ROLUVIC: 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.
ROLUVIC
Largest movements
- Receivables within one year +€15,612
up €15,612 (+32.3%), from €48,339 to €63,952
of which Other amounts receivable: +€29,179
- Tangible fixed assets -€5,092
down €5,092 (-68.5%), from €7,434 to €2,342
of which Other tangible fixed assets: -€3,866
- Cash -€1,233
down €1,233 (-11.0%), from €11,194 to €9,961
mainly Receivables within one year (-€15,612) and Tax, wage and social debts (-€816)
- Reserves +€7,578
up €7,578 (+15.2%), from €49,955 to €57,533
- Other debts +€2,300
new in 2025: €2,300
- Tax, wage and social debts -€816
down €816 (-14.8%), from €5,506 to €4,690
- Gross operating margin +€9,236
up €9,236 (+78.0%), from €11,834 to €21,071
- Taxes +€1,887
up €1,887 (+83.9%), from €2,249 to €4,135
- Depreciation -€275
down €275 (-14.8%), from €1,859 to €1,584
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 | €67,457 | €76,745 | +€9,288 | +13.8% |
| Fixed assets | 21/28 | €7,434 | €2,342 | -€5,092 | -68.5% |
| Tangible fixed assets | 22/27 | €7,434 | €2,342 | -€5,092 | -68.5% |
| Plant, machinery and equipment | 23 | €30 | €0 | -€30 | -100% |
| Furniture and vehicles | 24 | €3,537 | €2,342 | -€1,195 | -33.8% |
| Other tangible fixed assets | 26 | €3,866 | €0 | -€3,866 | -100% |
| Current assets | 29/58 | €60,023 | €74,402 | +€14,380 | +24.0% |
| Amounts receivable within one year | 40/41 | €48,339 | €63,952 | +€15,612 | +32.3% |
| Trade receivables | 40 | €21,882 | €8,315 | -€13,567 | -62.0% |
| Other amounts receivable | 41 | €26,457 | €55,636 | +€29,179 | +110% |
| Cash at bank and in hand | 54/58 | €11,194 | €9,961 | -€1,233 | -11.0% |
| Deferred charges and accrued income | 490/1 | €490 | €490 | = | 0.0% |
| Total equity and liabilities | 10/49 | €67,457 | €76,745 | +€9,288 | +13.8% |
| Equity | 10/15 | €56,155 | €63,733 | +€7,578 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,955 | €57,533 | +€7,578 | +15.2% |
| Distributable reserves | 133 | €49,955 | €57,533 | +€7,578 | +15.2% |
| Amounts payable | 17/49 | €11,302 | €13,011 | +€1,710 | +15.1% |
| Amounts payable within one year | 42/48 | €11,302 | €13,011 | +€1,710 | +15.1% |
| Financial debts | 43 | €2,500 | €2,500 | -€0 | 0.0% |
| Credit institutions | 430/8 | €2,500 | €2,500 | -€0 | 0.0% |
| Trade debts | 44 | €3,296 | €3,522 | +€226 | +6.9% |
| Suppliers | 440/4 | €3,296 | €3,522 | +€226 | +6.9% |
| Taxes, remuneration and social security | 45 | €5,506 | €4,690 | -€816 | -14.8% |
| Taxes | 450/3 | €5,506 | €4,690 | -€816 | -14.8% |
| Other amounts payable | 47/48 | - | €2,300 | +€2,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €1,584 | -€275 | -14.8% |
| Other operating charges | 640/8 | €3,072 | €3,017 | -€55 | -1.8% |
| Non-recurring operating charges | 66A | €1,136 | €4,011 | +€2,875 | +253% |
| Gross operating margin | 9900 | €11,834 | €21,071 | +€9,236 | +78.0% |
| Operating profit (loss) | 9901 | €5,766 | €12,458 | +€6,692 | +116% |
| Financial income | 75/76B | €1 | €10 | +€9 | +882% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +882% |
| Financial charges | 65/66B | €762 | €754 | -€8 | -1.0% |
| Recurring financial charges | 65 | €762 | €754 | -€8 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €5,005 | €11,714 | +€6,709 | +134% |
| Income taxes | 67/77 | €2,249 | €4,135 | +€1,887 | +83.9% |
| Profit (loss) for the period | 9904 | €2,756 | €7,578 | +€4,822 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €2,756 | €7,578 | +€4,822 | +175% |
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 15 October 2026 via checked.be.