ROC-EVASION: 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-EVASION
Largest movements
- Tangible fixed assets +€277,334
up €277,334 (+41.1%), from €675,108 to €952,442
of which Other tangible fixed assets: +€240,712
- Financial fixed assets -€19,815
down €19,815 (-99.7%), from €19,881 to €66
- Receivables within one year -€13,685
down €13,685 (-29.4%), from €46,535 to €32,849
of which Trade receivables: -€19,433
- Debts after one year +€120,000
up €120,000 (+120%), from €100,000 to €220,000
- Reserves +€71,458
up €71,458 (+15.5%), from €462,171 to €533,629
- Trade debts +€30,318
up €30,318 (+75.7%), from €40,059 to €70,377
- Other debts +€19,966
up €19,966 (+59.2%), from €33,729 to €53,694
- Tax, wage and social debts -€10,496
down €10,496 (-52.1%), from €20,135 to €9,639
of which Taxes: -€13,327
- Depreciation +€32,653
up €32,653 (+76.4%), from €42,761 to €75,414
- Taxes -€13,786
down €13,786 (-31.3%), from €44,005 to €30,219
- Financial charges +€8,599
up €8,599 (+92.8%), from €9,267 to €17,867
- Gross operating margin +€4,041
up €4,041 (+1.8%), from €222,402 to €226,442
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 | €785,820 | €1,023,653 | +€237,833 | +30.3% |
| Fixed assets | 21/28 | €694,989 | €952,508 | +€257,519 | +37.1% |
| Tangible fixed assets | 22/27 | €675,108 | €952,442 | +€277,334 | +41.1% |
| Plant, machinery and equipment | 23 | €6,014 | €4,644 | -€1,370 | -22.8% |
| Furniture and vehicles | 24 | €6,999 | €44,991 | +€37,992 | +543% |
| Other tangible fixed assets | 26 | €662,095 | €902,807 | +€240,712 | +36.4% |
| Financial fixed assets | 28 | €19,881 | €66 | -€19,815 | -99.7% |
| Current assets | 29/58 | €90,830 | €71,145 | -€19,686 | -21.7% |
| Stocks and contracts in progress | 3 | - | €3,995 | +€3,995 | |
| Stocks | 30/36 | - | €3,995 | +€3,995 | |
| Amounts receivable within one year | 40/41 | €46,535 | €32,849 | -€13,685 | -29.4% |
| Trade receivables | 40 | €25,517 | €6,084 | -€19,433 | -76.2% |
| Other amounts receivable | 41 | €21,018 | €26,765 | +€5,748 | +27.3% |
| Cash at bank and in hand | 54/58 | €44,296 | €34,300 | -€9,995 | -22.6% |
| Total equity and liabilities | 10/49 | €785,820 | €1,023,653 | +€237,833 | +30.3% |
| Equity | 10/15 | €562,479 | €633,936 | +€71,458 | +12.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €462,171 | €533,629 | +€71,458 | +15.5% |
| Distributable reserves | 133 | €462,171 | €533,629 | +€71,458 | +15.5% |
| Profit (loss) carried forward | 14 | €87,908 | €87,908 | = | 0.0% |
| Provisions and deferred taxes | 16 | €2,023 | €2,023 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,023 | €2,023 | = | 0.0% |
| Major repairs and maintenance | 162 | €2,023 | €2,023 | = | 0.0% |
| Amounts payable | 17/49 | €221,318 | €387,693 | +€166,375 | +75.2% |
| Amounts payable after more than one year | 17 | €100,000 | €220,000 | +€120,000 | +120% |
| Financial debts | 170/4 | €100,000 | €220,000 | +€120,000 | +120% |
| Amounts payable within one year | 42/48 | €93,922 | €133,710 | +€39,787 | +42.4% |
| Trade debts | 44 | €40,059 | €70,377 | +€30,318 | +75.7% |
| Suppliers | 440/4 | €40,059 | €70,377 | +€30,318 | +75.7% |
| Taxes, remuneration and social security | 45 | €20,135 | €9,639 | -€10,496 | -52.1% |
| Taxes | 450/3 | €18,116 | €4,788 | -€13,327 | -73.6% |
| Remuneration and social security | 454/9 | €2,020 | €4,851 | +€2,831 | +140% |
| Other amounts payable | 47/48 | €33,729 | €53,694 | +€19,966 | +59.2% |
| Accrued charges and deferred income | 492/3 | €27,395 | €33,983 | +€6,588 | +24.0% |
| Non-recurring operating income | 76A | €366 | €1,993 | +€1,627 | +445% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,761 | €75,414 | +€32,653 | +76.4% |
| Other operating charges | 640/8 | €2,482 | €2,569 | +€87 | +3.5% |
| Non-recurring operating charges | 66A | - | €1,934 | +€1,934 | |
| Gross operating margin | 9900 | €222,402 | €226,442 | +€4,041 | +1.8% |
| Operating profit (loss) | 9901 | €177,159 | €146,526 | -€30,633 | -17.3% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €9,267 | €17,867 | +€8,599 | +92.8% |
| Recurring financial charges | 65 | €9,267 | €17,867 | +€8,599 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | €167,892 | €128,676 | -€39,216 | -23.4% |
| Income taxes | 67/77 | €44,005 | €30,219 | -€13,786 | -31.3% |
| Profit (loss) for the period | 9904 | €123,887 | €98,458 | -€25,430 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,887 | €98,458 | -€25,430 | -20.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.