O Rocour Services: 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.
O Rocour Services
Largest movements
- Receivables within one year +€27,959
up €27,959 (+22.1%), from €126,630 to €154,589
of which Other amounts receivable: +€23,361
- Tangible fixed assets -€8,201
down €8,201 (-32.1%), from €25,546 to €17,345
- Profit (loss) carried forward +€24,932
up €24,932 (+24.2%), from €102,949 to €127,881
- Debts after one year -€7,693
down €7,693 (-44.9%), from €17,124 to €9,431
- Tax, wage and social debts +€3,198
up €3,198 (+17.5%), from €18,263 to €21,462
- Gross operating margin -€10,915
down €10,915 (-21.9%), from €49,770 to €38,854
- Financial income +€7,046
new in 2025: €7,046
- Financial charges -€699
down €699 (-33.4%), from €2,091 to €1,392
- Taxes -€560
down €560 (-5.2%), from €10,760 to €10,200
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 | €152,924 | €172,204 | +€19,280 | +12.6% |
| Fixed assets | 21/28 | €25,546 | €17,345 | -€8,201 | -32.1% |
| Tangible fixed assets | 22/27 | €25,546 | €17,345 | -€8,201 | -32.1% |
| Furniture and vehicles | 24 | €25,546 | €17,345 | -€8,201 | -32.1% |
| Current assets | 29/58 | €127,379 | €154,859 | +€27,481 | +21.6% |
| Stocks and contracts in progress | 3 | €600 | €0 | -€600 | -100% |
| Stocks | 30/36 | €600 | €0 | -€600 | -100% |
| Amounts receivable within one year | 40/41 | €126,630 | €154,589 | +€27,959 | +22.1% |
| Trade receivables | 40 | €5,294 | €9,892 | +€4,598 | +86.9% |
| Other amounts receivable | 41 | €121,336 | €144,697 | +€23,361 | +19.3% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | €149 | €270 | +€122 | +81.9% |
| Total equity and liabilities | 10/49 | €152,924 | €172,204 | +€19,280 | +12.6% |
| Equity | 10/15 | €104,949 | €129,881 | +€24,932 | +23.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,949 | €127,881 | +€24,932 | +24.2% |
| Amounts payable | 17/49 | €47,975 | €42,323 | -€5,652 | -11.8% |
| Amounts payable after more than one year | 17 | €17,124 | €9,431 | -€7,693 | -44.9% |
| Financial debts | 170/4 | €17,124 | €9,431 | -€7,693 | -44.9% |
| Amounts payable within one year | 42/48 | €30,738 | €32,893 | +€2,155 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €7,350 | €7,693 | +€343 | +4.7% |
| Financial debts | 43 | €4,044 | €2,825 | -€1,219 | -30.1% |
| Credit institutions | 430/8 | €4,044 | €2,825 | -€1,219 | -30.1% |
| Trade debts | 44 | €1,080 | €913 | -€167 | -15.5% |
| Suppliers | 440/4 | €1,080 | €913 | -€167 | -15.5% |
| Taxes, remuneration and social security | 45 | €18,263 | €21,462 | +€3,198 | +17.5% |
| Taxes | 450/3 | €18,263 | €21,462 | +€3,198 | +17.5% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €114 | €0 | -€114 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,201 | €8,201 | -€0 | 0.0% |
| Other operating charges | 640/8 | €899 | €1,176 | +€277 | +30.9% |
| Gross operating margin | 9900 | €49,770 | €38,854 | -€10,915 | -21.9% |
| Operating profit (loss) | 9901 | €40,670 | €29,478 | -€11,193 | -27.5% |
| Financial income | 75/76B | - | €7,046 | +€7,046 | |
| Recurring financial income | 75 | - | €7,046 | +€7,046 | |
| Financial charges | 65/66B | €2,091 | €1,392 | -€699 | -33.4% |
| Recurring financial charges | 65 | €2,091 | €1,392 | -€699 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €38,579 | €35,132 | -€3,447 | -8.9% |
| Income taxes | 67/77 | €10,760 | €10,200 | -€560 | -5.2% |
| Profit (loss) for the period | 9904 | €27,819 | €24,932 | -€2,887 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,819 | €24,932 | -€2,887 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.