ROCA MANAGEMENT: 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.
What changed
ROCA MANAGEMENT
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,413
2024 · -€142,173+€133,761
Equity
-€158,861
2024 · -€150,448-€8,413
Cash
€474
2024 · €13,913-€13,439
Balance sheet total
€2.1m
2024 · €2.1m+€4,358
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€128,051
up €128,051 (+8.6%), from €1.5m to €1.6m
- Debts after one year -€125,742
down €125,742 (-19.7%), from €637,485 to €511,743
Income statement
- Financial income +€190,000
new in 2025: €190,000
- Gross operating margin -€39,352
down €39,352 (-52.8%), from -€74,586 to -€113,938
- Staff costs +€16,817
up €16,817 (+122.8%), from €13,697 to €30,514
- Other operating charges -€4,409
down €4,409 (-69.0%), from €6,386 to €1,976
- Depreciation +€3,509
up €3,509 (+30.0%), from €11,687 to €15,196
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.
Result 2024
-€142,173
Gross operating margin
-€39,352
Staff costs
-€16,817
Depreciation
-€3,509
Other operating charges
+€4,409
Other operating items
-€3,065
Financial income
+€190,000
Financial charges
+€2,131
Taxes
-€37
Result 2025
-€8,413
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.
From operations
+€130,331
Investment
-€23,669
Financing
-€120,101
Cash 2024
€13,913
From operations (derived)
+€130,331
Net result for the year
-€8,413
Depreciation
+€15,196
Receivables within one year
-€6,201
Deferred charges and accrued income
-€3,123
Trade debts
+€6,515
Tax, wage and social debts
-€2,874
Other debts
+€128,051
Accrued charges and deferred income
+€1,180
Investment (derived)
-€23,669
Investment in fixed assets (net)
-€23,669
Financing
-€120,101
Debts after one year
-€125,742
Current portion of long-term debt
+€5,641
Cash 2025
€474
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,116,779 | €2,121,138 | +€4,358 | +0.2% |
| Fixed assets | 21/28 | €2,099,371 | €2,107,844 | +€8,473 | +0.4% |
| Tangible fixed assets | 22/27 | €53,704 | €48,677 | -€5,027 | -9.4% |
| Furniture and vehicles | 24 | €53,704 | €48,677 | -€5,027 | -9.4% |
| Financial fixed assets | 28 | €2,045,667 | €2,059,167 | +€13,500 | +0.7% |
| Current assets | 29/58 | €17,409 | €13,294 | -€4,115 | -23.6% |
| Amounts receivable within one year | 40/41 | €3,352 | €9,554 | +€6,201 | +185.0% |
| Trade receivables | 40 | - | €218 | +€218 | |
| Other amounts receivable | 41 | €3,352 | €9,336 | +€5,984 | +178.5% |
| Cash at bank and in hand | 54/58 | €13,913 | €474 | -€13,439 | -96.6% |
| Deferred charges and accrued income | 490/1 | €143 | €3,266 | +€3,123 | +2185.1% |
| Total equity and liabilities | 10/49 | €2,116,779 | €2,121,138 | +€4,358 | +0.2% |
| Equity | 10/15 | -€150,448 | -€158,861 | -€8,413 | -5.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,448 | -€159,861 | -€8,413 | -5.6% |
| Amounts payable | 17/49 | €2,267,227 | €2,279,998 | +€12,771 | +0.6% |
| Amounts payable after more than one year | 17 | €637,485 | €511,743 | -€125,742 | -19.7% |
| Financial debts | 170/4 | €637,485 | €511,743 | -€125,742 | -19.7% |
| Amounts payable within one year | 42/48 | €1,629,642 | €1,766,976 | +€137,334 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €129,336 | €134,978 | +€5,641 | +4.4% |
| Trade debts | 44 | €634 | €7,149 | +€6,515 | +1027.8% |
| Suppliers | 440/4 | €634 | €7,149 | +€6,515 | +1027.8% |
| Taxes, remuneration and social security | 45 | €3,149 | €275 | -€2,874 | -91.3% |
| Taxes | 450/3 | €1,483 | €275 | -€1,208 | -81.5% |
| Remuneration and social security | 454/9 | €1,666 | - | -€1,666 | |
| Other amounts payable | 47/48 | €1,496,523 | €1,624,574 | +€128,051 | +8.6% |
| Accrued charges and deferred income | 492/3 | €100 | €1,279 | +€1,180 | +1183.2% |
| Remuneration, social security and pensions | 62 | €13,697 | €30,514 | +€16,817 | +122.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,687 | €15,196 | +€3,509 | +30.0% |
| Other operating charges | 640/8 | €6,386 | €1,976 | -€4,409 | -69.0% |
| Non-recurring operating charges | 66A | - | €3,065 | +€3,065 | |
| Gross operating margin | 9900 | -€74,586 | -€113,938 | -€39,352 | -52.8% |
| Operating profit (loss) | 9901 | -€106,357 | -€164,690 | -€58,333 | -54.8% |
| Financial income | 75/76B | - | €190,000 | +€190,000 | |
| Recurring financial income | 75 | - | €190,000 | +€190,000 | |
| Financial charges | 65/66B | €35,578 | €33,448 | -€2,131 | -6.0% |
| Recurring financial charges | 65 | €35,578 | €33,448 | -€2,131 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€141,935 | -€8,138 | +€133,797 | +94.3% |
| Income taxes | 67/77 | €238 | €275 | +€37 | +15.4% |
| Profit (loss) for the period | 9904 | -€142,173 | -€8,413 | +€133,761 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€142,173 | -€8,413 | +€133,761 | +94.1% |
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 1 October 2026 via checked.be.