ROC Management: 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 Management
Largest movements
- Cash -€120,273
down €120,273 (-93.5%), from €128,642 to €8,369
mainly Debts after one year (-€130,143) and Current portion of long-term debt (-€57,143)
- Debts after one year -€130,143
down €130,143 (-82.8%), from €157,143 to €27,000
- Reserves +€67,121
up €67,121 (+10.8%), from €623,301 to €690,421
- Current portion of long-term debt -€57,143
no longer reported in 2025 (was €57,143)
- Financial income -€206,195
down €206,195 (-73.6%), from €280,104 to €73,909
- Financial charges -€2,306
down €2,306 (-33.3%), from €6,928 to €4,622
- Gross operating margin -€430
down €430 (-41.2%), from -€1,043 to -€1,472
- Other operating charges +€16
up €16 (+2.4%), from €678 to €694
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 | €892,586 | €772,421 | -€120,165 | -13.5% |
| Fixed assets | 21/28 | €763,944 | €763,944 | = | 0.0% |
| Financial fixed assets | 28 | €763,944 | €763,944 | = | 0.0% |
| Current assets | 29/58 | €128,642 | €8,477 | -€120,165 | -93.4% |
| Amounts receivable within one year | 40/41 | - | €108 | +€108 | |
| Other amounts receivable | 41 | - | €108 | +€108 | |
| Cash at bank and in hand | 54/58 | €128,642 | €8,369 | -€120,273 | -93.5% |
| Total equity and liabilities | 10/49 | €892,586 | €772,421 | -€120,165 | -13.5% |
| Equity | 10/15 | €678,301 | €745,421 | +€67,121 | +9.9% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €623,301 | €690,421 | +€67,121 | +10.8% |
| Distributable reserves | 133 | €623,301 | €690,421 | +€67,121 | +10.8% |
| Amounts payable | 17/49 | €214,286 | €27,000 | -€187,286 | -87.4% |
| Amounts payable after more than one year | 17 | €157,143 | €27,000 | -€130,143 | -82.8% |
| Financial debts | 170/4 | €157,143 | €27,000 | -€130,143 | -82.8% |
| Amounts payable within one year | 42/48 | €57,143 | - | -€57,143 | |
| Current portion of amounts payable after more than one year | 42 | €57,143 | - | -€57,143 | |
| Other operating charges | 640/8 | €678 | €694 | +€16 | +2.4% |
| Gross operating margin | 9900 | -€1,043 | -€1,472 | -€430 | -41.2% |
| Operating profit (loss) | 9901 | -€1,720 | -€2,166 | -€446 | -25.9% |
| Financial income | 75/76B | €280,104 | €73,909 | -€206,195 | -73.6% |
| Recurring financial income | 75 | €280,104 | €73,909 | -€206,195 | -73.6% |
| Financial charges | 65/66B | €6,928 | €4,622 | -€2,306 | -33.3% |
| Recurring financial charges | 65 | €6,928 | €4,622 | -€2,306 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €271,455 | €67,121 | -€204,335 | -75.3% |
| Profit (loss) for the period | 9904 | €271,455 | €67,121 | -€204,335 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €271,455 | €67,121 | -€204,335 | -75.3% |
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 15 October 2026 via checked.be.