ROCA
ActiveFinancials · financial year 2023, micro format
2024 annual accounts not yet filed, deadline passed on 31 July 2025 The financial year closed on 31 December 2024. The accounts are due at the latest 7 months after the close (Companies Code art. 3:10). 2 financial years without a filing since the last one filed. Source: NBB filings, as of 4 November 2026.
Annual accounts 2023 filed on 30-08-2024 PDF all 23 filings
Turnover
€24,074▲ 9.0%
2021 · €22,084
EBIT margin
-37.7%▼ 26.9pp
2021 · -10.8%
Net result
-€18,012▼ 65.4%
2022 · -€10,890
Working capital
-€48,135▼ 66.9%
2022 · -€28,845
Multi-year overview
2018 to 2023, 6 financial yearsTurnover
no figure
2023
20182023
Operating result
-€16,177
▼ 78.2%
2023
20182023
Net result
-€18,012
▼ 65.4%
2023
lowest quarter of the sector
20182023
EBIT margin
no figure
2023
20182023
Equity
-€49,097
▼ 57.9%
2023
lowest quarter of the sector
20182023
Total assets
€26,085
▼ 9.8%
2023
middle half of the sector
20182023
Debt
€75,182
▲ 25.3%
2023
20182023
Working capital
-€48,135
▼ 66.9%
2023
lowest quarter of the sector
20182023
Solvency
-188.2%
▼ 80.8pp
2023
lowest quarter of the sector
20182023
Current ratio
0.35
▼ 0.15
2023
lowest quarter of the sector
20182023
Return on assets (ROA)
-69.1%
▼ 31.4pp
2023
lowest quarter of the sector
20182023
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line201820192020202120222023
Turnover€46,185-€53,543▲ 15.9%€29,782▼ 44.4%€22,084▼ 25.8%€24,074▲ 9.0%
Operating result-€1,635--€10,829▼ 562%-€3,419▲ 68.4%-€2,383▲ 30.3%-€9,076▼ 281%-€16,177▼ 78.2%
Net result-€3,103--€13,492▼ 335%-€5,653within the sector's middle half▲ 58.1%-€4,403below the sector's middle half▲ 22.1%-€10,890below the sector's middle half▼ 147%-€18,012below the sector's middle half▼ 65.4%
EBIT margin-3.5%--20.2%▼ 16.7pp-11.5%▲ 8.7pp-10.8%▲ 0.7pp-37.7%▼ 26.9pp
Equity€3,354--€10,139-€15,792below the sector's middle half▼ 55.8%-€20,195below the sector's middle half▼ 27.9%-€31,085below the sector's middle half▼ 53.9%-€49,097below the sector's middle half▼ 57.9%
Total assets€34,242-€30,328▼ 11.4%€24,413within the sector's middle half▼ 19.5%€30,910within the sector's middle half▲ 26.6%€28,929within the sector's middle half▼ 6.4%€26,085within the sector's middle half▼ 9.8%
Debt€30,888-€40,466▲ 31.0%€40,204▼ 0.6%€51,105▲ 27.1%€60,014▲ 17.4%€75,182▲ 25.3%
Working capital-€2,680--€15,844▼ 491%-€16,545within the sector's middle half▼ 4.4%-€23,100within the sector's middle half▼ 39.6%-€28,845below the sector's middle half▼ 24.9%-€48,135below the sector's middle half▼ 66.9%
Solvency9.8%--33.4%▼ 43.2pp-64.7%below the sector's middle half▼ 31.3pp-65.3%below the sector's middle half▼ 0.6pp-107.5%below the sector's middle half▼ 42.1pp-188.2%below the sector's middle half▼ 80.8pp
Current ratio0.90-0.61▼ 0.300.58within the sector's middle half▼ 0.020.54within the sector's middle half▼ 0.040.50within the sector's middle half▼ 0.040.35below the sector's middle half▼ 0.15
Return on assets (ROA)-9.1%--44.5%▼ 35.4pp-23.2%below the sector's middle half▲ 21.3pp-14.2%below the sector's middle half▲ 8.9pp-37.6%below the sector's middle half▼ 23.4pp-69.1%below the sector's middle half▼ 31.4pp
above
within
below
The sector band is the middle half of the companies in Personal service activities (NACE 96). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2023 is a loss of €16,177, larger than the loss of €9,076 in 2022. It is the lowest result since 2019.
