ROC-IT: what changed
Two fiscal 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-IT
Largest movements
- Cash +€102,490
up €102,490 (+363.7%), from €28,184 to €130,674
mainly Net result for the year (+€79,285) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€22,068
up €22,068 (+123.6%), from €17,861 to €39,929
of which Trade receivables: +€21,179
- Tangible fixed assets -€10,588
down €10,588 (-14.8%), from €71,309 to €60,720
of which Furniture and vehicles: -€10,102
- Reserves +€79,285
up €79,285 (+103.5%), from €76,585 to €155,870
- Debts after one year -€11,696
down €11,696 (-26.0%), from €45,056 to €33,361
- Current portion of long-term debt -€6,255
down €6,255 (-25.3%), from €24,700 to €18,445
- Tax, wage and social debts +€3,197
up €3,197 (+29.9%), from €10,696 to €13,893
of which Remuneration and social security: +€2,527
- Gross operating margin +€14,186
up €14,186 (+12.4%), from €114,263 to €128,449
- Depreciation +€10,146
up €10,146 (+170.5%), from €5,951 to €16,097
- Financial charges +€1,630
up €1,630 (+158.1%), from €1,031 to €2,661
- Financial income +€1,371
up €1,371 (+258666.0%), from €1 to €1,371
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 | €167,406 | €232,071 | +€64,666 | +38.6% |
| Fixed assets | 21/28 | €71,309 | €60,720 | -€10,588 | -14.8% |
| Tangible fixed assets | 22/27 | €71,309 | €60,720 | -€10,588 | -14.8% |
| Plant, machinery and equipment | 23 | €2,369 | €1,882 | -€487 | -20.5% |
| Furniture and vehicles | 24 | €68,940 | €58,838 | -€10,102 | -14.7% |
| Current assets | 29/58 | €96,097 | €171,351 | +€75,254 | +78.3% |
| Amounts receivable within one year | 40/41 | €17,861 | €39,929 | +€22,068 | +123.6% |
| Trade receivables | 40 | €17,280 | €38,459 | +€21,179 | +122.6% |
| Other amounts receivable | 41 | €581 | €1,470 | +€889 | +153.2% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €28,184 | €130,674 | +€102,490 | +363.7% |
| Deferred charges and accrued income | 490/1 | €52 | €748 | +€695 | +1327.5% |
| Total equity and liabilities | 10/49 | €167,406 | €232,071 | +€64,666 | +38.6% |
| Equity | 10/15 | €81,585 | €160,870 | +€79,285 | +97.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,585 | €155,870 | +€79,285 | +103.5% |
| Distributable reserves | 133 | €76,585 | €155,870 | +€79,285 | +103.5% |
| Amounts payable | 17/49 | €85,821 | €71,202 | -€14,619 | -17.0% |
| Amounts payable after more than one year | 17 | €45,056 | €33,361 | -€11,696 | -26.0% |
| Financial debts | 170/4 | €45,056 | €33,361 | -€11,696 | -26.0% |
| Amounts payable within one year | 42/48 | €40,765 | €37,841 | -€2,924 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €24,700 | €18,445 | -€6,255 | -25.3% |
| Trade debts | 44 | €3,255 | €3,448 | +€193 | +5.9% |
| Suppliers | 440/4 | €3,255 | €3,448 | +€193 | +5.9% |
| Taxes, remuneration and social security | 45 | €10,696 | €13,893 | +€3,197 | +29.9% |
| Taxes | 450/3 | €10,696 | €11,366 | +€670 | +6.3% |
| Remuneration and social security | 454/9 | - | €2,527 | +€2,527 | |
| Other amounts payable | 47/48 | €2,114 | €2,055 | -€58 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,951 | €16,097 | +€10,146 | +170.5% |
| Gross operating margin | 9900 | €114,263 | €128,449 | +€14,186 | +12.4% |
| Operating profit (loss) | 9901 | €108,311 | €112,351 | +€4,040 | +3.7% |
| Financial income | 75/76B | €1 | €1,371 | +€1,371 | +258666.0% |
| Recurring financial income | 75 | €1 | €1,371 | +€1,371 | +258666.0% |
| Financial charges | 65/66B | €1,031 | €2,661 | +€1,630 | +158.1% |
| Recurring financial charges | 65 | €1,031 | €2,661 | +€1,630 | +158.1% |
| Profit (loss) for the period before taxes | 9903 | €107,281 | €111,062 | +€3,781 | +3.5% |
| Income taxes | 67/77 | €30,696 | €31,777 | +€1,081 | +3.5% |
| Profit (loss) for the period | 9904 | €76,585 | €79,285 | +€2,700 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €76,585 | €79,285 | +€2,700 | +3.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.