ROOL: 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.
ROOL
Largest movements
- Stocks and contracts +€10,079
up €10,079 (+658.9%), from €1,530 to €11,608
- Receivables within one year -€9,563
down €9,563 (-45.8%), from €20,892 to €11,329
of which Trade receivables: -€9,285
- Cash -€1,675
down €1,675 (-33.2%), from €5,040 to €3,365
mainly Stocks and contracts (-€10,079) and Investment in fixed assets (net) (-€3,578)
- Tangible fixed assets +€1,118
up €1,118 (+19.2%), from €5,819 to €6,937
of which Plant, machinery and equipment: +€1,889
- Trade debts -€3,087
down €3,087 (-63.6%), from €4,851 to €1,765
- Reserves +€2,466
up €2,466 (+30.8%), from €8,000 to €10,466
- Tax, wage and social debts +€1,292
up €1,292 (+33.9%), from €3,807 to €5,099
of which Remuneration and social security: +€789
- Advances received -€700
no longer reported in 2025 (was €700)
- Gross operating margin -€8,255
down €8,255 (-57.8%), from €14,289 to €6,034
- Taxes -€2,966
down €2,966, from €2,963 to -€3
- Other operating charges +€768
up €768 (+221.0%), from €348 to €1,116
- Financial charges -€245
down €245 (-93.0%), from €263 to €18
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 | €33,358 | €33,392 | +€34 | +0.1% |
| Fixed assets | 21/28 | €5,819 | €6,937 | +€1,118 | +19.2% |
| Tangible fixed assets | 22/27 | €5,819 | €6,937 | +€1,118 | +19.2% |
| Plant, machinery and equipment | 23 | €3,504 | €5,394 | +€1,889 | +53.9% |
| Furniture and vehicles | 24 | €2,314 | €1,543 | -€771 | -33.3% |
| Current assets | 29/58 | €27,539 | €26,455 | -€1,084 | -3.9% |
| Stocks and contracts in progress | 3 | €1,530 | €11,608 | +€10,079 | +658.9% |
| Stocks | 30/36 | €1,530 | €11,608 | +€10,079 | +658.9% |
| Amounts receivable within one year | 40/41 | €20,892 | €11,329 | -€9,563 | -45.8% |
| Trade receivables | 40 | €20,498 | €11,213 | -€9,285 | -45.3% |
| Other amounts receivable | 41 | €394 | €116 | -€278 | -70.5% |
| Cash at bank and in hand | 54/58 | €5,040 | €3,365 | -€1,675 | -33.2% |
| Deferred charges and accrued income | 490/1 | €78 | €152 | +€75 | +96.2% |
| Total equity and liabilities | 10/49 | €33,358 | €33,392 | +€34 | +0.1% |
| Equity | 10/15 | €24,000 | €26,466 | +€2,466 | +10.3% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Capital | 10 | €16,000 | €16,000 | = | 0.0% |
| Issued capital | 100 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €10,466 | +€2,466 | +30.8% |
| Distributable reserves | 133 | €8,000 | €10,466 | +€2,466 | +30.8% |
| Amounts payable | 17/49 | €9,358 | €6,926 | -€2,433 | -26.0% |
| Amounts payable within one year | 42/48 | €9,358 | €6,926 | -€2,433 | -26.0% |
| Trade debts | 44 | €4,851 | €1,765 | -€3,087 | -63.6% |
| Suppliers | 440/4 | €4,851 | €1,765 | -€3,087 | -63.6% |
| Advances received on contracts in progress | 46 | €700 | - | -€700 | |
| Taxes, remuneration and social security | 45 | €3,807 | €5,099 | +€1,292 | +33.9% |
| Taxes | 450/3 | €2,687 | €3,190 | +€503 | +18.7% |
| Remuneration and social security | 454/9 | €1,120 | €1,909 | +€789 | +70.4% |
| Other amounts payable | 47/48 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,441 | €2,460 | +€20 | +0.8% |
| Other operating charges | 640/8 | €348 | €1,116 | +€768 | +221.0% |
| Gross operating margin | 9900 | €14,289 | €6,034 | -€8,255 | -57.8% |
| Operating profit (loss) | 9901 | €11,501 | €2,458 | -€9,042 | -78.6% |
| Financial income | 75/76B | €0 | €23 | +€23 | +15326.7% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +15326.7% |
| Financial charges | 65/66B | €263 | €18 | -€245 | -93.0% |
| Recurring financial charges | 65 | €263 | €18 | -€245 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €11,238 | €2,463 | -€8,775 | -78.1% |
| Income taxes | 67/77 | €2,963 | -€3 | -€2,966 | |
| Profit (loss) for the period | 9904 | €8,275 | €2,466 | -€5,809 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,275 | €2,466 | -€5,809 | -70.2% |
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 6 October 2026 via checked.be.