,203 | +€36,886 | +24.2% |
| Trade receivables | 40 | €148,839 | €173,070 | +€24,231 | +16.3% |
| Other amounts receivable | 41 | €3,478 | €16,134 | +€12,655 | +363.8% |
| Cash at bank and in hand | 54/58 | €80,667 | €106,798 | +€26,131 | +32.4% |
| Deferred charges and accrued income | 490/1 | €1,613 | €1,730 | +€117 | +7.3% |
| Total equity and liabilities | 10/49 | €306,666 | €384,043 | +€77,377 | +25.2% |
| Equity | 10/15 | €135,679 | €173,808 | +€38,129 | +28.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €129,679 | €167,808 | +€38,129 | +29.4% |
| Distributable reserves | 133 | €129,679 | €167,808 | +€38,129 | +29.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €170,986 | €210,234 | +€39,248 | +23.0% |
| Amounts payable after more than one year | 17 | €24,965 | €21,634 | -€3,331 | -13.3% |
| Financial debts | 170/4 | €24,965 | €21,634 | -€3,331 | -13.3% |
| Amounts payable within one year | 42/48 | €146,021 | €188,600 | +€42,579 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €25,847 | €27,717 | +€1,870 | +7.2% |
| Trade debts | 44 | €89,588 | €140,069 | +€50,481 | +56.3% |
| Suppliers | 440/4 | €89,588 | €140,069 | +€50,481 | +56.3% |
| Taxes, remuneration and social security | 45 | €29,162 | €19,527 | -€9,635 | -33.0% |
| Taxes | 450/3 | €29,162 | €8,197 | -€20,965 | -71.9% |
| Remuneration and social security | 454/9 | - | €11,330 | +€11,330 | |
| Other amounts payable | 47/48 | €1,424 | €1,287 | -€138 | -9.7% |
| Remuneration, social security and pensions | 62 | €17,982 | €65,610 | +€47,628 | +264.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,896 | €47,232 | +€15,337 | +48.1% |
| Other operating charges | 640/8 | €1,905 | €9,023 | +€7,118 | +373.6% |
| Gross operating margin | 9900 | €119,174 | €174,965 | +€55,790 | +46.8% |
| Operating profit (loss) | 9901 | €67,391 | €53,100 | -€14,292 | -21.2% |
| Financial income | 75/76B | €47 | €94 | +€47 | +99.9% |
| Recurring financial income | 75 | €47 | €94 | +€47 | +99.9% |
| Financial charges | 65/66B | €1,269 | €4,578 | +€3,310 | +260.9% |
| Recurring financial charges | 65 | €1,269 | €4,578 | +€3,310 | +260.9% |
| Profit (loss) for the period before taxes | 9903 | €66,170 | €48,615 | -€17,555 | -26.5% |
| Income taxes | 67/77 | €13,022 | €10,486 | -€2,535 | -19.5% |
| Profit (loss) for the period | 9904 | €53,148 | €38,129 | -€15,019 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,148 | €38,129 | -€15,019 | -28.3% |
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 30 September 2026 via checked.be.