ROLEY: what changed
ROLEY
Largest movements
- Receivables within one year +€35,519
up €35,519 (+43.8%), from €81,137 to €116,656
of which Trade receivables: +€30,867
- Receivables after one year +€20,194
up €20,194 (+49.3%), from €41,000 to €61,194
- Cash -€9,230
down €9,230 (-19.9%), from €46,385 to €37,155
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€35,519)
- Tangible fixed assets -€7,769
down €7,769 (-100%), from €7,769 to €0
- Other debts +€91,448
up €91,448, from €0 to €91,448
- Reserves -€56,095
down €56,095 (-26.0%), from €215,937 to €159,842
- Financial income -€4,970
down €4,970 (-92.8%), from €5,359 to €388
- Depreciation -€4,156
down €4,156 (-34.8%), from €11,925 to €7,769
- Gross operating margin +€418
up €418 (+1.1%), from €37,609 to €38,027
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,854 | €290,568 | +€38,714 | +15.4% |
| Fixed assets | 21/28 | €83,332 | €75,563 | -€7,769 | -9.3% |
| Tangible fixed assets | 22/27 | €7,769 | €0 | -€7,769 | -100% |
| Furniture and vehicles | 24 | €7,769 | €0 | -€7,769 | -100% |
| Financial fixed assets | 28 | €75,563 | €75,563 | = | 0.0% |
| Current assets | 29/58 | €168,522 | €215,005 | +€46,483 | +27.6% |
| Amounts receivable after more than one year | 29 | €41,000 | €61,194 | +€20,194 | +49.3% |
| Other amounts receivable | 291 | €41,000 | €61,194 | +€20,194 | +49.3% |
| Amounts receivable within one year | 40/41 | €81,137 | €116,656 | +€35,519 | +43.8% |
| Trade receivables | 40 | €56,205 | €87,072 | +€30,867 | +54.9% |
| Other amounts receivable | 41 | €24,932 | €29,584 | +€4,652 | +18.7% |
| Cash at bank and in hand | 54/58 | €46,385 | €37,155 | -€9,230 | -19.9% |
| Total equity and liabilities | 10/49 | €251,854 | €290,568 | +€38,714 | +15.4% |
| Equity | 10/15 | €234,537 | €178,442 | -€56,095 | -23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,937 | €159,842 | -€56,095 | -26.0% |
| Distributable reserves | 133 | €215,937 | €159,842 | -€56,095 | -26.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,318 | €112,126 | +€94,809 | +547% |
| Amounts payable within one year | 42/48 | €17,318 | €112,126 | +€94,809 | +547% |
| Trade debts | 44 | €2,391 | €3,985 | +€1,594 | +66.7% |
| Suppliers | 440/4 | €2,391 | €3,985 | +€1,594 | +66.7% |
| Taxes, remuneration and social security | 45 | €14,927 | €16,693 | +€1,767 | +11.8% |
| Taxes | 450/3 | €14,927 | €16,693 | +€1,767 | +11.8% |
| Other amounts payable | 47/48 | €0 | €91,448 | +€91,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,925 | €7,769 | -€4,156 | -34.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,325 | €952 | -€373 | -28.1% |
| Gross operating margin | 9900 | €37,609 | €38,027 | +€418 | +1.1% |
| Operating profit (loss) | 9901 | €24,359 | €29,305 | +€4,946 | +20.3% |
| Financial income | 75/76B | €5,359 | €388 | -€4,970 | -92.8% |
| Recurring financial income | 75 | €5,359 | €388 | -€4,970 | -92.8% |
| Financial charges | 65/66B | €242 | €182 | -€60 | -24.9% |
| Recurring financial charges | 65 | €242 | €182 | -€60 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €29,476 | €29,512 | +€36 | +0.1% |
| Income taxes | 67/77 | €10,551 | €10,607 | +€57 | +0.5% |
| Profit (loss) for the period | 9904 | €18,925 | €18,905 | -€20 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,925 | €18,905 | -€20 | -0.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.