ROCA - Sint-Jozef: 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.
ROCA - Sint-Jozef
Largest movements
- Tangible fixed assets +€75,122
up €75,122 (+6.6%), from €1.1m to €1.2m
of which Land and buildings: +€47,138
- Receivables within one year -€29,630
down €29,630 (-79.3%), from €37,362 to €7,733
of which Trade receivables: -€20,483
- Cash +€29,030
up €29,030 (+26.5%), from €109,634 to €138,664
mainly Depreciation (+€116,620) and Net result for the year (+€90,078)
- Other debts +€83,700
up €83,700 (+274%), from €30,509 to €114,209
- Debts after one year -€64,120
down €64,120 (-8.7%), from €733,567 to €669,447
- Reserves +€62,876
up €62,876 (+17.4%), from €360,848 to €423,724
of which Distributable reserves: +€62,876
- Current portion of long-term debt -€29,333
down €29,333 (-31.4%), from €93,453 to €64,120
- Tax, wage and social debts +€25,271
up €25,271 (+224%), from €11,276 to €36,547
of which Taxes: +€17,508
- Other operating charges -€75,473
down €75,473 (-89.1%), from €84,700 to €9,227
- Depreciation +€32,854
up €32,854 (+39.2%), from €83,766 to €116,620
- Financial charges +€11,573
up €11,573 (+46.5%), from €24,888 to €36,461
- Financial income -€7,189
down €7,189 (-92.8%), from €7,748 to €559
- Staff costs +€6,559
up €6,559 (+2.2%), from €295,740 to €302,298
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 | €1,308,210 | €1,383,329 | +€75,119 | +5.7% |
| Fixed assets | 21/28 | €1,144,155 | €1,219,276 | +€75,122 | +6.6% |
| Tangible fixed assets | 22/27 | €1,144,155 | €1,219,276 | +€75,122 | +6.6% |
| Land and buildings | 22 | €1,032,669 | €1,079,807 | +€47,138 | +4.6% |
| Plant, machinery and equipment | 23 | €59,482 | €48,302 | -€11,180 | -18.8% |
| Furniture and vehicles | 24 | €52,004 | €91,167 | +€39,164 | +75.3% |
| Current assets | 29/58 | €164,056 | €164,052 | -€3 | 0.0% |
| Stocks and contracts in progress | 3 | €11,814 | €12,657 | +€844 | +7.1% |
| Stocks | 30/36 | €11,814 | €12,657 | +€844 | +7.1% |
| Amounts receivable within one year | 40/41 | €37,362 | €7,733 | -€29,630 | -79.3% |
| Trade receivables | 40 | €24,287 | €3,804 | -€20,483 | -84.3% |
| Other amounts receivable | 41 | €13,076 | €3,929 | -€9,147 | -70.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €109,634 | €138,664 | +€29,030 | +26.5% |
| Deferred charges and accrued income | 490/1 | €5,245 | €4,998 | -€247 | -4.7% |
| Total equity and liabilities | 10/49 | €1,308,210 | €1,383,329 | +€75,119 | +5.7% |
| Equity | 10/15 | €379,440 | €442,316 | +€62,876 | +16.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €360,848 | €423,724 | +€62,876 | +17.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €358,989 | €421,865 | +€62,876 | +17.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €928,770 | €941,013 | +€12,243 | +1.3% |
| Amounts payable after more than one year | 17 | €733,567 | €669,447 | -€64,120 | -8.7% |
| Financial debts | 170/4 | €733,567 | €669,447 | -€64,120 | -8.7% |
| Amounts payable within one year | 42/48 | €195,203 | €271,566 | +€76,363 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €93,453 | €64,120 | -€29,333 | -31.4% |
| Trade debts | 44 | €59,965 | €56,690 | -€3,276 | -5.5% |
| Suppliers | 440/4 | €59,965 | €56,690 | -€3,276 | -5.5% |
| Taxes, remuneration and social security | 45 | €11,276 | €36,547 | +€25,271 | +224% |
| Taxes | 450/3 | €9,962 | €27,470 | +€17,508 | +176% |
| Remuneration and social security | 454/9 | €1,314 | €9,077 | +€7,763 | +591% |
| Other amounts payable | 47/48 | €30,509 | €114,209 | +€83,700 | +274% |
| Remuneration, social security and pensions | 62 | €295,740 | €302,298 | +€6,559 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,766 | €116,620 | +€32,854 | +39.2% |
| Other operating charges | 640/8 | €84,700 | €9,227 | -€75,473 | -89.1% |
| Gross operating margin | 9900 | €602,673 | €597,625 | -€5,049 | -0.8% |
| Operating profit (loss) | 9901 | €138,468 | €169,479 | +€31,011 | +22.4% |
| Financial income | 75/76B | €7,748 | €559 | -€7,189 | -92.8% |
| Recurring financial income | 75 | €7,748 | €559 | -€7,189 | -92.8% |
| Financial charges | 65/66B | €24,888 | €36,461 | +€11,573 | +46.5% |
| Recurring financial charges | 65 | €24,888 | €36,461 | +€11,573 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €121,328 | €133,577 | +€12,249 | +10.1% |
| Income taxes | 67/77 | €40,375 | €43,499 | +€3,124 | +7.7% |
| Profit (loss) for the period | 9904 | €80,953 | €90,078 | +€9,125 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,953 | €90,078 | +€9,125 | +11.3% |
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 23 October 2026 via checked.be.