R.O.C.: 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.
R.O.C.
Largest movements
- Cash +€4,949
up €4,949 (+34.5%), from €14,349 to €19,298
mainly Depreciation (+€6,106) and Net result for the year (+€4,303)
- Reserves +€4,200
up €4,200 (+13.3%), from €31,660 to €35,860
of which Distributable reserves: +€4,200
- Depreciation +€1,296
up €1,296 (+26.9%), from €4,810 to €6,106
- Gross operating margin +€613
up €613 (+4.8%), from €12,741 to €13,354
- Taxes -€287
down €287 (-12.7%), from €2,263 to €1,976
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 | €67,537 | €71,831 | +€4,295 | +6.4% |
| Fixed assets | 21/28 | €51,690 | €51,180 | -€509 | -1.0% |
| Tangible fixed assets | 22/27 | €51,690 | €51,180 | -€509 | -1.0% |
| Land and buildings | 22 | €32,753 | €30,304 | -€2,450 | -7.5% |
| Other tangible fixed assets | 26 | €18,936 | €20,877 | +€1,941 | +10.2% |
| Current assets | 29/58 | €15,847 | €20,651 | +€4,804 | +30.3% |
| Amounts receivable within one year | 40/41 | €1,499 | €1,353 | -€145 | -9.7% |
| Trade receivables | 40 | €690 | €549 | -€141 | -20.5% |
| Other amounts receivable | 41 | €809 | €805 | -€4 | -0.5% |
| Cash at bank and in hand | 54/58 | €14,349 | €19,298 | +€4,949 | +34.5% |
| Total equity and liabilities | 10/49 | €67,537 | €71,831 | +€4,295 | +6.4% |
| Equity | 10/15 | €59,580 | €63,882 | +€4,303 | +7.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €31,660 | €35,860 | +€4,200 | +13.3% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €29,760 | €33,960 | +€4,200 | +14.1% |
| Profit (loss) carried forward | 14 | €8,920 | €9,022 | +€103 | +1.2% |
| Amounts payable | 17/49 | €7,957 | €7,949 | -€8 | -0.1% |
| Amounts payable within one year | 42/48 | €6,389 | €6,807 | +€418 | +6.5% |
| Trade debts | 44 | €43 | €741 | +€698 | +1,643% |
| Suppliers | 440/4 | €43 | €741 | +€698 | +1,643% |
| Taxes, remuneration and social security | 45 | €2,256 | €1,976 | -€280 | -12.4% |
| Taxes | 450/3 | €2,256 | €1,976 | -€280 | -12.4% |
| Other amounts payable | 47/48 | €4,090 | €4,090 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,568 | €1,142 | -€426 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,810 | €6,106 | +€1,296 | +26.9% |
| Other operating charges | 640/8 | €713 | €736 | +€23 | +3.3% |
| Gross operating margin | 9900 | €12,741 | €13,354 | +€613 | +4.8% |
| Operating profit (loss) | 9901 | €7,218 | €6,512 | -€706 | -9.8% |
| Financial charges | 65/66B | €266 | €233 | -€33 | -12.3% |
| Recurring financial charges | 65 | €266 | €233 | -€33 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €6,952 | €6,279 | -€674 | -9.7% |
| Income taxes | 67/77 | €2,263 | €1,976 | -€287 | -12.7% |
| Profit (loss) for the period | 9904 | €4,689 | €4,303 | -€386 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,689 | €4,303 | -€386 | -8.2% |
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 18 October 2026 via checked.be.