ROLOS: 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.
ROLOS
Largest movements
- Cash +€75,727
up €75,727 (+42.1%), from €179,775 to €255,502
mainly Net result for the year (+€50,631) and Tax, wage and social debts (+€14,658)
- Tangible fixed assets -€10,477
down €10,477 (-22.1%), from €47,448 to €36,972
of which Furniture and vehicles: -€12,168
- Reserves +€45,000
up €45,000 (+18.8%), from €240,000 to €285,000
- Tax, wage and social debts +€14,658
up €14,658 (+661.3%), from €2,217 to €16,875
- Profit (loss) carried forward +€5,631
up €5,631 (+445.0%), from €1,266 to €6,897
- Gross operating margin -€19,639
down €19,639 (-19.9%), from €98,840 to €79,201
- Taxes -€3,438
down €3,438 (-19.8%), from €17,339 to €13,901
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 | €244,742 | €308,949 | +€64,207 | +26.2% |
| Fixed assets | 21/28 | €47,448 | €36,972 | -€10,477 | -22.1% |
| Tangible fixed assets | 22/27 | €47,448 | €36,972 | -€10,477 | -22.1% |
| Plant, machinery and equipment | 23 | €1,285 | €2,976 | +€1,691 | +131.7% |
| Furniture and vehicles | 24 | €46,164 | €33,996 | -€12,168 | -26.4% |
| Current assets | 29/58 | €197,294 | €271,977 | +€74,684 | +37.9% |
| Amounts receivable within one year | 40/41 | €16,851 | €16,476 | -€376 | -2.2% |
| Trade receivables | 40 | €14,297 | €13,300 | -€997 | -7.0% |
| Other amounts receivable | 41 | €2,554 | €3,176 | +€621 | +24.3% |
| Cash at bank and in hand | 54/58 | €179,775 | €255,502 | +€75,727 | +42.1% |
| Deferred charges and accrued income | 490/1 | €668 | - | -€668 | |
| Total equity and liabilities | 10/49 | €244,742 | €308,949 | +€64,207 | +26.2% |
| Equity | 10/15 | €241,366 | €291,997 | +€50,631 | +21.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €240,000 | €285,000 | +€45,000 | +18.8% |
| Distributable reserves | 133 | €240,000 | €285,000 | +€45,000 | +18.8% |
| Profit (loss) carried forward | 14 | €1,266 | €6,897 | +€5,631 | +445.0% |
| Amounts payable | 17/49 | €3,377 | €16,953 | +€13,576 | +402.0% |
| Amounts payable within one year | 42/48 | €3,377 | €16,953 | +€13,576 | +402.0% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €388 | €52 | -€336 | -86.6% |
| Suppliers | 440/4 | €388 | €52 | -€336 | -86.6% |
| Taxes, remuneration and social security | 45 | €2,217 | €16,875 | +€14,658 | +661.3% |
| Taxes | 450/3 | €2,217 | €16,875 | +€14,658 | +661.3% |
| Other amounts payable | 47/48 | €773 | €8 | -€765 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,532 | €14,610 | +€79 | +0.5% |
| Other operating charges | 640/8 | €76 | - | -€76 | |
| Gross operating margin | 9900 | €98,840 | €79,201 | -€19,639 | -19.9% |
| Operating profit (loss) | 9901 | €84,232 | €64,591 | -€19,642 | -23.3% |
| Financial income | 75/76B | €2 | €3 | +€1 | +50.9% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +50.9% |
| Financial charges | 65/66B | €67 | €62 | -€5 | -7.7% |
| Recurring financial charges | 65 | €67 | €62 | -€5 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €84,167 | €64,532 | -€19,636 | -23.3% |
| Income taxes | 67/77 | €17,339 | €13,901 | -€3,438 | -19.8% |
| Profit (loss) for the period | 9904 | €66,829 | €50,631 | -€16,197 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,829 | €50,631 | -€16,197 | -24.2% |
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 4 October 2026 via checked.be.