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
- Tangible fixed assets -€9,715
down €9,715 (-45.0%), from €21,593 to €11,879
- Receivables within one year +€9,600
up €9,600 (+384.0%), from €2,500 to €12,100
of which Trade receivables: +€12,100
- Profit (loss) carried forward +€17,244
up €17,244 (+77.4%), from -€22,287 to -€5,043
- Debts after one year -€15,547
down €15,547 (-21.5%), from €72,468 to €56,920
- Trade debts -€3,939
down €3,939 (-24.5%), from €16,073 to €12,134
- Gross operating margin +€23,434
up €23,434 (+209.8%), from €11,168 to €34,602
- Taxes +€5,583
up €5,583, from €0 to €5,583
- Other operating charges -€1,601
down €1,601 (-75.4%), from €2,123 to €521
- Depreciation -€1,347
down €1,347 (-12.2%), from €11,062 to €9,715
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 | €227,804 | €227,048 | -€756 | -0.3% |
| Fixed assets | 21/28 | €219,672 | €209,957 | -€9,715 | -4.4% |
| Tangible fixed assets | 22/27 | €21,593 | €11,879 | -€9,715 | -45.0% |
| Land and buildings | 22 | €21,593 | €11,879 | -€9,715 | -45.0% |
| Financial fixed assets | 28 | €198,079 | €198,079 | = | 0.0% |
| Current assets | 29/58 | €8,132 | €17,091 | +€8,959 | +110.2% |
| Amounts receivable within one year | 40/41 | €2,500 | €12,100 | +€9,600 | +384.0% |
| Trade receivables | 40 | €0 | €12,100 | +€12,100 | |
| Other amounts receivable | 41 | €2,500 | €0 | -€2,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,632 | €4,991 | -€641 | -11.4% |
| Total equity and liabilities | 10/49 | €227,804 | €227,048 | -€756 | -0.3% |
| Equity | 10/15 | €72,765 | €90,010 | +€17,244 | +23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,453 | €76,453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,593 | €74,593 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,287 | -€5,043 | +€17,244 | +77.4% |
| Provisions and deferred taxes | 16 | €7,654 | €7,654 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,654 | €7,654 | = | 0.0% |
| Major repairs and maintenance | 162 | €7,654 | €7,654 | = | 0.0% |
| Amounts payable | 17/49 | €147,385 | €129,384 | -€18,001 | -12.2% |
| Amounts payable after more than one year | 17 | €72,468 | €56,920 | -€15,547 | -21.5% |
| Financial debts | 170/4 | €72,468 | €56,920 | -€15,547 | -21.5% |
| Amounts payable within one year | 42/48 | €74,917 | €72,464 | -€2,453 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €16,135 | €15,547 | -€587 | -3.6% |
| Trade debts | 44 | €16,073 | €12,134 | -€3,939 | -24.5% |
| Suppliers | 440/4 | €16,073 | €12,134 | -€3,939 | -24.5% |
| Taxes, remuneration and social security | 45 | €5,732 | €6,421 | +€689 | +12.0% |
| Taxes | 450/3 | €5,732 | €6,421 | +€689 | +12.0% |
| Other amounts payable | 47/48 | €36,977 | €38,361 | +€1,384 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,062 | €9,715 | -€1,347 | -12.2% |
| Other operating charges | 640/8 | €2,123 | €521 | -€1,601 | -75.4% |
| Gross operating margin | 9900 | €11,168 | €34,602 | +€23,434 | +209.8% |
| Operating profit (loss) | 9901 | -€2,017 | €24,366 | +€26,383 | |
| Financial charges | 65/66B | €1,821 | €1,538 | -€283 | -15.5% |
| Recurring financial charges | 65 | €1,821 | €1,538 | -€283 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,838 | €22,827 | +€26,666 | |
| Income taxes | 67/77 | €0 | €5,583 | +€5,583 | |
| Profit (loss) for the period | 9904 | -€3,838 | €17,244 | +€21,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,838 | €17,244 | +€21,083 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.