Key figures and ratios
Quick ratio
0.06▼
2022 · 0.09
Debt ≤ 1 year
€74,220▲
2022 · €57,775
Income taxes
€56▲
2022 · €52
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Overdue debts
| Item | 2021 | 2022 | 2023 |
|---|---|---|---|
| Overdue tax debts | - | - | €2,759 |
Source: notes to the 2021 to 2023 annual accounts (statement of debts)
Investments
| Item | 2021 | 2022 | 2023 |
|---|---|---|---|
| Tangible fixed assets | €4,000 | €0 | - |
| Depreciation and write-downs of the year | €1,193 | €131 | - |
Source: notes to the 2021 to 2023 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Turnover70 | €46,185 | €53,543 | €29,782 | €22,084 | €24,074 | - | - |
| Non-recurring operating income76A | - | - | - | €6,750 | - | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | €30,592 | €30,675 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €4,352 | €4,852 | €4,714 | €1,193 | €131 | - | - |
| Other operating charges640/8 | - | - | - | €1,102 | €839 | €1,642 | ▲ 95.6% |
| Non-recurring operating charges66A | - | - | - | - | €3,106 | - | - |
| Gross operating margin9900 | €7,033 | -€5,024 | €2,904 | -€88 | -€5,000 | -€14,535 | ▼ 191% |
| Operating profit (loss)9901 | -€1,635 | -€10,829 | -€3,419 | -€2,383 | -€9,076 | -€16,177 | ▼ 78.2% |
| Financial income75/76B | - | - | - | €0 | €28 | €202 | ▲ 619% |
| Recurring financial income75 | €0 | €33 | - | €0 | €28 | €202 | ▲ 619% |
| Financial charges65/66B | - | - | - | €1,970 | €1,791 | €1,981 | ▲ 10.6% |
| Recurring financial charges65 | €1,418 | €2,580 | €2,185 | €1,970 | €1,791 | €1,981 | ▲ 10.6% |
| Profit (loss) for the period before taxes9903 | -€3,054 | -€13,376 | -€5,604 | -€4,354 | -€10,838 | -€17,956 | ▼ 65.7% |
| Income taxes67/77 | €49 | €117 | €49 | €50 | €52 | €56 | ▲ 9.3% |
| Profit (loss) for the period9904 | -€3,103 | -€13,492 | -€5,653 | -€4,403 | -€10,890 | -€18,012 | ▼ 65.4% |
| Profit (loss) for the period to be appropriated9905 | -€3,103 | -€13,492 | -€5,653 | -€4,403 | -€10,890 | -€18,012 | ▼ 65.4% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Total assets20/58 | €34,242 | €30,328 | €24,413 | €30,910 | €28,929 | €26,085 | ▼ 9.8% |
| Formation expenses20 | €0 | €0 | €0 | €0 | €0 | - | - |
| Fixed assets21/28 | €9,411 | €6,059 | €1,345 | €3,652 | €0 | €0 | - |
| Tangible fixed assets22/27 | €9,411 | €6,059 | €1,345 | €3,652 | €0 | €0 | - |
| Plant, machinery and equipment23 | - | - | - | €0 | €0 | €0 | - |
| Furniture and vehicles24 | - | - | - | €3,521 | €0 | €0 | - |
| Other tangible fixed assets26 | - | - | - | €131 | €0 | €0 | - |
| Financial fixed assets28 | €0 | - | - | - | - | - | - |
| Current assets29/58 | €24,831 | €24,269 | €23,068 | €27,258 | €28,929 | €26,085 | ▼ 9.8% |
| Stocks and contracts in progress3 | €17,084 | €19,885 | €19,794 | €23,746 | €23,513 | €21,725 | ▼ 7.6% |
| Stocks30/36 | - | - | - | €23,746 | €23,513 | €21,725 | ▼ 7.6% |
| Amounts receivable within one year40/41 | €0 | €0 | €400 | €0 | €780 | €200 | ▼ 74.4% |
| Trade receivables40 | - | - | - | €0 | €780 | €200 | ▼ 74.4% |
| Other amounts receivable41 | - | - | - | €0 | - | - | - |
