ROLUDA INTERNATIONAL: 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.
ROLUDA INTERNATIONAL
Largest movements
- Cash -€7.4m
down €7.4m (-97.9%), from €7.5m to €154,217
mainly Other debts (-€9.1m) and Current investments (-€1.3m)
- Receivables after one year -€1.3m
no longer reported in 2025 (was €1.3m)
- Current investments +€1.3m
up €1.3m (+17.9%), from €7.0m to €8.3m
- Receivables within one year -€188,511
down €188,511 (-25.6%), from €734,969 to €546,459
of which Other amounts receivable: -€174,533
- Other debts -€9.1m
down €9.1m (-95.9%), from €9.5m to €391,875
- Reserves +€1.4m
up €1.4m (+55.9%), from €2.5m to €3.9m
- Financial charges -€958,483
down €958,483, from €903,557 to -€54,927
- Financial income -€366,333
down €366,333 (-17.4%), from €2.1m to €1.7m
of which Financial income: -€649,578
- Taxes -€139,119
down €139,119 (-28.4%), from €490,382 to €351,262
- Gross operating margin +€15,508
up €15,508 (+86.9%), from €17,850 to €33,358
- Depreciation +€6,679
up €6,679 (+13.2%), from €50,609 to €57,288
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 | €17,211,517 | €9,533,650 | -€7.7m | -44.6% |
| Fixed assets | 21/28 | €450,366 | €396,262 | -€54,104 | -12.0% |
| Intangible fixed assets | 21 | €223,851 | €199,640 | -€24,211 | -10.8% |
| Tangible fixed assets | 22/27 | €226,515 | €196,622 | -€29,892 | -13.2% |
| Land and buildings | 22 | €183,631 | €164,815 | -€18,815 | -10.2% |
| Plant, machinery and equipment | 23 | €1,849 | €1,473 | -€377 | -20.4% |
| Furniture and vehicles | 24 | €41,035 | €30,334 | -€10,700 | -26.1% |
| Financial fixed assets | 28 | €1 | - | -€1 | |
| Current assets | 29/58 | €16,761,151 | €9,137,388 | -€7.6m | -45.5% |
| Amounts receivable after more than one year | 29 | €1,331,101 | - | -€1.3m | |
| Other amounts receivable | 291 | €1,331,101 | - | -€1.3m | |
| Stocks and contracts in progress | 3 | €140,808 | €140,808 | = | 0.0% |
| Stocks | 30/36 | €140,808 | €140,808 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €734,969 | €546,459 | -€188,511 | -25.6% |
| Trade receivables | 40 | €13,978 | - | -€13,978 | |
| Other amounts receivable | 41 | €720,991 | €546,459 | -€174,533 | -24.2% |
| Current investments | 50/53 | €7,034,582 | €8,292,562 | +€1.3m | +17.9% |
| Cash at bank and in hand | 54/58 | €7,506,085 | €154,217 | -€7.4m | -97.9% |
| Deferred charges and accrued income | 490/1 | €13,606 | €3,342 | -€10,263 | -75.4% |
| Total equity and liabilities | 10/49 | €17,211,517 | €9,533,650 | -€7.7m | -44.6% |
| Equity | 10/15 | €7,235,330 | €8,647,363 | +€1.4m | +19.5% |
| Contributions | 10/11 | €4,710,457 | €4,710,457 | = | 0.0% |
| Reserves | 13 | €2,524,873 | €3,936,906 | +€1.4m | +55.9% |
| Distributable reserves | 133 | €2,524,873 | €3,936,906 | +€1.4m | +55.9% |
| Amounts payable | 17/49 | €9,976,187 | €886,287 | -€9.1m | -91.1% |
| Amounts payable within one year | 42/48 | €9,964,587 | €879,487 | -€9.1m | -91.2% |
| Financial debts | 43 | €19 | €47 | +€28 | +145% |
| Credit institutions | 430/8 | €19 | €47 | +€28 | +145% |
| Trade debts | 44 | €17,758 | €32,786 | +€15,028 | +84.6% |
| Suppliers | 440/4 | €17,758 | €32,786 | +€15,028 | +84.6% |
| Taxes, remuneration and social security | 45 | €469,783 | €454,779 | -€15,004 | -3.2% |
| Taxes | 450/3 | €469,783 | €454,779 | -€15,004 | -3.2% |
| Other amounts payable | 47/48 | €9,477,026 | €391,875 | -€9.1m | -95.9% |
| Accrued charges and deferred income | 492/3 | €11,600 | €6,800 | -€4,800 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,609 | €57,288 | +€6,679 | +13.2% |
| Other operating charges | 640/8 | €3,491 | €8,349 | +€4,859 | +139% |
| Gross operating margin | 9900 | €17,850 | €33,358 | +€15,508 | +86.9% |
| Operating profit (loss) | 9901 | -€36,250 | -€32,280 | +€3,971 | +11.0% |
| Financial income | 75/76B | €2,106,981 | €1,740,648 | -€366,333 | -17.4% |
| Recurring financial income | 75 | €1,607,498 | €957,920 | -€649,578 | -40.4% |
| Non-recurring financial income | 76B | €499,483 | €782,728 | +€283,245 | +56.7% |
| Financial charges | 65/66B | €903,557 | -€54,927 | -€958,483 | |
| Recurring financial charges | 65 | €903,557 | -€54,927 | -€958,483 | |
| Profit (loss) for the period before taxes | 9903 | €1,167,174 | €1,763,295 | +€596,121 | +51.1% |
| Income taxes | 67/77 | €490,382 | €351,262 | -€139,119 | -28.4% |
| Profit (loss) for the period | 9904 | €676,792 | €1,412,033 | +€735,240 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €676,792 | €1,412,033 | +€735,240 | +109% |
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.