Rocabo: 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.
Rocabo
Largest movements
- Receivables within one year +€1.2m
new in 2025: €1.2m
- Tangible fixed assets -€189,831
down €189,831 (-62.2%), from €305,153 to €115,321
- Cash -€60,178
down €60,178 (-62.7%), from €96,005 to €35,827
mainly Receivables within one year (-€1.2m) and Contributions, distributions and other (-€441,816)
- Reserves +€692,220
up €692,220 (+182.7%), from €378,949 to €1.1m
of which Tax-exempt reserves: +€765,468
- Provisions +€255,156
new in 2025: €255,156
- Gross operating margin +€1.1m
up €1.1m (+1159.1%), from €95,701 to €1.2m
- Other operating charges +€22,554
new in 2025: €22,554
- Taxes +€21,636
up €21,636 (+133.8%), from €16,168 to €37,804
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 | €401,158 | €1,351,148 | +€949,990 | +236.8% |
| Fixed assets | 21/28 | €305,153 | €115,321 | -€189,831 | -62.2% |
| Tangible fixed assets | 22/27 | €305,153 | €115,321 | -€189,831 | -62.2% |
| Land and buildings | 22 | €305,153 | €115,321 | -€189,831 | -62.2% |
| Current assets | 29/58 | €96,005 | €1,235,827 | +€1.1m | +1187.3% |
| Amounts receivable within one year | 40/41 | - | €1,200,000 | +€1.2m | |
| Trade receivables | 40 | - | €1,200,000 | +€1.2m | |
| Cash at bank and in hand | 54/58 | €96,005 | €35,827 | -€60,178 | -62.7% |
| Total equity and liabilities | 10/49 | €401,158 | €1,351,148 | +€949,990 | +236.8% |
| Equity | 10/15 | €384,642 | €1,076,863 | +€692,220 | +180.0% |
| Contributions | 10/11 | €5,693 | €5,693 | = | 0.0% |
| Reserves | 13 | €378,949 | €1,071,169 | +€692,220 | +182.7% |
| Tax-exempt reserves | 132 | €94,173 | €859,641 | +€765,468 | +812.8% |
| Distributable reserves | 133 | €284,777 | €211,528 | -€73,248 | -25.7% |
| Provisions and deferred taxes | 16 | - | €255,156 | +€255,156 | |
| Deferred taxes | 168 | - | €255,156 | +€255,156 | |
| Amounts payable | 17/49 | €16,515 | €19,129 | +€2,614 | +15.8% |
| Amounts payable within one year | 42/48 | €16,515 | €19,129 | +€2,614 | +15.8% |
| Trade debts | 44 | €348 | - | -€348 | |
| Suppliers | 440/4 | €348 | - | -€348 | |
| Taxes, remuneration and social security | 45 | €16,168 | €18,972 | +€2,804 | +17.3% |
| Taxes | 450/3 | €16,168 | €18,972 | +€2,804 | +17.3% |
| Other amounts payable | 47/48 | - | €158 | +€158 | |
| Non-recurring operating income | 76A | - | €1,020,624 | +€1.0m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,378 | €10,456 | +€2,078 | +24.8% |
| Other operating charges | 640/8 | - | €22,554 | +€22,554 | |
| Gross operating margin | 9900 | €95,701 | €1,204,975 | +€1.1m | +1159.1% |
| Operating profit (loss) | 9901 | €87,323 | €1,171,965 | +€1.1m | +1242.1% |
| Financial charges | 65/66B | €44 | €125 | +€81 | +184.9% |
| Recurring financial charges | 65 | €44 | €125 | +€81 | +184.9% |
| Profit (loss) for the period before taxes | 9903 | €87,280 | €1,171,841 | +€1.1m | +1242.6% |
| Income taxes | 67/77 | €16,168 | €37,804 | +€21,636 | +133.8% |
| Profit (loss) for the period | 9904 | €71,112 | €1,134,036 | +€1.1m | +1494.7% |
| Transfer to tax-exempt reserves | 689 | - | €1,020,624 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €71,112 | €113,412 | +€42,300 | +59.5% |
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 10 October 2026 via checked.be.