ROLUS ALAIN: what changed
ROLUS ALAIN
Largest movements
- Tangible fixed assets +€68,221
up €68,221 (+43.4%), from €157,339 to €225,560
of which Land and buildings: +€71,650
- Stocks and contracts -€38,674
down €38,674 (-48.4%), from €79,862 to €41,188
- Receivables within one year +€31,528
up €31,528 (+86.1%), from €36,605 to €68,133
of which Trade receivables: +€35,819
- Cash +€22,977
up €22,977 (+37.8%), from €60,824 to €83,801
mainly Trade debts (+€90,249) and Stocks and contracts (+€38,674)
- Trade debts +€90,249
up €90,249 (+127%), from €71,339 to €161,589
- Debts after one year -€9,314
down €9,314 (-27.6%), from €33,689 to €24,375
- Profit (loss) carried forward +€4,933
up €4,933 (+2.8%), from €176,184 to €181,117
- Gross operating margin +€78,046
up €78,046 (+231%), from €33,821 to €111,867
- Staff costs +€35,705
up €35,705 (+309%), from €11,543 to €47,248
- Depreciation +€7,392
up €7,392 (+38.2%), from €19,344 to €26,736
- Other operating charges +€4,739
up €4,739 (+52.6%), from €9,012 to €13,751
- Financial charges +€1,748
up €1,748 (+9.8%), from €17,770 to €19,518
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €335,467 | €420,046 | +€84,579 | +25.2% |
| Fixed assets | 21/28 | €158,176 | €226,106 | +€67,930 | +42.9% |
| Intangible fixed assets | 21 | €837 | €546 | -€292 | -34.8% |
| Tangible fixed assets | 22/27 | €157,339 | €225,560 | +€68,221 | +43.4% |
| Land and buildings | 22 | €115,299 | €186,949 | +€71,650 | +62.1% |
| Plant, machinery and equipment | 23 | €42,040 | €36,336 | -€5,704 | -13.6% |
| Furniture and vehicles | 24 | - | €2,276 | +€2,276 | |
| Current assets | 29/58 | €177,291 | €193,940 | +€16,649 | +9.4% |
| Stocks and contracts in progress | 3 | €79,862 | €41,188 | -€38,674 | -48.4% |
| Stocks | 30/36 | €79,862 | €41,188 | -€38,674 | -48.4% |
| Amounts receivable within one year | 40/41 | €36,605 | €68,133 | +€31,528 | +86.1% |
| Trade receivables | 40 | €32,313 | €68,133 | +€35,819 | +111% |
| Other amounts receivable | 41 | €4,292 | - | -€4,292 | |
| Cash at bank and in hand | 54/58 | €60,824 | €83,801 | +€22,977 | +37.8% |
| Deferred charges and accrued income | 490/1 | - | €819 | +€819 | |
| Total equity and liabilities | 10/49 | €335,467 | €420,046 | +€84,579 | +25.2% |
| Equity | 10/15 | €217,086 | €222,019 | +€4,933 | +2.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,184 | €181,117 | +€4,933 | +2.8% |
| Amounts payable | 17/49 | €118,381 | €198,027 | +€79,646 | +67.3% |
| Amounts payable after more than one year | 17 | €33,689 | €24,375 | -€9,314 | -27.6% |
| Financial debts | 170/4 | €33,689 | €24,375 | -€9,314 | -27.6% |
| Amounts payable within one year | 42/48 | €84,692 | €173,652 | +€88,961 | +105% |
| Current portion of amounts payable after more than one year | 42 | €9,177 | €9,314 | +€138 | +1.5% |
| Trade debts | 44 | €71,339 | €161,589 | +€90,249 | +127% |
| Suppliers | 440/4 | €71,339 | €161,589 | +€90,249 | +127% |
| Taxes, remuneration and social security | 45 | €4,176 | €2,749 | -€1,426 | -34.2% |
| Taxes | 450/3 | €212 | €2,749 | +€2,537 | +1,195% |
| Remuneration and social security | 454/9 | €3,963 | - | -€3,963 | |
| Remuneration, social security and pensions | 62 | €11,543 | €47,248 | +€35,705 | +309% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,344 | €26,736 | +€7,392 | +38.2% |
| Other operating charges | 640/8 | €9,012 | €13,751 | +€4,739 | +52.6% |
| Gross operating margin | 9900 | €33,821 | €111,867 | +€78,046 | +231% |
| Operating profit (loss) | 9901 | -€6,079 | €24,131 | +€30,210 | |
| Financial income | 75/76B | €1,220 | €320 | -€900 | -73.8% |
| Recurring financial income | 75 | €1,220 | €320 | -€900 | -73.8% |
| Financial charges | 65/66B | €17,770 | €19,518 | +€1,748 | +9.8% |
| Recurring financial charges | 65 | €17,770 | €19,518 | +€1,748 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,629 | €4,933 | +€27,562 | |
| Profit (loss) for the period | 9904 | -€22,629 | €4,933 | +€27,562 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,629 | €4,933 | +€27,562 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.