ROLUS TOITURES: 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.
ROLUS TOITURES
Largest movements
- Tangible fixed assets +€28,795
up €28,795 (+161%), from €17,941 to €46,736
of which Furniture and vehicles: +€29,672
- Cash +€9,830
up €9,830 (+84.6%), from €11,616 to €21,446
mainly Debts after one year (+€19,855) and Trade debts (+€15,157)
- Stocks and contracts -€7,288
down €7,288 (-81.9%), from €8,904 to €1,616
- Receivables within one year -€1,888
down €1,888 (-10.2%), from €18,520 to €16,631
of which Other amounts receivable: -€1,359
- Debts after one year +€19,855
up €19,855 (+133%), from €14,889 to €34,743
- Trade debts +€15,157
up €15,157 (+314%), from €4,832 to €19,989
- Tax, wage and social debts -€7,049
down €7,049 (-57.8%), from €12,193 to €5,144
of which Remuneration and social security: -€6,312
- Current portion of long-term debt +€5,057
up €5,057 (+59.4%), from €8,516 to €13,573
- Profit (loss) carried forward -€2,805
down €2,805 (-120%), from -€2,343 to -€5,148
- Gross operating margin +€40,965
up €40,965 (+57.7%), from €71,016 to €111,981
- Staff costs +€36,660
up €36,660 (+57.7%), from €63,554 to €100,214
- Depreciation -€3,118
down €3,118 (-21.6%), from €14,442 to €11,324
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 | €60,598 | €90,874 | +€30,276 | +50.0% |
| Fixed assets | 21/28 | €18,276 | €47,071 | +€28,795 | +158% |
| Tangible fixed assets | 22/27 | €17,941 | €46,736 | +€28,795 | +161% |
| Plant, machinery and equipment | 23 | €1,523 | €646 | -€877 | -57.6% |
| Furniture and vehicles | 24 | €16,417 | €46,089 | +€29,672 | +181% |
| Financial fixed assets | 28 | €335 | €335 | = | 0.0% |
| Current assets | 29/58 | €42,322 | €43,803 | +€1,481 | +3.5% |
| Stocks and contracts in progress | 3 | €8,904 | €1,616 | -€7,288 | -81.9% |
| Stocks | 30/36 | €8,904 | €1,616 | -€7,288 | -81.9% |
| Amounts receivable within one year | 40/41 | €18,520 | €16,631 | -€1,888 | -10.2% |
| Trade receivables | 40 | €9,896 | €9,367 | -€529 | -5.3% |
| Other amounts receivable | 41 | €8,623 | €7,264 | -€1,359 | -15.8% |
| Cash at bank and in hand | 54/58 | €11,616 | €21,446 | +€9,830 | +84.6% |
| Deferred charges and accrued income | 490/1 | €3,282 | €4,109 | +€827 | +25.2% |
| Total equity and liabilities | 10/49 | €60,598 | €90,874 | +€30,276 | +50.0% |
| Equity | 10/15 | €18,117 | €15,312 | -€2,805 | -15.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,343 | -€5,148 | -€2,805 | -120% |
| Amounts payable | 17/49 | €42,481 | €75,562 | +€33,080 | +77.9% |
| Amounts payable after more than one year | 17 | €14,889 | €34,743 | +€19,855 | +133% |
| Financial debts | 170/4 | €14,889 | €34,743 | +€19,855 | +133% |
| Amounts payable within one year | 42/48 | €27,593 | €40,818 | +€13,226 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €8,516 | €13,573 | +€5,057 | +59.4% |
| Trade debts | 44 | €4,832 | €19,989 | +€15,157 | +314% |
| Suppliers | 440/4 | €4,832 | €19,989 | +€15,157 | +314% |
| Taxes, remuneration and social security | 45 | €12,193 | €5,144 | -€7,049 | -57.8% |
| Taxes | 450/3 | €1,277 | €540 | -€736 | -57.7% |
| Remuneration and social security | 454/9 | €10,916 | €4,604 | -€6,312 | -57.8% |
| Other amounts payable | 47/48 | €2,052 | €2,112 | +€60 | +2.9% |
| Remuneration, social security and pensions | 62 | €63,554 | €100,214 | +€36,660 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,442 | €11,324 | -€3,118 | -21.6% |
| Other operating charges | 640/8 | €1,502 | €1,295 | -€207 | -13.8% |
| Gross operating margin | 9900 | €71,016 | €111,981 | +€40,965 | +57.7% |
| Operating profit (loss) | 9901 | -€8,482 | -€852 | +€7,630 | +90.0% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €1,726 | €1,866 | +€140 | +8.1% |
| Recurring financial charges | 65 | €1,726 | €1,866 | +€140 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,208 | -€2,651 | +€7,557 | +74.0% |
| Income taxes | 67/77 | €173 | €154 | -€19 | -10.7% |
| Profit (loss) for the period | 9904 | -€10,381 | -€2,805 | +€7,576 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,381 | -€2,805 | +€7,576 | +73.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.