La RoCa Consulting: 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.
La RoCa Consulting
Largest movements
- Cash +€21,453
up €21,453 (+100.2%), from €21,421 to €42,874
mainly Net result for the year (+€23,590) and Other debts (+€9,355)
- Receivables within one year +€5,930
up €5,930 (+146.6%), from €4,046 to €9,976
of which Trade receivables: +€6,318
- Other debts +€9,355
up €9,355 (+791.1%), from €1,183 to €10,537
- Profit (loss) carried forward +€8,940
up €8,940 (+59.4%), from €15,047 to €23,987
- Reserves +€7,500
new in 2025: €7,500
- Tax, wage and social debts +€3,007
up €3,007 (+55.3%), from €5,440 to €8,447
- Accrued charges and deferred income -€1,212
down €1,212 (-100.0%), from €1,212 to €0
- Gross operating margin +€11,363
up €11,363 (+55.7%), from €20,391 to €31,753
- Taxes +€3,045
up €3,045 (+70.5%), from €4,318 to €7,363
- Other operating charges +€387
new in 2025: €387
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 | €26,512 | €53,483 | +€26,971 | +101.7% |
| Fixed assets | 21/28 | €1,046 | €633 | -€413 | -39.5% |
| Tangible fixed assets | 22/27 | €1,046 | €633 | -€413 | -39.5% |
| Furniture and vehicles | 24 | €1,046 | €633 | -€413 | -39.5% |
| Current assets | 29/58 | €25,467 | €52,850 | +€27,383 | +107.5% |
| Amounts receivable within one year | 40/41 | €4,046 | €9,976 | +€5,930 | +146.6% |
| Trade receivables | 40 | €3,520 | €9,838 | +€6,318 | +179.5% |
| Other amounts receivable | 41 | €526 | €138 | -€388 | -73.7% |
| Cash at bank and in hand | 54/58 | €21,421 | €42,874 | +€21,453 | +100.2% |
| Total equity and liabilities | 10/49 | €26,512 | €53,483 | +€26,971 | +101.7% |
| Equity | 10/15 | €17,047 | €33,487 | +€16,440 | +96.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €7,500 | +€7,500 | |
| Distributable reserves | 133 | - | €7,500 | +€7,500 | |
| Profit (loss) carried forward | 14 | €15,047 | €23,987 | +€8,940 | +59.4% |
| Amounts payable | 17/49 | €9,465 | €19,996 | +€10,531 | +111.3% |
| Amounts payable within one year | 42/48 | €8,253 | €19,996 | +€11,743 | +142.3% |
| Trade debts | 44 | €1,631 | €1,012 | -€619 | -37.9% |
| Suppliers | 440/4 | €1,631 | €1,012 | -€619 | -37.9% |
| Taxes, remuneration and social security | 45 | €5,440 | €8,447 | +€3,007 | +55.3% |
| Taxes | 450/3 | €5,440 | €8,447 | +€3,007 | +55.3% |
| Other amounts payable | 47/48 | €1,183 | €10,537 | +€9,355 | +791.1% |
| Accrued charges and deferred income | 492/3 | €1,212 | €0 | -€1,212 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €413 | +€220 | +114.6% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €20,391 | €31,753 | +€11,363 | +55.7% |
| Operating profit (loss) | 9901 | €20,198 | €30,953 | +€10,755 | +53.2% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €20,198 | €30,953 | +€10,755 | +53.2% |
| Income taxes | 67/77 | €4,318 | €7,363 | +€3,045 | +70.5% |
| Profit (loss) for the period | 9904 | €15,880 | €23,590 | +€7,710 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,880 | €23,590 | +€7,710 | +48.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.