roc & co: 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.
roc & co
Largest movements
- Tangible fixed assets +€106,714
up €106,714 (+4,304%), from €2,479 to €109,193
of which Land and buildings: +€58,615
- Receivables within one year +€25,963
up €25,963 (+241%), from €10,769 to €36,732
of which Trade receivables: +€20,749
- Cash +€17,321
up €17,321 (+116%), from €14,873 to €32,195
mainly Debts after one year (+€77,544) and Net result for the year (+€31,617)
- Debts after one year +€77,544
new in 2025: €77,544
- Reserves +€31,617
up €31,617 (+2,959%), from €1,069 to €32,685
- Current portion of long-term debt +€20,312
new in 2025: €20,312
- Trade debts +€16,290
up €16,290 (+184%), from €8,849 to €25,139
- Tax, wage and social debts +€6,655
up €6,655 (+55.4%), from €12,006 to €18,661
of which Remuneration and social security: +€6,613
- Gross operating margin +€47,073
up €47,073 (+537%), from €8,765 to €55,838
- Depreciation +€10,229
up €10,229 (+843%), from €1,214 to €11,443
- Taxes +€8,618
up €8,618 (+251%), from €3,431 to €12,048
- Financial income +€7,720
up €7,720 (+8,327%), from €93 to €7,812
of which Non-recurring financial income: +€7,438
- Financial charges +€4,756
up €4,756 (+193%), from €2,461 to €7,217
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 | €30,442 | €179,341 | +€148,899 | +489% |
| Fixed assets | 21/28 | €2,479 | €109,193 | +€106,714 | +4,304% |
| Tangible fixed assets | 22/27 | €2,479 | €109,193 | +€106,714 | +4,304% |
| Land and buildings | 22 | - | €58,615 | +€58,615 | |
| Plant, machinery and equipment | 23 | €868 | €638 | -€230 | -26.4% |
| Furniture and vehicles | 24 | €1,611 | €49,940 | +€48,328 | +2,999% |
| Current assets | 29/58 | €27,962 | €70,148 | +€42,186 | +151% |
| Amounts receivable within one year | 40/41 | €10,769 | €36,732 | +€25,963 | +241% |
| Trade receivables | 40 | €10,769 | €31,518 | +€20,749 | +193% |
| Other amounts receivable | 41 | - | €5,214 | +€5,214 | |
| Cash at bank and in hand | 54/58 | €14,873 | €32,195 | +€17,321 | +116% |
| Deferred charges and accrued income | 490/1 | €2,320 | €1,222 | -€1,098 | -47.3% |
| Total equity and liabilities | 10/49 | €30,442 | €179,341 | +€148,899 | +489% |
| Equity | 10/15 | €6,069 | €37,685 | +€31,617 | +521% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,069 | €32,685 | +€31,617 | +2,959% |
| Distributable reserves | 133 | €1,069 | €32,685 | +€31,617 | +2,959% |
| Amounts payable | 17/49 | €24,373 | €141,656 | +€117,283 | +481% |
| Amounts payable after more than one year | 17 | - | €77,544 | +€77,544 | |
| Financial debts | 170/4 | - | €77,544 | +€77,544 | |
| Amounts payable within one year | 42/48 | €22,373 | €64,112 | +€41,739 | +187% |
| Current portion of amounts payable after more than one year | 42 | - | €20,312 | +€20,312 | |
| Trade debts | 44 | €8,849 | €25,139 | +€16,290 | +184% |
| Suppliers | 440/4 | €8,849 | €25,139 | +€16,290 | +184% |
| Taxes, remuneration and social security | 45 | €12,006 | €18,661 | +€6,655 | +55.4% |
| Taxes | 450/3 | €12,006 | €12,048 | +€42 | +0.4% |
| Remuneration and social security | 454/9 | - | €6,613 | +€6,613 | |
| Other amounts payable | 47/48 | €1,518 | - | -€1,518 | |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,214 | €11,443 | +€10,229 | +843% |
| Other operating charges | 640/8 | €684 | €1,326 | +€642 | +93.9% |
| Gross operating margin | 9900 | €8,765 | €55,838 | +€47,073 | +537% |
| Operating profit (loss) | 9901 | €6,867 | €43,069 | +€36,202 | +527% |
| Financial income | 75/76B | €93 | €7,812 | +€7,720 | +8,327% |
| Recurring financial income | 75 | €93 | €374 | +€282 | +304% |
| Non-recurring financial income | 76B | - | €7,438 | +€7,438 | |
| Financial charges | 65/66B | €2,461 | €7,217 | +€4,756 | +193% |
| Recurring financial charges | 65 | €2,461 | €7,217 | +€4,756 | +193% |
| Profit (loss) for the period before taxes | 9903 | €4,499 | €43,665 | +€39,166 | +871% |
| Income taxes | 67/77 | €3,431 | €12,048 | +€8,618 | +251% |
| Profit (loss) for the period | 9904 | €1,069 | €31,617 | +€30,548 | +2,859% |
| Profit (loss) for the period to be appropriated | 9905 | €1,069 | €31,617 | +€30,548 | +2,859% |
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.