BEZETTINGSWERKEN ROCLI: 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.
BEZETTINGSWERKEN ROCLI
Largest movements
- Tangible fixed assets +€19,615
up €19,615 (+57.0%), from €34,435 to €54,049
of which Furniture and vehicles: +€18,732
- Cash +€3,073
up €3,073 (+688.9%), from €446 to €3,519
mainly Debts after one year (+€20,508) and Depreciation (+€15,886)
- Stocks and contracts +€2,305
new in 2025: €2,305
- Debts after one year +€20,508
up €20,508 (+106.7%), from €19,214 to €39,722
- Trade debts +€13,222
up €13,222 (+248.2%), from €5,327 to €18,549
- Reserves -€10,510
down €10,510 (-40.8%), from €25,770 to €15,261
- Current portion of long-term debt +€7,923
up €7,923 (+97.5%), from €8,129 to €16,051
- Tax, wage and social debts -€6,046
down €6,046 (-83.6%), from €7,230 to €1,185
of which Taxes: -€4,546
- Depreciation +€5,279
up €5,279 (+49.8%), from €10,607 to €15,886
- Financial charges +€2,164
up €2,164 (+104.3%), from €2,075 to €4,238
- Gross operating margin -€1,848
down €1,848 (-12.9%), from €14,340 to €12,493
- Taxes -€1,008
down €1,008 (-84.9%), from €1,187 to €179
- Other operating charges +€448
up €448 (+52.3%), from €857 to €1,306
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 | €73,337 | €98,447 | +€25,110 | +34.2% |
| Fixed assets | 21/28 | €34,435 | €54,049 | +€19,615 | +57.0% |
| Tangible fixed assets | 22/27 | €34,435 | €54,049 | +€19,615 | +57.0% |
| Land and buildings | 22 | - | €2,449 | +€2,449 | |
| Plant, machinery and equipment | 23 | €7,052 | €5,485 | -€1,566 | -22.2% |
| Furniture and vehicles | 24 | €27,383 | €46,115 | +€18,732 | +68.4% |
| Current assets | 29/58 | €38,902 | €44,398 | +€5,496 | +14.1% |
| Stocks and contracts in progress | 3 | - | €2,305 | +€2,305 | |
| Stocks | 30/36 | - | €2,305 | +€2,305 | |
| Amounts receivable within one year | 40/41 | €38,183 | €37,568 | -€615 | -1.6% |
| Trade receivables | 40 | €37,717 | €31,816 | -€5,902 | -15.6% |
| Other amounts receivable | 41 | €465 | €5,752 | +€5,287 | +1135.8% |
| Cash at bank and in hand | 54/58 | €446 | €3,519 | +€3,073 | +688.9% |
| Deferred charges and accrued income | 490/1 | €273 | €1,006 | +€733 | +268.3% |
| Total equity and liabilities | 10/49 | €73,337 | €98,447 | +€25,110 | +34.2% |
| Equity | 10/15 | €31,970 | €21,461 | -€10,510 | -32.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,770 | €15,261 | -€10,510 | -40.8% |
| Distributable reserves | 133 | €25,770 | €15,261 | -€10,510 | -40.8% |
| Amounts payable | 17/49 | €41,367 | €76,987 | +€35,620 | +86.1% |
| Amounts payable after more than one year | 17 | €19,214 | €39,722 | +€20,508 | +106.7% |
| Financial debts | 170/4 | €19,214 | €39,722 | +€20,508 | +106.7% |
| Amounts payable within one year | 42/48 | €22,153 | €37,264 | +€15,111 | +68.2% |
| Current portion of amounts payable after more than one year | 42 | €8,129 | €16,051 | +€7,923 | +97.5% |
| Trade debts | 44 | €5,327 | €18,549 | +€13,222 | +248.2% |
| Suppliers | 440/4 | €5,327 | €18,549 | +€13,222 | +248.2% |
| Taxes, remuneration and social security | 45 | €7,230 | €1,185 | -€6,046 | -83.6% |
| Taxes | 450/3 | €5,730 | €1,185 | -€4,546 | -79.3% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €1,467 | €1,479 | +€12 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,607 | €15,886 | +€5,279 | +49.8% |
| Other operating charges | 640/8 | €857 | €1,306 | +€448 | +52.3% |
| Non-recurring operating charges | 66A | €113 | €1,910 | +€1,797 | +1596.9% |
| Gross operating margin | 9900 | €14,340 | €12,493 | -€1,848 | -12.9% |
| Operating profit (loss) | 9901 | €2,764 | -€6,609 | -€9,372 | |
| Financial income | 75/76B | €783 | €516 | -€267 | -34.1% |
| Recurring financial income | 75 | €783 | €516 | -€267 | -34.1% |
| Financial charges | 65/66B | €2,075 | €4,238 | +€2,164 | +104.3% |
| Recurring financial charges | 65 | €2,075 | €4,238 | +€2,164 | +104.3% |
| Profit (loss) for the period before taxes | 9903 | €1,472 | -€10,331 | -€11,803 | |
| Income taxes | 67/77 | €1,187 | €179 | -€1,008 | -84.9% |
| Profit (loss) for the period | 9904 | €286 | -€10,510 | -€10,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €286 | -€10,510 | -€10,795 |
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 4 October 2026 via checked.be.