ROLUMO: 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.
ROLUMO
Largest movements
- Cash -€220,418
down €220,418 (-55.0%), from €400,667 to €180,249
mainly Current investments (-€203,986) and Other debts (-€121,306)
- Current investments +€203,986
up €203,986 (+365%), from €55,952 to €259,938
- Tangible fixed assets -€147,218
down €147,218 (-4.3%), from €3.5m to €3.3m
of which Land and buildings: -€135,464
- Other debts -€121,306
down €121,306 (-98.4%), from €123,256 to €1,951
- Gross operating margin -€33,164
down €33,164 (-19.6%), from €168,922 to €135,757
- Taxes -€10,000
down €10,000, from €0 to -€10,000
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 | €3,929,620 | €3,785,034 | -€144,586 | -3.7% |
| Fixed assets | 21/28 | €3,456,444 | €3,309,227 | -€147,218 | -4.3% |
| Tangible fixed assets | 22/27 | €3,455,972 | €3,308,754 | -€147,218 | -4.3% |
| Land and buildings | 22 | €3,420,591 | €3,285,128 | -€135,464 | -4.0% |
| Plant, machinery and equipment | 23 | €30,973 | €20,854 | -€10,119 | -32.7% |
| Furniture and vehicles | 24 | €778 | €111 | -€667 | -85.7% |
| Other tangible fixed assets | 26 | €3,630 | €2,662 | -€968 | -26.7% |
| Financial fixed assets | 28 | €472 | €472 | = | 0.0% |
| Current assets | 29/58 | €473,175 | €475,807 | +€2,632 | +0.6% |
| Amounts receivable within one year | 40/41 | €10,000 | €26,484 | +€16,484 | +165% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €10,000 | €26,484 | +€16,484 | +165% |
| Current investments | 50/53 | €55,952 | €259,938 | +€203,986 | +365% |
| Cash at bank and in hand | 54/58 | €400,667 | €180,249 | -€220,418 | -55.0% |
| Deferred charges and accrued income | 490/1 | €6,556 | €9,136 | +€2,580 | +39.3% |
| Total equity and liabilities | 10/49 | €3,929,620 | €3,785,034 | -€144,586 | -3.7% |
| Equity | 10/15 | €2,021,733 | €1,992,834 | -€28,898 | -1.4% |
| Contributions | 10/11 | €1,884,000 | €1,884,000 | = | 0.0% |
| Capital | 10 | €1,884,000 | €1,884,000 | = | 0.0% |
| Issued capital | 100 | €1,884,000 | €1,884,000 | = | 0.0% |
| Reserves | 13 | €280,555 | €280,555 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120,435 | €120,435 | = | 0.0% |
| Legal reserve | 130 | €120,435 | €120,435 | = | 0.0% |
| Distributable reserves | 133 | €160,120 | €160,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,823 | -€171,721 | -€28,898 | -20.2% |
| Amounts payable | 17/49 | €1,907,887 | €1,792,199 | -€115,688 | -6.1% |
| Amounts payable within one year | 42/48 | €1,907,887 | €1,792,199 | -€115,688 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €1,781,728 | €1,781,728 | = | 0.0% |
| Trade debts | 44 | €2,041 | €8,521 | +€6,480 | +317% |
| Suppliers | 440/4 | €2,041 | €8,521 | +€6,480 | +317% |
| Taxes, remuneration and social security | 45 | €862 | €0 | -€862 | -100% |
| Taxes | 450/3 | €862 | €0 | -€862 | -100% |
| Other amounts payable | 47/48 | €123,256 | €1,951 | -€121,306 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,440 | €147,218 | +€777 | +0.5% |
| Other operating charges | 640/8 | €27,609 | €28,572 | +€963 | +3.5% |
| Gross operating margin | 9900 | €168,922 | €135,757 | -€33,164 | -19.6% |
| Operating profit (loss) | 9901 | -€5,127 | -€40,032 | -€34,905 | -681% |
| Financial income | 75/76B | €0 | €1,688 | +€1,688 | +16,882,500% |
| Recurring financial income | 75 | €0 | €1,688 | +€1,688 | +16,882,500% |
| Financial charges | 65/66B | €865 | €555 | -€310 | -35.9% |
| Recurring financial charges | 65 | €865 | €555 | -€310 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,992 | -€38,898 | -€32,906 | -549% |
| Income taxes | 67/77 | €0 | -€10,000 | -€10,000 | |
| Profit (loss) for the period | 9904 | -€5,992 | -€28,898 | -€22,906 | -382% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,992 | -€28,898 | -€22,906 | -382% |
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 22 October 2026 via checked.be.