ROLY PRESS: 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.
ROLY PRESS
Largest movements
- Cash +€191,963
up €191,963 (+427%), from €44,956 to €236,919
mainly Receivables within one year (+€76,279) and Other debts (+€41,472)
- Receivables within one year -€76,279
down €76,279 (-51.3%), from €148,734 to €72,454
of which Trade receivables: -€101,779
- Other debts +€41,472
new in 2025: €41,472
- Tax, wage and social debts +€40,894
up €40,894 (+25.6%), from €159,676 to €200,570
of which Remuneration and social security: +€28,434
- Trade debts +€22,255
up €22,255 (+125%), from €17,796 to €40,051
- Profit (loss) carried forward +€17,444
up €17,444, from -€8,618 to €8,826
- Gross operating margin +€1.2m
up €1.2m (+273%), from €443,136 to €1.7m
- Staff costs +€1.2m
up €1.2m (+292%), from €407,077 to €1.6m
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 | €195,649 | €313,359 | +€117,710 | +60.2% |
| Fixed assets | 21/28 | €1,960 | €3,985 | +€2,026 | +103% |
| Tangible fixed assets | 22/27 | €1,960 | €3,985 | +€2,026 | +103% |
| Plant, machinery and equipment | 23 | €728 | €3,985 | +€3,257 | +447% |
| Furniture and vehicles | 24 | €591 | - | -€591 | |
| Other tangible fixed assets | 26 | €640 | - | -€640 | |
| Current assets | 29/58 | €193,690 | €309,374 | +€115,684 | +59.7% |
| Amounts receivable within one year | 40/41 | €148,734 | €72,454 | -€76,279 | -51.3% |
| Trade receivables | 40 | €128,934 | €27,154 | -€101,779 | -78.9% |
| Other amounts receivable | 41 | €19,800 | €45,300 | +€25,500 | +129% |
| Cash at bank and in hand | 54/58 | €44,956 | €236,919 | +€191,963 | +427% |
| Total equity and liabilities | 10/49 | €195,649 | €313,359 | +€117,710 | +60.2% |
| Equity | 10/15 | €11,842 | €29,286 | +€17,444 | +147% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,618 | €8,826 | +€17,444 | |
| Amounts payable | 17/49 | €183,807 | €284,073 | +€100,266 | +54.5% |
| Amounts payable within one year | 42/48 | €183,807 | €284,073 | +€100,266 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €4,632 | €1,979 | -€2,653 | -57.3% |
| Financial debts | 43 | €1,703 | - | -€1,703 | |
| Credit institutions | 430/8 | €1,703 | - | -€1,703 | |
| Trade debts | 44 | €17,796 | €40,051 | +€22,255 | +125% |
| Suppliers | 440/4 | €17,796 | €40,051 | +€22,255 | +125% |
| Taxes, remuneration and social security | 45 | €159,676 | €200,570 | +€40,894 | +25.6% |
| Taxes | 450/3 | €2,598 | €15,058 | +€12,460 | +480% |
| Remuneration and social security | 454/9 | €157,077 | €185,512 | +€28,434 | +18.1% |
| Other amounts payable | 47/48 | - | €41,472 | +€41,472 | |
| Remuneration, social security and pensions | 62 | €407,077 | €1,596,201 | +€1.2m | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,016 | €266 | -€5,750 | -95.6% |
| Other operating charges | 640/8 | - | €162 | +€162 | |
| Non-recurring operating charges | 66A | - | €3,920 | +€3,920 | |
| Gross operating margin | 9900 | €443,136 | €1,651,856 | +€1.2m | +273% |
| Operating profit (loss) | 9901 | €30,043 | €51,306 | +€21,264 | +70.8% |
| Financial income | 75/76B | €78 | - | -€78 | |
| Recurring financial income | 75 | €78 | - | -€78 | |
| Non-recurring financial income | 76B | €78 | - | -€78 | |
| Financial charges | 65/66B | €781 | €249 | -€532 | -68.1% |
| Recurring financial charges | 65 | €781 | €249 | -€532 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €29,339 | €51,057 | +€21,718 | +74.0% |
| Income taxes | 67/77 | - | €13,613 | +€13,613 | |
| Profit (loss) for the period | 9904 | €29,339 | €37,444 | +€8,105 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,339 | €37,444 | +€8,105 | +27.6% |
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 16 October 2026 via checked.be.