Roc Florit Consult: 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 Florit Consult
Largest movements
- Cash +€81,024
up €81,024 (+196%), from €41,427 to €122,451
mainly Net result for the year (+€103,671) and Receivables within one year (+€24,670)
- Tangible fixed assets +€37,993
up €37,993 (+6,821%), from €557 to €38,550
of which Furniture and vehicles: +€37,818
- Receivables within one year -€24,670
down €24,670 (-65.0%), from €37,950 to €13,280
of which Trade receivables: -€24,745
- Current investments +€17,795
up €17,795 (+4.4%), from €400,000 to €417,795
- Reserves +€105,000
up €105,000 (+22.8%), from €460,000 to €565,000
- Gross operating margin +€73,726
up €73,726 (+108%), from €68,157 to €141,883
- Turnover +€72,226
up €72,226 (+56.6%), from €127,535 to €199,761
- Taxes +€23,841
up €23,841 (+106%), from €22,500 to €46,341
- Financial income +€19,038
up €19,038 (+189%), from €10,084 to €29,122
- Financial charges +€8,169
new in 2025: €8,169
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 | €485,222 | €592,076 | +€106,854 | +22.0% |
| Formation expenses | 20 | €43 | - | -€43 | |
| Fixed assets | 21/28 | €557 | €38,550 | +€37,993 | +6,821% |
| Tangible fixed assets | 22/27 | €557 | €38,550 | +€37,993 | +6,821% |
| Plant, machinery and equipment | 23 | €489 | €664 | +€175 | +35.8% |
| Furniture and vehicles | 24 | €68 | €37,886 | +€37,818 | +55,615% |
| Current assets | 29/58 | €484,622 | €553,526 | +€68,904 | +14.2% |
| Amounts receivable within one year | 40/41 | €37,950 | €13,280 | -€24,670 | -65.0% |
| Trade receivables | 40 | €35,795 | €11,050 | -€24,745 | -69.1% |
| Other amounts receivable | 41 | €2,155 | €2,230 | +€75 | +3.5% |
| Current investments | 50/53 | €400,000 | €417,795 | +€17,795 | +4.4% |
| Cash at bank and in hand | 54/58 | €41,427 | €122,451 | +€81,024 | +196% |
| Deferred charges and accrued income | 490/1 | €5,245 | - | -€5,245 | |
| Total equity and liabilities | 10/49 | €485,222 | €592,076 | +€106,854 | +22.0% |
| Equity | 10/15 | €482,392 | €586,063 | +€103,671 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €460,000 | €565,000 | +€105,000 | +22.8% |
| Non-distributable reserves | 130/1 | €460,000 | €565,000 | +€105,000 | +22.8% |
| Other | 1319 | €460,000 | €565,000 | +€105,000 | +22.8% |
| Profit (loss) carried forward | 14 | €3,792 | €2,463 | -€1,329 | -35.0% |
| Amounts payable | 17/49 | €2,830 | €6,013 | +€3,183 | +112% |
| Amounts payable within one year | 42/48 | €2,580 | €5,308 | +€2,728 | +106% |
| Trade debts | 44 | €88 | €1,691 | +€1,603 | +1,822% |
| Suppliers | 440/4 | €88 | €1,691 | +€1,603 | +1,822% |
| Taxes, remuneration and social security | 45 | €2,492 | €3,617 | +€1,125 | +45.1% |
| Taxes | 450/3 | €2,492 | €3,617 | +€1,125 | +45.1% |
| Accrued charges and deferred income | 492/3 | €250 | €705 | +€455 | +182% |
| Turnover | 70 | €127,535 | €199,761 | +€72,226 | +56.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,378 | €57,878 | -€1,500 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €655 | €7,198 | +€6,543 | +999% |
| Other operating charges | 640/8 | €387 | €2,926 | +€2,539 | +656% |
| Non-recurring operating charges | 66A | - | €2,700 | +€2,700 | |
| Gross operating margin | 9900 | €68,157 | €141,883 | +€73,726 | +108% |
| Operating profit (loss) | 9901 | €67,115 | €129,059 | +€61,944 | +92.3% |
| Financial income | 75/76B | €10,084 | €29,122 | +€19,038 | +189% |
| Recurring financial income | 75 | €10,084 | €29,122 | +€19,038 | +189% |
| Financial charges | 65/66B | - | €8,169 | +€8,169 | |
| Recurring financial charges | 65 | - | €8,169 | +€8,169 | |
| Profit (loss) for the period before taxes | 9903 | €77,199 | €150,012 | +€72,813 | +94.3% |
| Income taxes | 67/77 | €22,500 | €46,341 | +€23,841 | +106% |
| Profit (loss) for the period | 9904 | €54,699 | €103,671 | +€48,972 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,699 | €103,671 | +€48,972 | +89.5% |
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 22 October 2026 via checked.be.