PROJET ROCOURT: 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.
PROJET ROCOURT
Largest movements
- Cash +€8,645
up €8,645 (+109.0%), from €7,931 to €16,577
mainly Debts after one year (+€77,608)
- Debts after one year +€77,608
up €77,608 (+1.4%), from €5.5m to €5.6m
- Profit (loss) carried forward -€66,754
down €66,754 (-1.1%), from -€6.3m to -€6.4m
- Other operating charges +€687
new in 2025: €687
- Gross operating margin +€613
up €613 (+24.3%), from -€2,525 to -€1,912
- Financial income -€317
no longer reported in 2025 (was €317)
of which Financial income: -€317
- Staff costs +€197
up €197 (+0.3%), from €63,843 to €64,040
- Financial charges +€47
up €47 (+69.8%), from €68 to €115
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 | €139,211 | €149,172 | +€9,961 | +7.2% |
| Fixed assets | 21/28 | €131,280 | €131,280 | = | 0.0% |
| Tangible fixed assets | 22/27 | €131,280 | €131,280 | = | 0.0% |
| Land and buildings | 22 | €131,280 | €131,280 | = | 0.0% |
| Current assets | 29/58 | €7,931 | €17,893 | +€9,961 | +125.6% |
| Amounts receivable within one year | 40/41 | - | €1,316 | +€1,316 | |
| Other amounts receivable | 41 | - | €1,316 | +€1,316 | |
| Cash at bank and in hand | 54/58 | €7,931 | €16,577 | +€8,645 | +109.0% |
| Total equity and liabilities | 10/49 | €139,211 | €149,172 | +€9,961 | +7.2% |
| Equity | 10/15 | -€5,407,584 | -€5,474,338 | -€66,754 | -1.2% |
| Contributions | 10/11 | €930,500 | €930,500 | = | 0.0% |
| Capital | 10 | €930,500 | €930,500 | = | 0.0% |
| Issued capital | 100 | €930,500 | €930,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,338,084 | -€6,404,838 | -€66,754 | -1.1% |
| Amounts payable | 17/49 | €5,546,796 | €5,623,511 | +€76,715 | +1.4% |
| Amounts payable after more than one year | 17 | €5,543,023 | €5,620,631 | +€77,608 | +1.4% |
| Other amounts payable | 178/9 | €5,543,023 | €5,620,631 | +€77,608 | +1.4% |
| Amounts payable within one year | 42/48 | €3,773 | €2,880 | -€893 | -23.7% |
| Trade debts | 44 | €587 | - | -€587 | |
| Suppliers | 440/4 | €587 | - | -€587 | |
| Taxes, remuneration and social security | 45 | €3,186 | €2,880 | -€306 | -9.6% |
| Taxes | 450/3 | - | €129 | +€129 | |
| Remuneration and social security | 454/9 | €3,186 | €2,751 | -€435 | -13.6% |
| Remuneration, social security and pensions | 62 | €63,843 | €64,040 | +€197 | +0.3% |
| Other operating charges | 640/8 | - | €687 | +€687 | |
| Gross operating margin | 9900 | -€2,525 | -€1,912 | +€613 | +24.3% |
| Operating profit (loss) | 9901 | -€66,367 | -€66,639 | -€272 | -0.4% |
| Financial income | 75/76B | €317 | - | -€317 | |
| Recurring financial income | 75 | €317 | - | -€317 | |
| Non-recurring financial income | 76B | €317 | - | -€317 | |
| Financial charges | 65/66B | €68 | €115 | +€47 | +69.8% |
| Recurring financial charges | 65 | €68 | €115 | +€47 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | -€66,118 | -€66,754 | -€636 | -1.0% |
| Profit (loss) for the period | 9904 | -€66,118 | -€66,754 | -€636 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,118 | -€66,754 | -€636 | -1.0% |
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 5 October 2026 via checked.be.