ROC HOLDING: 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 HOLDING
Largest movements
- Receivables within one year -€15,963
down €15,963 (-62.1%), from €25,712 to €9,750
of which Trade receivables: -€21,781
- Cash -€3,976
down €3,976 (-5.5%), from €72,756 to €68,780
mainly Current portion of long-term debt (-€8,991) and Tax, wage and social debts (-€8,618)
- Reserves +€14,219
up €14,219 (+19.7%), from €72,059 to €86,279
- Current portion of long-term debt -€8,991
down €8,991 (-31.4%), from €28,596 to €19,605
- Tax, wage and social debts -€8,618
down €8,618 (-57.9%), from €14,873 to €6,254
- Trade debts -€8,413
down €8,413 (-85.7%), from €9,819 to €1,406
- Debts after one year -€6,605
no longer reported in 2025 (was €6,605)
- Gross operating margin -€34,778
down €34,778 (-52.7%), from €65,954 to €31,176
- Taxes -€17,321
down €17,321 (-73.4%), from €23,605 to €6,284
- Other operating charges +€6,847
up €6,847 (+1427.6%), from €480 to €7,326
- Financial charges +€1,532
up €1,532 (+72.1%), from €2,124 to €3,656
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.
Cash bridge derived
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 | €141,761 | €122,021 | -€19,741 | -13.9% |
| Fixed assets | 21/28 | €43,293 | €43,491 | +€198 | +0.5% |
| Tangible fixed assets | 22/27 | €793 | €991 | +€198 | +25.0% |
| Furniture and vehicles | 24 | €793 | €991 | +€198 | +25.0% |
| Financial fixed assets | 28 | €42,500 | €42,500 | = | 0.0% |
| Current assets | 29/58 | €98,468 | €78,530 | -€19,939 | -20.2% |
| Amounts receivable within one year | 40/41 | €25,712 | €9,750 | -€15,963 | -62.1% |
| Trade receivables | 40 | €25,712 | €3,932 | -€21,781 | -84.7% |
| Other amounts receivable | 41 | - | €5,818 | +€5,818 | |
| Cash at bank and in hand | 54/58 | €72,756 | €68,780 | -€3,976 | -5.5% |
| Total equity and liabilities | 10/49 | €141,761 | €122,021 | -€19,741 | -13.9% |
| Equity | 10/15 | €79,740 | €93,960 | +€14,219 | +17.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €72,059 | €86,279 | +€14,219 | +19.7% |
| Distributable reserves | 133 | €72,059 | €86,279 | +€14,219 | +19.7% |
| Profit (loss) carried forward | 14 | €1,081 | €1,081 | = | 0.0% |
| Amounts payable | 17/49 | €62,021 | €28,061 | -€33,960 | -54.8% |
| Amounts payable after more than one year | 17 | €6,605 | - | -€6,605 | |
| Financial debts | 170/4 | €6,605 | - | -€6,605 | |
| Amounts payable within one year | 42/48 | €55,416 | €28,061 | -€27,355 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €28,596 | €19,605 | -€8,991 | -31.4% |
| Trade debts | 44 | €9,819 | €1,406 | -€8,413 | -85.7% |
| Suppliers | 440/4 | €9,819 | €1,406 | -€8,413 | -85.7% |
| Taxes, remuneration and social security | 45 | €14,873 | €6,254 | -€8,618 | -57.9% |
| Taxes | 450/3 | €14,873 | €6,254 | -€8,618 | -57.9% |
| Other amounts payable | 47/48 | €2,129 | €797 | -€1,332 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25 | €279 | +€255 | +1037.7% |
| Other operating charges | 640/8 | €480 | €7,326 | +€6,847 | +1427.6% |
| Gross operating margin | 9900 | €65,954 | €31,176 | -€34,778 | -52.7% |
| Operating profit (loss) | 9901 | €65,450 | €23,571 | -€41,880 | -64.0% |
| Financial income | 75/76B | €117 | €588 | +€471 | +402.3% |
| Recurring financial income | 75 | €117 | €588 | +€471 | +402.3% |
| Financial charges | 65/66B | €2,124 | €3,656 | +€1,532 | +72.1% |
| Recurring financial charges | 65 | €2,124 | €3,656 | +€1,532 | +72.1% |
| Profit (loss) for the period before taxes | 9903 | €63,443 | €20,503 | -€42,940 | -67.7% |
| Income taxes | 67/77 | €23,605 | €6,284 | -€17,321 | -73.4% |
| Profit (loss) for the period | 9904 | €39,839 | €14,219 | -€25,619 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,839 | €14,219 | -€25,619 | -64.3% |
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 9 October 2026 via checked.be.