Collectief Rocco: 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.
Collectief Rocco
Largest movements
- Cash +€19,363
up €19,363 (+88.8%), from €21,807 to €41,170
mainly Net result for the year (+€20,219) and Depreciation (+€9,152)
- Tangible fixed assets -€4,228
down €4,228 (-10.4%), from €40,512 to €36,283
of which Plant, machinery and equipment: -€4,682
- Receivables within one year +€1,984
new in 2025: €1,984
of which Other amounts receivable: +€1,352
- Stocks and contracts -€1,572
down €1,572 (-10.7%), from €14,664 to €13,092
- Reserves +€20,219
up €20,219 (+105%), from €19,340 to €39,560
- Debts after one year -€7,995
down €7,995 (-32.5%), from €24,619 to €16,624
- Other debts +€7,928
new in 2025: €7,928
- Tax, wage and social debts -€4,170
down €4,170 (-26.7%), from €15,622 to €11,452
of which Remuneration and social security: -€3,516
- Gross operating margin +€9,775
up €9,775 (+15.2%), from €64,320 to €74,095
- Taxes +€2,907
up €2,907 (+66.1%), from €4,400 to €7,307
- Depreciation +€2,668
up €2,668 (+41.1%), from €6,484 to €9,152
- Financial charges +€1,452
up €1,452 (+42.1%), from €3,449 to €4,901
- Other operating charges +€857
up €857 (+80.9%), from €1,059 to €1,916
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 | €79,121 | €94,679 | +€15,558 | +19.7% |
| Fixed assets | 21/28 | €42,292 | €38,063 | -€4,228 | -10.0% |
| Tangible fixed assets | 22/27 | €40,512 | €36,283 | -€4,228 | -10.4% |
| Plant, machinery and equipment | 23 | €18,396 | €13,713 | -€4,682 | -25.5% |
| Furniture and vehicles | 24 | €4,850 | €7,397 | +€2,547 | +52.5% |
| Other tangible fixed assets | 26 | €17,266 | €15,173 | -€2,093 | -12.1% |
| Financial fixed assets | 28 | €1,780 | €1,780 | = | 0.0% |
| Current assets | 29/58 | €36,830 | €56,616 | +€19,787 | +53.7% |
| Stocks and contracts in progress | 3 | €14,664 | €13,092 | -€1,572 | -10.7% |
| Stocks | 30/36 | €14,664 | €13,092 | -€1,572 | -10.7% |
| Amounts receivable within one year | 40/41 | - | €1,984 | +€1,984 | |
| Trade receivables | 40 | - | €632 | +€632 | |
| Other amounts receivable | 41 | - | €1,352 | +€1,352 | |
| Cash at bank and in hand | 54/58 | €21,807 | €41,170 | +€19,363 | +88.8% |
| Deferred charges and accrued income | 490/1 | €359 | €370 | +€11 | +3.2% |
| Total equity and liabilities | 10/49 | €79,121 | €94,679 | +€15,558 | +19.7% |
| Equity | 10/15 | €24,340 | €44,560 | +€20,219 | +83.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,340 | €39,560 | +€20,219 | +105% |
| Distributable reserves | 133 | €19,340 | €39,560 | +€20,219 | +105% |
| Amounts payable | 17/49 | €54,781 | €50,120 | -€4,661 | -8.5% |
| Amounts payable after more than one year | 17 | €24,619 | €16,624 | -€7,995 | -32.5% |
| Financial debts | 170/4 | €24,619 | €16,624 | -€7,995 | -32.5% |
| Amounts payable within one year | 42/48 | €30,162 | €33,495 | +€3,333 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €7,790 | €7,995 | +€204 | +2.6% |
| Trade debts | 44 | €6,750 | €6,121 | -€629 | -9.3% |
| Suppliers | 440/4 | €6,750 | €6,121 | -€629 | -9.3% |
| Taxes, remuneration and social security | 45 | €15,622 | €11,452 | -€4,170 | -26.7% |
| Taxes | 450/3 | €8,337 | €7,683 | -€655 | -7.9% |
| Remuneration and social security | 454/9 | €7,285 | €3,769 | -€3,516 | -48.3% |
| Other amounts payable | 47/48 | - | €7,928 | +€7,928 | |
| Remuneration, social security and pensions | 62 | €29,597 | €29,716 | +€118 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,484 | €9,152 | +€2,668 | +41.1% |
| Other operating charges | 640/8 | €1,059 | €1,916 | +€857 | +80.9% |
| Non-recurring operating charges | 66A | - | €962 | +€962 | |
| Gross operating margin | 9900 | €64,320 | €74,095 | +€9,775 | +15.2% |
| Operating profit (loss) | 9901 | €27,179 | €32,348 | +€5,169 | +19.0% |
| Financial income | 75/76B | €10 | €80 | +€69 | +667% |
| Recurring financial income | 75 | €10 | €80 | +€69 | +667% |
| Financial charges | 65/66B | €3,449 | €4,901 | +€1,452 | +42.1% |
| Recurring financial charges | 65 | €3,449 | €4,901 | +€1,452 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €23,740 | €27,526 | +€3,786 | +15.9% |
| Income taxes | 67/77 | €4,400 | €7,307 | +€2,907 | +66.1% |
| Profit (loss) for the period | 9904 | €19,340 | €20,219 | +€879 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,340 | €20,219 | +€879 | +4.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.