ROLU: 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.
ROLU
Largest movements
- Stocks and contracts +€37,198
up €37,198 (+20.5%), from €181,539 to €218,737
- Cash -€19,204
down €19,204 (-9.4%), from €204,771 to €185,567
mainly Stocks and contracts (-€37,198) and Deferred charges and accrued income (-€1,412)
- Reserves +€20,891
up €20,891 (+11.6%), from €180,231 to €201,122
- Gross operating margin +€27,266
up €27,266 (+732.2%), from €3,724 to €30,990
- Financial income -€13,019
down €13,019 (-91.4%), from €14,244 to €1,225
- Taxes +€2,452
up €2,452 (+38.3%), from €6,406 to €8,858
- Financial charges +€2,027
up €2,027 (+461.7%), from €439 to €2,466
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 | €409,984 | €429,452 | +€19,468 | +4.7% |
| Fixed assets | 21/28 | €4,535 | €4,535 | = | 0.0% |
| Financial fixed assets | 28 | €4,535 | €4,535 | = | 0.0% |
| Current assets | 29/58 | €405,449 | €424,917 | +€19,468 | +4.8% |
| Stocks and contracts in progress | 3 | €181,539 | €218,737 | +€37,198 | +20.5% |
| Stocks | 30/36 | €181,539 | €218,737 | +€37,198 | +20.5% |
| Amounts receivable within one year | 40/41 | €16,992 | €17,054 | +€62 | +0.4% |
| Trade receivables | 40 | €16,992 | €17,054 | +€62 | +0.4% |
| Cash at bank and in hand | 54/58 | €204,771 | €185,567 | -€19,204 | -9.4% |
| Deferred charges and accrued income | 490/1 | €2,147 | €3,559 | +€1,412 | +65.8% |
| Total equity and liabilities | 10/49 | €409,984 | €429,452 | +€19,468 | +4.7% |
| Equity | 10/15 | €200,231 | €221,122 | +€20,891 | +10.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €180,231 | €201,122 | +€20,891 | +11.6% |
| Distributable reserves | 133 | €180,231 | €201,122 | +€20,891 | +11.6% |
| Amounts payable | 17/49 | €209,753 | €208,330 | -€1,423 | -0.7% |
| Amounts payable within one year | 42/48 | €209,753 | €208,330 | -€1,423 | -0.7% |
| Trade debts | 44 | €1,283 | €45 | -€1,238 | -96.5% |
| Suppliers | 440/4 | €1,283 | €45 | -€1,238 | -96.5% |
| Taxes, remuneration and social security | 45 | €14,183 | €14,001 | -€182 | -1.3% |
| Taxes | 450/3 | €13,183 | €13,001 | -€182 | -1.4% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €194,287 | €194,284 | -€3 | 0.0% |
| Gross operating margin | 9900 | €3,724 | €30,990 | +€27,266 | +732.2% |
| Operating profit (loss) | 9901 | €3,724 | €30,990 | +€27,266 | +732.2% |
| Financial income | 75/76B | €14,244 | €1,225 | -€13,019 | -91.4% |
| Recurring financial income | 75 | €14,244 | €1,225 | -€13,019 | -91.4% |
| Financial charges | 65/66B | €439 | €2,466 | +€2,027 | +461.7% |
| Recurring financial charges | 65 | €439 | €2,466 | +€2,027 | +461.7% |
| Profit (loss) for the period before taxes | 9903 | €17,529 | €29,749 | +€12,220 | +69.7% |
| Income taxes | 67/77 | €6,406 | €8,858 | +€2,452 | +38.3% |
| Profit (loss) for the period | 9904 | €11,123 | €20,891 | +€9,768 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,123 | €20,891 | +€9,768 | +87.8% |
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 7 October 2026 via checked.be.