ROLY: 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.
ROLY
Largest movements
- Receivables within one year +€123,557
up €123,557 (+31.3%), from €394,776 to €518,332
of which Other amounts receivable: +€170,518
- Cash -€47,534
down €47,534 (-19.0%), from €249,939 to €202,405
mainly Receivables within one year (-€123,557) and Trade debts (-€104,977)
- Tangible fixed assets -€37,791
down €37,791 (-6.5%), from €578,404 to €540,613
of which Land and buildings: -€25,445
- Financial fixed assets +€25,000
up €25,000 (+54.8%), from €45,655 to €70,655
- Trade debts -€104,977
down €104,977 (-96.3%), from €109,026 to €4,050
- Reserves +€93,586
up €93,586 (+17.4%), from €537,092 to €630,678
of which Distributable reserves: +€93,586
- Debts after one year +€86,118
up €86,118 (+17.5%), from €492,032 to €578,150
- Tax, wage and social debts -€70,731
down €70,731 (-64.9%), from €109,002 to €38,271
- Current portion of long-term debt +€39,330
up €39,330 (+99.5%), from €39,530 to €78,860
- Gross operating margin -€198,886
down €198,886 (-51.3%), from €387,895 to €189,009
- Taxes -€42,942
down €42,942 (-56.6%), from €75,925 to €32,982
- Financial charges -€34,819
down €34,819 (-76.4%), from €45,586 to €10,768
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 | €1,314,148 | €1,364,262 | +€50,113 | +3.8% |
| Fixed assets | 21/28 | €624,059 | €611,268 | -€12,791 | -2.0% |
| Tangible fixed assets | 22/27 | €578,404 | €540,613 | -€37,791 | -6.5% |
| Land and buildings | 22 | €509,644 | €484,200 | -€25,445 | -5.0% |
| Plant, machinery and equipment | 23 | €68,003 | €46,722 | -€21,281 | -31.3% |
| Furniture and vehicles | 24 | €756 | €9,690 | +€8,934 | +1181.4% |
| Financial fixed assets | 28 | €45,655 | €70,655 | +€25,000 | +54.8% |
| Current assets | 29/58 | €690,089 | €752,994 | +€62,905 | +9.1% |
| Amounts receivable after more than one year | 29 | €29,158 | €21,709 | -€7,448 | -25.5% |
| Other amounts receivable | 291 | €29,158 | €21,709 | -€7,448 | -25.5% |
| Amounts receivable within one year | 40/41 | €394,776 | €518,332 | +€123,557 | +31.3% |
| Trade receivables | 40 | €176,921 | €129,960 | -€46,961 | -26.5% |
| Other amounts receivable | 41 | €217,855 | €388,372 | +€170,518 | +78.3% |
| Cash at bank and in hand | 54/58 | €249,939 | €202,405 | -€47,534 | -19.0% |
| Deferred charges and accrued income | 490/1 | €16,217 | €10,548 | -€5,670 | -35.0% |
| Total equity and liabilities | 10/49 | €1,314,148 | €1,364,262 | +€50,113 | +3.8% |
| Equity | 10/15 | €555,692 | €649,278 | +€93,586 | +16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €537,092 | €630,678 | +€93,586 | +17.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €535,232 | €628,818 | +€93,586 | +17.5% |
| Amounts payable | 17/49 | €758,456 | €714,984 | -€43,473 | -5.7% |
| Amounts payable after more than one year | 17 | €492,032 | €578,150 | +€86,118 | +17.5% |
| Financial debts | 170/4 | €492,032 | €578,150 | +€86,118 | +17.5% |
| Amounts payable within one year | 42/48 | €266,424 | €136,833 | -€129,591 | -48.6% |
| Current portion of amounts payable after more than one year | 42 | €39,530 | €78,860 | +€39,330 | +99.5% |
| Trade debts | 44 | €109,026 | €4,050 | -€104,977 | -96.3% |
| Suppliers | 440/4 | €109,026 | €4,050 | -€104,977 | -96.3% |
| Taxes, remuneration and social security | 45 | €109,002 | €38,271 | -€70,731 | -64.9% |
| Taxes | 450/3 | €109,002 | €38,271 | -€70,731 | -64.9% |
| Other amounts payable | 47/48 | €8,866 | €15,653 | +€6,788 | +76.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,237 | €48,977 | +€1,740 | +3.7% |
| Other operating charges | 640/8 | €2,579 | €3,143 | +€564 | +21.9% |
| Gross operating margin | 9900 | €387,895 | €189,009 | -€198,886 | -51.3% |
| Operating profit (loss) | 9901 | €338,078 | €136,889 | -€201,189 | -59.5% |
| Financial income | 75/76B | €2,658 | €447 | -€2,211 | -83.2% |
| Recurring financial income | 75 | €2,658 | €447 | -€2,211 | -83.2% |
| Financial charges | 65/66B | €45,586 | €10,768 | -€34,819 | -76.4% |
| Recurring financial charges | 65 | €45,586 | €10,768 | -€34,819 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €295,150 | €126,568 | -€168,582 | -57.1% |
| Income taxes | 67/77 | €75,925 | €32,982 | -€42,942 | -56.6% |
| Profit (loss) for the period | 9904 | €219,225 | €93,586 | -€125,639 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €219,225 | €93,586 | -€125,639 | -57.3% |
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 7 October 2026 via checked.be.