| Cash at bank and in hand54/58 | €7,335 | €3,985 | €2,504 | €3,247 | €2,337 | €3,684 | ▲ 57.7% |
| Deferred charges and accrued income490/1 | - | - | - | €265 | €2,299 | €476 | ▼ 79.3% |
| Equity and liabilities | |||||||
| Total equity and liabilities10/49 | €34,242 | €30,328 | €24,413 | €30,910 | €28,929 | €26,085 | ▼ 9.8% |
| Equity10/15 | €3,354 | -€10,139 | -€15,792 | -€20,195 | -€31,085 | -€49,097 | ▼ 57.9% |
| Contributions10/11 | €6,200 | €6,200 | - | €6,200 | €6,200 | €6,200 | = |
| Reserves13 | €48 | €48 | €48 | €48 | €48 | €48 | = |
| Non-distributable reserves130/1 | - | - | - | €48 | €48 | €48 | = |
| Reserves not available under the articles1311 | - | - | - | €48 | €48 | €48 | = |
| Profit (loss) carried forward14 | -€2,894 | -€16,387 | -€22,040 | -€26,443 | -€37,333 | -€55,345 | ▼ 48.2% |
| Amounts payable17/49 | €30,888 | €40,466 | €40,204 | €51,105 | €60,014 | €75,182 | ▲ 25.3% |
| Amounts payable after more than one year17 | €3,377 | €0 | €0 | - | - | - | - |
| Amounts payable within one year42/48 | €27,511 | €40,113 | €39,613 | €50,358 | €57,775 | €74,220 | ▲ 28.5% |
| Financial debts43 | - | - | - | €9,888 | €9,597 | €9,499 | ▼ 1.0% |
| Credit institutions430/8 | - | - | - | €9,888 | €9,597 | €9,499 | ▼ 1.0% |
| Trade debts44 | €924 | €660 | €2,713 | €915 | €4,470 | €10,179 | ▲ 128% |
| Suppliers440/4 | - | - | - | €777 | €2,620 | €10,179 | ▲ 288% |
| Bills of exchange payable441 | - | - | - | €138 | €1,850 | - | - |
| Taxes, remuneration and social security45 | - | - | - | €1,148 | €2,169 | €5,096 | ▲ 135% |
| Taxes450/3 | - | - | - | €1,148 | €2,169 | €5,096 | ▲ 135% |
| Remuneration and social security454/9 | - | - | - | €0 | €0 | - | - |
| Other amounts payable47/48 | - | - | - | €38,407 | €41,540 | €49,446 | ▲ 19.0% |
| Accrued charges and deferred income492/3 | - | - | - | €746 | €2,239 | €961 | ▼ 57.1% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | Change |
|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€3,103 | -€13,492 | -€5,653 | -€4,403 | -€10,890 | -€18,012 | ▼ 65.4% |
| + Depreciation and write-downs630 | €4,352 | €4,852 | €4,714 | €1,193 | €131 | - | - |
| Operating cash flow (approximation) | €1,250 | -€8,640 | -€939 | -€3,211 | -€10,759 | -€18,012 | ▼ 67.4% |
| Investment in fixed assets (approximation) | - | -€1,500 | €0 | -€3,500 | €3,521 | €0 | ▼ 100% |
| Change in cash | - | -€3,349 | -€1,481 | €743 | -€910 | €1,347 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 23 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2023 | micro format | 30-08-2024 | 2024-00412364 | |
| 31-12-2022 | micro format | 29-08-2023 | 2023-00368398 | |
| 31-12-2021 | micro format | 29-08-2022 | 2022-20332046 | |
| 31-12-2020 | micro format | 29-06-2021 | 2021-26000055 | |
| 31-12-2019 | micro format | 29-09-2020 | 2020-56200493 | |
| 31-12-2018 | micro format | 30-07-2019 | 2019-39800227 | |
| 31-12-2017 | micro format | 26-07-2018 | 2018-37600535 | |
| 31-12-2016 | micro format | 18-08-2017 | 2017-44100090 | |
| 31-12-2015 | full format | 29-08-2016 | 2016-48000448 | |
| 31-12-2014 | full format | 28-08-2015 | 2015-48800219 |