ROC EVENTS: 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 EVENTS
Largest movements
- Current assets -€14,191
down €14,191 (-13.7%), from €103,253 to €89,062
of which Receivables within one year: -€20,111
- Tangible fixed assets +€11,857
up €11,857 (+140%), from €8,462 to €20,319
- Debts -€4,987
down €4,987 (-79.1%), from €6,302 to €1,315
- Profit (loss) carried forward +€2,653
up €2,653 (+2.5%), from €105,865 to €108,518
- Gross operating margin -€21,383
down €21,383 (-67.5%), from €31,696 to €10,313
- Depreciation +€2,298
up €2,298 (+29.0%), from €7,921 to €10,219
From the 2018 result to the 2019 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,167 | €109,833 | -€2,334 | -2.1% |
| Fixed assets | 21/28 | €8,914 | €20,771 | +€11,857 | +133% |
| Tangible fixed assets | 22/27 | €8,462 | €20,319 | +€11,857 | +140% |
| Financial fixed assets | 28 | €452 | €452 | = | 0.0% |
| Current assets | 29/58 | €103,253 | €89,062 | -€14,191 | -13.7% |
| Amounts receivable within one year | 40/41 | €77,891 | €57,780 | -€20,111 | -25.8% |
| Cash at bank and in hand | 54/58 | €23,647 | €29,902 | +€6,255 | +26.5% |
| Total equity and liabilities | 10/49 | €112,167 | €109,833 | -€2,334 | -2.1% |
| Equity | 10/15 | €105,865 | €108,518 | +€2,653 | +2.5% |
| Profit (loss) carried forward | 14 | €105,865 | €108,518 | +€2,653 | +2.5% |
| Amounts payable | 17/49 | €6,302 | €1,315 | -€4,987 | -79.1% |
| Amounts payable within one year | 42/48 | €6,302 | €565 | -€5,737 | -91.0% |
| Trade debts | 44 | €3,583 | €565 | -€3,018 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,921 | €10,219 | +€2,298 | +29.0% |
| Gross operating margin | 9900 | €31,696 | €10,313 | -€21,383 | -67.5% |
| Operating profit (loss) | 9901 | €20,226 | -€2,028 | -€22,254 | |
| Recurring financial charges | 65 | €4,179 | €149 | -€4,030 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | €16,047 | -€2,177 | -€18,224 | |
| Profit (loss) for the period | 9904 | €15,372 | - | -€15,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,372 | - | -€15,372 |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.