ROCA: 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.
ROCA
Largest movements
- Deferred charges and accrued income -€1,823
down €1,823 (-79.3%), from €2,299 to €476
- Stocks and contracts -€1,788
down €1,788 (-7.6%), from €23,513 to €21,725
- Cash +€1,347
up €1,347 (+57.7%), from €2,337 to €3,684
mainly Other debts (+€7,906) and Trade debts (+€5,710)
- Receivables within one year -€580
down €580 (-74.4%), from €780 to €200
- Profit (loss) carried forward -€18,012
down €18,012 (-48.2%), from -€37,333 to -€55,345
- Other debts +€7,906
up €7,906 (+19.0%), from €41,540 to €49,446
- Trade debts +€5,710
up €5,710 (+127.7%), from €4,470 to €10,179
of which Suppliers: +€7,559
- Tax, wage and social debts +€2,927
up €2,927 (+135.0%), from €2,169 to €5,096
of which Taxes: +€2,927
- Accrued charges and deferred income -€1,278
down €1,278 (-57.1%), from €2,239 to €961
- Purchases and services -€30,675
no longer reported in 2023 (was €30,675)
- Turnover -€24,074
no longer reported in 2023 (was €24,074)
- Gross operating margin -€9,535
down €9,535 (-190.7%), from -€5,000 to -€14,535
- Other operating charges +€802
up €802 (+95.6%), from €839 to €1,642
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,929 | €26,085 | -€2,845 | -9.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €28,929 | €26,085 | -€2,845 | -9.8% |
| Stocks and contracts in progress | 3 | €23,513 | €21,725 | -€1,788 | -7.6% |
| Stocks | 30/36 | €23,513 | €21,725 | -€1,788 | -7.6% |
| Amounts receivable within one year | 40/41 | €780 | €200 | -€580 | -74.4% |
| Trade receivables | 40 | €780 | €200 | -€580 | -74.4% |
| Cash at bank and in hand | 54/58 | €2,337 | €3,684 | +€1,347 | +57.7% |
| Deferred charges and accrued income | 490/1 | €2,299 | €476 | -€1,823 | -79.3% |
| Total equity and liabilities | 10/49 | €28,929 | €26,085 | -€2,845 | -9.8% |
| Equity | 10/15 | -€31,085 | -€49,097 | -€18,012 | -57.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48 | €48 | = | 0.0% |
| Non-distributable reserves | 130/1 | €48 | €48 | = | 0.0% |
| Reserves not available under the articles | 1311 | €48 | €48 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,333 | -€55,345 | -€18,012 | -48.2% |
| Amounts payable | 17/49 | €60,014 | €75,182 | +€15,167 | +25.3% |
| Amounts payable within one year | 42/48 | €57,775 | €74,220 | +€16,445 | +28.5% |
| Financial debts | 43 | €9,597 | €9,499 | -€98 | -1.0% |
| Credit institutions | 430/8 | €9,597 | €9,499 | -€98 | -1.0% |
| Trade debts | 44 | €4,470 | €10,179 | +€5,710 | +127.7% |
| Suppliers | 440/4 | €2,620 | €10,179 | +€7,559 | +288.5% |
| Bills of exchange payable | 441 | €1,850 | - | -€1,850 | |
| Taxes, remuneration and social security | 45 | €2,169 | €5,096 | +€2,927 | +135.0% |
| Taxes | 450/3 | €2,169 | €5,096 | +€2,927 | +135.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €41,540 | €49,446 | +€7,906 | +19.0% |
| Accrued charges and deferred income | 492/3 | €2,239 | €961 | -€1,278 | -57.1% |
| Turnover | 70 | €24,074 | - | -€24,074 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,675 | - | -€30,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | - | -€131 | |
| Other operating charges | 640/8 | €839 | €1,642 | +€802 | +95.6% |
| Non-recurring operating charges | 66A | €3,106 | - | -€3,106 | |
| Gross operating margin | 9900 | -€5,000 | -€14,535 | -€9,535 | -190.7% |
| Operating profit (loss) | 9901 | -€9,076 | -€16,177 | -€7,101 | -78.2% |
| Financial income | 75/76B | €28 | €202 | +€174 | +618.6% |
| Recurring financial income | 75 | €28 | €202 | +€174 | +618.6% |
| Financial charges | 65/66B | €1,791 | €1,981 | +€190 | +10.6% |
| Recurring financial charges | 65 | €1,791 | €1,981 | +€190 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,838 | -€17,956 | -€7,117 | -65.7% |
| Income taxes | 67/77 | €52 | €56 | +€5 | +9.3% |
| Profit (loss) for the period | 9904 | -€10,890 | -€18,012 | -€7,122 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,890 | -€18,012 | -€7,122 | -65.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.