ROC VASTGOED: 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 VASTGOED
Largest movements
- Cash +€333,591
up €333,591 (+278%), from €119,860 to €453,450
mainly Stocks and contracts (+€154,340) and Net result for the year (+€109,142)
- Stocks and contracts -€154,340
down €154,340 (-11.6%), from €1.3m to €1.2m
- Reserves +€109,142
up €109,142 (+48.5%), from €224,991 to €334,133
of which Distributable reserves: +€109,142
- Other debts +€59,681
up €59,681 (+29.8%), from €200,000 to €259,681
- Gross operating margin +€88,056
up €88,056 (+127%), from €69,339 to €157,395
- Taxes +€19,565
up €19,565 (+135%), from €14,458 to €34,023
- Depreciation -€13,508
down €13,508 (-69.9%), from €19,318 to €5,811
- Financial charges +€1,928
up €1,928 (+34.0%), from €5,672 to €7,600
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 | €1,474,547 | €1,660,393 | +€185,846 | +12.6% |
| Fixed assets | 21/28 | €9,210 | €3,400 | -€5,811 | -63.1% |
| Tangible fixed assets | 22/27 | €9,210 | €3,400 | -€5,811 | -63.1% |
| Other tangible fixed assets | 26 | €9,210 | €3,400 | -€5,811 | -63.1% |
| Current assets | 29/58 | €1,465,337 | €1,656,994 | +€191,657 | +13.1% |
| Stocks and contracts in progress | 3 | €1,335,686 | €1,181,347 | -€154,340 | -11.6% |
| Stocks | 30/36 | €1,335,686 | €1,181,347 | -€154,340 | -11.6% |
| Amounts receivable within one year | 40/41 | €9,471 | €22,196 | +€12,725 | +134% |
| Other amounts receivable | 41 | €9,471 | €22,196 | +€12,725 | +134% |
| Cash at bank and in hand | 54/58 | €119,860 | €453,450 | +€333,591 | +278% |
| Deferred charges and accrued income | 490/1 | €319 | - | -€319 | |
| Total equity and liabilities | 10/49 | €1,474,547 | €1,660,393 | +€185,846 | +12.6% |
| Equity | 10/15 | €1,224,991 | €1,334,133 | +€109,142 | +8.9% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €224,991 | €334,133 | +€109,142 | +48.5% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €124,991 | €234,133 | +€109,142 | +87.3% |
| Amounts payable | 17/49 | €249,556 | €326,261 | +€76,704 | +30.7% |
| Amounts payable within one year | 42/48 | €249,556 | €323,951 | +€74,395 | +29.8% |
| Trade debts | 44 | €49,556 | €63,206 | +€13,650 | +27.5% |
| Suppliers | 440/4 | €49,556 | €63,206 | +€13,650 | +27.5% |
| Taxes, remuneration and social security | 45 | - | €1,064 | +€1,064 | |
| Taxes | 450/3 | - | €1,064 | +€1,064 | |
| Other amounts payable | 47/48 | €200,000 | €259,681 | +€59,681 | +29.8% |
| Accrued charges and deferred income | 492/3 | - | €2,309 | +€2,309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,318 | €5,811 | -€13,508 | -69.9% |
| Other operating charges | 640/8 | €2,292 | €1,126 | -€1,165 | -50.8% |
| Gross operating margin | 9900 | €69,339 | €157,395 | +€88,056 | +127% |
| Operating profit (loss) | 9901 | €47,729 | €150,458 | +€102,729 | +215% |
| Financial income | 75/76B | €871 | €308 | -€562 | -64.6% |
| Recurring financial income | 75 | €871 | €308 | -€562 | -64.6% |
| Financial charges | 65/66B | €5,672 | €7,600 | +€1,928 | +34.0% |
| Recurring financial charges | 65 | €5,672 | €7,600 | +€1,928 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €42,928 | €143,166 | +€100,238 | +234% |
| Income taxes | 67/77 | €14,458 | €34,023 | +€19,565 | +135% |
| Profit (loss) for the period | 9904 | €28,470 | €109,142 | +€80,672 | +283% |
| Profit (loss) for the period to be appropriated | 9905 | €28,470 | €109,142 | +€80,672 | +283% |
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 28 October 2026 via checked.be.