Rolves: what changed
Two fiscal 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.
Rolves
Largest movements
- Cash -€34,018
down €34,018 (-52.1%), from €65,283 to €31,264
mainly Contributions, distributions and other (-€70,000) and Tax, wage and social debts (-€19,377)
- Receivables within one year +€6,555
up €6,555 (+194.0%), from €3,380 to €9,934
- Deferred charges and accrued income +€6,110
up €6,110 (+135.7%), from €4,501 to €10,611
- Tangible fixed assets +€1,014
up €1,014 (+2199.0%), from €46 to €1,060
- Tax, wage and social debts -€19,377
down €19,377 (-80.8%), from €23,990 to €4,613
- Reserves -€19,000
no longer reported in 2025 (was €19,000)
- Other debts +€17,000
up €17,000 (+58.6%), from €29,000 to €46,000
- Profit (loss) carried forward +€737
up €737 (+374.3%), from €197 to €934
- Gross operating margin +€14,693
up €14,693 (+27.7%), from €53,107 to €67,800
- Taxes +€3,152
up €3,152 (+27.4%), from €11,515 to €14,667
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.
Cash bridge derived
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 | €73,210 | €52,870 | -€20,340 | -27.8% |
| Fixed assets | 21/28 | €46 | €1,060 | +€1,014 | +2199.0% |
| Tangible fixed assets | 22/27 | €46 | €1,060 | +€1,014 | +2199.0% |
| Furniture and vehicles | 24 | €46 | €1,060 | +€1,014 | +2199.0% |
| Current assets | 29/58 | €73,164 | €51,810 | -€21,354 | -29.2% |
| Amounts receivable within one year | 40/41 | €3,380 | €9,934 | +€6,555 | +194.0% |
| Other amounts receivable | 41 | €3,380 | €9,934 | +€6,555 | +194.0% |
| Cash at bank and in hand | 54/58 | €65,283 | €31,264 | -€34,018 | -52.1% |
| Deferred charges and accrued income | 490/1 | €4,501 | €10,611 | +€6,110 | +135.7% |
| Total equity and liabilities | 10/49 | €73,210 | €52,870 | -€20,340 | -27.8% |
| Equity | 10/15 | €19,198 | €935 | -€18,263 | -95.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €19,000 | - | -€19,000 | |
| Distributable reserves | 133 | €19,000 | - | -€19,000 | |
| Profit (loss) carried forward | 14 | €197 | €934 | +€737 | +374.3% |
| Amounts payable | 17/49 | €54,012 | €51,935 | -€2,077 | -3.8% |
| Amounts payable within one year | 42/48 | €54,012 | €51,935 | -€2,077 | -3.8% |
| Trade debts | 44 | €1,022 | €1,322 | +€300 | +29.4% |
| Suppliers | 440/4 | €1,022 | €1,322 | +€300 | +29.4% |
| Taxes, remuneration and social security | 45 | €23,990 | €4,613 | -€19,377 | -80.8% |
| Taxes | 450/3 | €23,990 | €4,613 | -€19,377 | -80.8% |
| Other amounts payable | 47/48 | €29,000 | €46,000 | +€17,000 | +58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €135 | -€371 | -73.3% |
| Other operating charges | 640/8 | €737 | €623 | -€113 | -15.4% |
| Gross operating margin | 9900 | €53,107 | €67,800 | +€14,693 | +27.7% |
| Operating profit (loss) | 9901 | €51,865 | €67,042 | +€15,177 | +29.3% |
| Financial income | 75/76B | - | €342 | +€342 | |
| Recurring financial income | 75 | - | €342 | +€342 | |
| Financial charges | 65/66B | €1,240 | €980 | -€260 | -20.9% |
| Recurring financial charges | 65 | €1,240 | €980 | -€260 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €50,625 | €66,404 | +€15,779 | +31.2% |
| Income taxes | 67/77 | €11,515 | €14,667 | +€3,152 | +27.4% |
| Profit (loss) for the period | 9904 | €39,110 | €51,737 | +€12,627 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,110 | €51,737 | +€12,627 | +32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.