ROC.COCO: 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.COCO
Largest movements
- Cash +€25,394
up €25,394 (+184%), from €13,837 to €39,232
mainly Net result for the year (+€28,471) and Current portion of long-term debt (+€18,000)
- Financial fixed assets +€18,000
up €18,000 (+2,676%), from €673 to €18,673
- Receivables within one year -€10,610
down €10,610 (-22.6%), from €46,981 to €36,370
of which Trade receivables: -€11,470
- Tangible fixed assets +€1,876
up €1,876 (+34.8%), from €5,385 to €7,261
- Reserves +€28,471
up €28,471 (+74.4%), from €38,288 to €66,759
- Current portion of long-term debt +€18,000
new in 2025: €18,000
- Tax, wage and social debts -€9,489
down €9,489 (-43.3%), from €21,908 to €12,418
of which Taxes: -€9,572
- Other debts -€2,036
down €2,036 (-52.3%), from €3,893 to €1,857
- Gross operating margin -€12,965
down €12,965 (-25.6%), from €50,694 to €37,729
- Taxes -€2,367
down €2,367 (-24.1%), from €9,823 to €7,457
- Financial income +€1,077
up €1,077 (+1,411%), from €76 to €1,153
- Depreciation +€537
up €537 (+32.8%), from €1,639 to €2,176
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 | €68,058 | €102,825 | +€34,767 | +51.1% |
| Fixed assets | 21/28 | €6,058 | €25,934 | +€19,876 | +328% |
| Tangible fixed assets | 22/27 | €5,385 | €7,261 | +€1,876 | +34.8% |
| Furniture and vehicles | 24 | €5,385 | €7,261 | +€1,876 | +34.8% |
| Financial fixed assets | 28 | €673 | €18,673 | +€18,000 | +2,676% |
| Current assets | 29/58 | €62,001 | €76,891 | +€14,890 | +24.0% |
| Amounts receivable within one year | 40/41 | €46,981 | €36,370 | -€10,610 | -22.6% |
| Trade receivables | 40 | €46,981 | €35,510 | -€11,470 | -24.4% |
| Other amounts receivable | 41 | - | €860 | +€860 | |
| Cash at bank and in hand | 54/58 | €13,837 | €39,232 | +€25,394 | +184% |
| Deferred charges and accrued income | 490/1 | €1,183 | €1,289 | +€107 | +9.0% |
| Total equity and liabilities | 10/49 | €68,058 | €102,825 | +€34,767 | +51.1% |
| Equity | 10/15 | €41,288 | €69,759 | +€28,471 | +69.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,288 | €66,759 | +€28,471 | +74.4% |
| Distributable reserves | 133 | €38,288 | €66,759 | +€28,471 | +74.4% |
| Amounts payable | 17/49 | €26,770 | €33,066 | +€6,296 | +23.5% |
| Amounts payable within one year | 42/48 | €26,770 | €33,066 | +€6,296 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | - | €18,000 | +€18,000 | |
| Financial debts | 43 | €35 | €69 | +€34 | +97.2% |
| Credit institutions | 430/8 | €35 | €69 | +€34 | +97.2% |
| Trade debts | 44 | €935 | €723 | -€213 | -22.7% |
| Suppliers | 440/4 | €935 | €723 | -€213 | -22.7% |
| Taxes, remuneration and social security | 45 | €21,908 | €12,418 | -€9,489 | -43.3% |
| Taxes | 450/3 | €19,619 | €10,046 | -€9,572 | -48.8% |
| Remuneration and social security | 454/9 | €2,289 | €2,372 | +€83 | +3.6% |
| Other amounts payable | 47/48 | €3,893 | €1,857 | -€2,036 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,639 | €2,176 | +€537 | +32.8% |
| Other operating charges | 640/8 | €935 | €700 | -€234 | -25.1% |
| Gross operating margin | 9900 | €50,694 | €37,729 | -€12,965 | -25.6% |
| Operating profit (loss) | 9901 | €48,121 | €34,853 | -€13,268 | -27.6% |
| Financial income | 75/76B | €76 | €1,153 | +€1,077 | +1,411% |
| Recurring financial income | 75 | €76 | €1,153 | +€1,077 | +1,411% |
| Financial charges | 65/66B | €86 | €78 | -€7 | -8.2% |
| Recurring financial charges | 65 | €86 | €78 | -€7 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €48,112 | €35,927 | -€12,184 | -25.3% |
| Income taxes | 67/77 | €9,823 | €7,457 | -€2,367 | -24.1% |
| Profit (loss) for the period | 9904 | €38,288 | €28,471 | -€9,818 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,288 | €28,471 | -€9,818 | -25.6% |
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 16 October 2026 via checked.be.