ROLOT YANNICK: 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.
ROLOT YANNICK
Largest movements
- Tangible fixed assets +€56,752
up €56,752 (+9.1%), from €623,292 to €680,044
of which Furniture and vehicles: +€44,585
- Cash -€41,722
down €41,722 (-58.0%), from €71,931 to €30,209
mainly Investment in fixed assets (net) (-€184,137) and Net result for the year (-€25,517)
- Receivables within one year +€19,469
up €19,469 (+195%), from €10,000 to €29,469
- Stocks and contracts -€17,900
down €17,900 (-47.0%), from €38,068 to €20,167
- Profit (loss) carried forward -€25,517
down €25,517 (-16.7%), from €152,370 to €126,853
- Current portion of long-term debt +€12,728
up €12,728 (+19.5%), from €65,128 to €77,856
- Debts after one year +€12,144
up €12,144 (+2.7%), from €443,642 to €455,785
- Trade debts +€10,306
up €10,306 (+51.0%), from €20,199 to €30,506
- Other debts +€9,192
up €9,192 (+81.3%), from €11,300 to €20,492
- Depreciation +€35,908
up €35,908 (+39.3%), from €91,477 to €127,385
- Gross operating margin +€9,799
up €9,799 (+15.3%), from €64,128 to €73,928
- Financial income +€3,810
up €3,810 (+8.8%), from €43,296 to €47,105
- Financial charges +€2,187
up €2,187 (+14.3%), from €15,291 to €17,477
- Other operating charges -€1,008
down €1,008 (-37.4%), from €2,695 to €1,687
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.
Derived cash bridge
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 | €746,314 | €762,769 | +€16,455 | +2.2% |
| Fixed assets | 21/28 | €623,292 | €680,044 | +€56,752 | +9.1% |
| Tangible fixed assets | 22/27 | €623,292 | €680,044 | +€56,752 | +9.1% |
| Land and buildings | 22 | €298,495 | €311,059 | +€12,565 | +4.2% |
| Plant, machinery and equipment | 23 | €1,245 | €847 | -€398 | -31.9% |
| Furniture and vehicles | 24 | €323,553 | €368,138 | +€44,585 | +13.8% |
| Current assets | 29/58 | €123,022 | €82,725 | -€40,297 | -32.8% |
| Stocks and contracts in progress | 3 | €38,068 | €20,167 | -€17,900 | -47.0% |
| Stocks | 30/36 | €38,068 | €20,167 | -€17,900 | -47.0% |
| Amounts receivable within one year | 40/41 | €10,000 | €29,469 | +€19,469 | +195% |
| Other amounts receivable | 41 | €10,000 | €29,469 | +€19,469 | +195% |
| Cash at bank and in hand | 54/58 | €71,931 | €30,209 | -€41,722 | -58.0% |
| Deferred charges and accrued income | 490/1 | €3,023 | €2,880 | -€143 | -4.7% |
| Total equity and liabilities | 10/49 | €746,314 | €762,769 | +€16,455 | +2.2% |
| Equity | 10/15 | €202,841 | €177,324 | -€25,517 | -12.6% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €19,471 | €19,471 | = | 0.0% |
| Distributable reserves | 133 | €19,471 | €19,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,370 | €126,853 | -€25,517 | -16.7% |
| Amounts payable | 17/49 | €543,473 | €585,445 | +€41,972 | +7.7% |
| Amounts payable after more than one year | 17 | €443,642 | €455,785 | +€12,144 | +2.7% |
| Financial debts | 170/4 | €443,642 | €455,785 | +€12,144 | +2.7% |
| Amounts payable within one year | 42/48 | €99,832 | €129,660 | +€29,829 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €65,128 | €77,856 | +€12,728 | +19.5% |
| Trade debts | 44 | €20,199 | €30,506 | +€10,306 | +51.0% |
| Suppliers | 440/4 | €20,199 | €30,506 | +€10,306 | +51.0% |
| Taxes, remuneration and social security | 45 | €3,204 | €807 | -€2,397 | -74.8% |
| Taxes | 450/3 | €3,204 | €807 | -€2,397 | -74.8% |
| Other amounts payable | 47/48 | €11,300 | €20,492 | +€9,192 | +81.3% |
| Non-recurring operating income | 76A | €45,700 | - | -€45,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,477 | €127,385 | +€35,908 | +39.3% |
| Other operating charges | 640/8 | €2,695 | €1,687 | -€1,008 | -37.4% |
| Gross operating margin | 9900 | €64,128 | €73,928 | +€9,799 | +15.3% |
| Operating profit (loss) | 9901 | -€30,044 | -€55,145 | -€25,101 | -83.5% |
| Financial income | 75/76B | €43,296 | €47,105 | +€3,810 | +8.8% |
| Recurring financial income | 75 | €43,296 | €47,105 | +€3,810 | +8.8% |
| Financial charges | 65/66B | €15,291 | €17,477 | +€2,187 | +14.3% |
| Recurring financial charges | 65 | €15,291 | €17,477 | +€2,187 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,039 | -€25,517 | -€23,478 | -1,151% |
| Profit (loss) for the period | 9904 | -€2,039 | -€25,517 | -€23,478 | -1,151% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,039 | -€25,517 | -€23,478 | -1,151% |
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 27 October 2026 via checked.be.