ROCA Consulting: 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 Consulting
Largest movements
- Current investments +€31,500
new in 2025: €31,500
- Tangible fixed assets -€12,152
down €12,152 (-26.0%), from €46,809 to €34,657
of which Furniture and vehicles: -€12,736
- Cash +€5,931
up €5,931 (+14.2%), from €41,843 to €47,774
mainly Net result for the year (+€47,621) and Other debts (+€37,975)
- Receivables within one year -€5,396
down €5,396 (-19.2%), from €28,171 to €22,774
of which Trade receivables: -€13,986
- Deferred charges and accrued income +€1,820
up €1,820 (+119.6%), from €1,521 to €3,341
- Other debts +€37,975
up €37,975 (+351.4%), from €10,805 to €48,780
- Trade debts -€12,897
down €12,897 (-67.4%), from €19,141 to €6,244
- Debts after one year -€8,907
down €8,907 (-46.8%), from €19,027 to €10,120
- Tax, wage and social debts +€6,292
up €6,292 (+278.7%), from €2,258 to €8,550
- Gross operating margin -€23,655
down €23,655 (-23.0%), from €102,761 to €79,106
- Depreciation -€8,933
down €8,933 (-39.7%), from €22,521 to €13,589
- Taxes -€1,710
down €1,710 (-10.5%), from €16,346 to €14,635
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 | €118,343 | €140,046 | +€21,703 | +18.3% |
| Fixed assets | 21/28 | €46,809 | €34,657 | -€12,152 | -26.0% |
| Tangible fixed assets | 22/27 | €46,809 | €34,657 | -€12,152 | -26.0% |
| Plant, machinery and equipment | 23 | - | €1,150 | +€1,150 | |
| Furniture and vehicles | 24 | €41,183 | €28,447 | -€12,736 | -30.9% |
| Other tangible fixed assets | 26 | €5,626 | €5,060 | -€566 | -10.1% |
| Current assets | 29/58 | €71,535 | €105,389 | +€33,854 | +47.3% |
| Amounts receivable within one year | 40/41 | €28,171 | €22,774 | -€5,396 | -19.2% |
| Trade receivables | 40 | €22,016 | €8,030 | -€13,986 | -63.5% |
| Other amounts receivable | 41 | €6,154 | €14,745 | +€8,590 | +139.6% |
| Current investments | 50/53 | - | €31,500 | +€31,500 | |
| Cash at bank and in hand | 54/58 | €41,843 | €47,774 | +€5,931 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,521 | €3,341 | +€1,820 | +119.6% |
| Total equity and liabilities | 10/49 | €118,343 | €140,046 | +€21,703 | +18.3% |
| Equity | 10/15 | €58,604 | €57,445 | -€1,159 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,004 | €38,845 | -€1,159 | -2.9% |
| Distributable reserves | 133 | €40,004 | €38,845 | -€1,159 | -2.9% |
| Amounts payable | 17/49 | €59,739 | €82,601 | +€22,862 | +38.3% |
| Amounts payable after more than one year | 17 | €19,027 | €10,120 | -€8,907 | -46.8% |
| Financial debts | 170/4 | €19,027 | €10,120 | -€8,907 | -46.8% |
| Amounts payable within one year | 42/48 | €40,713 | €72,481 | +€31,769 | +78.0% |
| Current portion of amounts payable after more than one year | 42 | €8,508 | €8,907 | +€398 | +4.7% |
| Trade debts | 44 | €19,141 | €6,244 | -€12,897 | -67.4% |
| Suppliers | 440/4 | €19,141 | €6,244 | -€12,897 | -67.4% |
| Taxes, remuneration and social security | 45 | €2,258 | €8,550 | +€6,292 | +278.7% |
| Taxes | 450/3 | €2,258 | €8,550 | +€6,292 | +278.7% |
| Other amounts payable | 47/48 | €10,805 | €48,780 | +€37,975 | +351.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,521 | €13,589 | -€8,933 | -39.7% |
| Other operating charges | 640/8 | €1,322 | €802 | -€521 | -39.4% |
| Gross operating margin | 9900 | €102,761 | €79,106 | -€23,655 | -23.0% |
| Operating profit (loss) | 9901 | €78,917 | €64,716 | -€14,202 | -18.0% |
| Financial income | 75/76B | €8 | €2 | -€6 | -73.3% |
| Recurring financial income | 75 | €8 | €2 | -€6 | -73.3% |
| Financial charges | 65/66B | €2,398 | €2,461 | +€63 | +2.6% |
| Recurring financial charges | 65 | €2,398 | €2,461 | +€63 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €76,527 | €62,256 | -€14,271 | -18.6% |
| Income taxes | 67/77 | €16,346 | €14,635 | -€1,710 | -10.5% |
| Profit (loss) for the period | 9904 | €60,182 | €47,621 | -€12,560 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,182 | €47,621 | -€12,560 | -20.9% |
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 4 October 2026 via checked.be.