ROLUCS: 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.
ROLUCS
Largest movements
- Receivables within one year +€35,883
up €35,883 (+260.8%), from €13,761 to €49,643
of which Trade receivables: +€35,675
- Cash -€32,798
down €32,798 (-92.5%), from €35,475 to €2,677
mainly Receivables within one year (-€35,883) and Deferred charges and accrued income (-€3,613)
- Deferred charges and accrued income +€3,613
up €3,613 (+885.6%), from €408 to €4,021
- Stocks and contracts -€614
down €614 (-16.3%), from €3,772 to €3,157
- Profit (loss) carried forward +€6,428
up €6,428 (+35.8%), from -€17,979 to -€11,550
- Trade debts -€2,168
down €2,168 (-32.1%), from €6,757 to €4,588
- Tax, wage and social debts +€1,704
up €1,704 (+6.3%), from €27,128 to €28,832
of which Remuneration and social security: +€5,058
- Staff costs +€32,313
up €32,313 (+33.1%), from €97,699 to €130,012
- Gross operating margin +€16,202
up €16,202 (+13.4%), from €121,036 to €137,238
- Financial income +€1,424
up €1,424 (+2388.6%), from €60 to €1,483
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 | €53,733 | €59,671 | +€5,938 | +11.1% |
| Fixed assets | 21/28 | €317 | €172 | -€145 | -45.7% |
| Tangible fixed assets | 22/27 | €317 | €172 | -€145 | -45.7% |
| Plant, machinery and equipment | 23 | €317 | €172 | -€145 | -45.7% |
| Current assets | 29/58 | €53,416 | €59,499 | +€6,083 | +11.4% |
| Stocks and contracts in progress | 3 | €3,772 | €3,157 | -€614 | -16.3% |
| Stocks | 30/36 | €3,772 | €3,157 | -€614 | -16.3% |
| Amounts receivable within one year | 40/41 | €13,761 | €49,643 | +€35,883 | +260.8% |
| Trade receivables | 40 | €9,996 | €45,671 | +€35,675 | +356.9% |
| Other amounts receivable | 41 | €3,765 | €3,972 | +€207 | +5.5% |
| Cash at bank and in hand | 54/58 | €35,475 | €2,677 | -€32,798 | -92.5% |
| Deferred charges and accrued income | 490/1 | €408 | €4,021 | +€3,613 | +885.6% |
| Total equity and liabilities | 10/49 | €53,733 | €59,671 | +€5,938 | +11.1% |
| Equity | 10/15 | -€15,500 | -€9,071 | +€6,428 | +41.5% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,979 | -€11,550 | +€6,428 | +35.8% |
| Amounts payable | 17/49 | €69,233 | €68,743 | -€490 | -0.7% |
| Amounts payable within one year | 42/48 | €69,207 | €68,743 | -€465 | -0.7% |
| Trade debts | 44 | €6,757 | €4,588 | -€2,168 | -32.1% |
| Suppliers | 440/4 | €6,757 | €4,588 | -€2,168 | -32.1% |
| Taxes, remuneration and social security | 45 | €27,128 | €28,832 | +€1,704 | +6.3% |
| Taxes | 450/3 | €11,194 | €7,840 | -€3,354 | -30.0% |
| Remuneration and social security | 454/9 | €15,934 | €20,992 | +€5,058 | +31.7% |
| Other amounts payable | 47/48 | €35,323 | €35,323 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €26 | €0 | -€26 | -100.0% |
| Remuneration, social security and pensions | 62 | €97,699 | €130,012 | +€32,313 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €511 | €145 | -€366 | -71.6% |
| Other operating charges | 640/8 | €1,448 | €550 | -€898 | -62.0% |
| Gross operating margin | 9900 | €121,036 | €137,238 | +€16,202 | +13.4% |
| Operating profit (loss) | 9901 | €21,377 | €6,530 | -€14,847 | -69.5% |
| Financial income | 75/76B | €60 | €1,483 | +€1,424 | +2388.6% |
| Recurring financial income | 75 | €60 | €1,483 | +€1,424 | +2388.6% |
| Financial charges | 65/66B | €1,397 | €1,585 | +€188 | +13.4% |
| Recurring financial charges | 65 | €1,397 | €1,585 | +€188 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €20,039 | €6,428 | -€13,611 | -67.9% |
| Profit (loss) for the period | 9904 | €20,039 | €6,428 | -€13,611 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,039 | €6,428 | -€13,611 | -67.9% |
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 3 October 2026 via checked.be.