ROLI PROJECTS: 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.
ROLI PROJECTS
Largest movements
- Deferred charges and accrued income +€47,221
up €47,221 (+150%), from €31,537 to €78,757
- Tangible fixed assets -€9,003
down €9,003 (-1.8%), from €510,850 to €501,848
- Other debts +€52,500
up €52,500 (+27.7%), from €189,562 to €242,062
- Profit (loss) carried forward -€25,547
down €25,547 (-7.8%), from €326,124 to €300,578
- Trade debts +€7,014
up €7,014 (+294%), from €2,388 to €9,402
- Gross operating margin -€6,320
down €6,320 (-136%), from -€4,660 to -€10,981
- Other operating charges -€291
down €291 (-5.1%), from €5,675 to €5,384
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 | €546,761 | €580,729 | +€33,967 | +6.2% |
| Fixed assets | 21/28 | €510,850 | €501,848 | -€9,003 | -1.8% |
| Tangible fixed assets | 22/27 | €510,850 | €501,848 | -€9,003 | -1.8% |
| Land and buildings | 22 | €510,850 | €501,848 | -€9,003 | -1.8% |
| Current assets | 29/58 | €35,911 | €78,881 | +€42,970 | +120% |
| Cash at bank and in hand | 54/58 | €4,374 | €124 | -€4,251 | -97.2% |
| Deferred charges and accrued income | 490/1 | €31,537 | €78,757 | +€47,221 | +150% |
| Total equity and liabilities | 10/49 | €546,761 | €580,729 | +€33,967 | +6.2% |
| Equity | 10/15 | €354,812 | €329,265 | -€25,547 | -7.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €10,138 | €10,138 | = | 0.0% |
| Distributable reserves | 133 | €10,138 | €10,138 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,124 | €300,578 | -€25,547 | -7.8% |
| Amounts payable | 17/49 | €191,949 | €251,464 | +€59,514 | +31.0% |
| Amounts payable within one year | 42/48 | €191,949 | €251,464 | +€59,514 | +31.0% |
| Trade debts | 44 | €2,388 | €9,402 | +€7,014 | +294% |
| Suppliers | 440/4 | €2,388 | €9,402 | +€7,014 | +294% |
| Other amounts payable | 47/48 | €189,562 | €242,062 | +€52,500 | +27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,003 | €9,003 | = | 0.0% |
| Other operating charges | 640/8 | €5,675 | €5,384 | -€291 | -5.1% |
| Gross operating margin | 9900 | -€4,660 | -€10,981 | -€6,320 | -136% |
| Operating profit (loss) | 9901 | -€19,338 | -€25,367 | -€6,029 | -31.2% |
| Financial charges | 65/66B | €165 | €180 | +€15 | +8.8% |
| Recurring financial charges | 65 | €165 | €180 | +€15 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,503 | -€25,547 | -€6,044 | -31.0% |
| Profit (loss) for the period | 9904 | -€19,503 | -€25,547 | -€6,044 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,503 | -€25,547 | -€6,044 | -31.0% |
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 29 October 2026 via checked.be.