ROCAIL: what changed
What changed
ROCAIL
NACE 70.100, Activities of head offices
filed annual accounts (NBB)
Net result for the year
€37,761
2024 · €73,793-€36,033
Equity
€242,056
2024 · €204,296+€37,761
Cash
€23,046
2024 · €9,518+€13,528
Balance sheet total
€312,534
2024 · €252,471+€60,062
Largest movements
Assets
- Tangible fixed assets +€49,356
new in 2025: €49,356
- Cash +€13,528
up €13,528 (+142%), from €9,518 to €23,046
mainly Net result for the year (+€37,761) and Debts after one year (+€25,339)
Equity and liabilities
- Reserves +€37,761
up €37,761 (+18.8%), from €201,296 to €239,056
- Trade debts -€30,585
down €30,585 (-98.9%), from €30,924 to €340
- Debts after one year +€25,339
new in 2025: €25,339
- Tax, wage and social debts +€16,615
up €16,615 (+96.3%), from €17,251 to €33,866
- Current portion of long-term debt +€10,917
new in 2025: €10,917
Income statement
- Gross operating margin -€30,865
down €30,865 (-35.7%), from €86,528 to €55,663
- Depreciation +€9,823
new in 2025: €9,823
- Taxes -€5,556
down €5,556 (-28.0%), from €19,815 to €14,259
- Financial charges +€1,724
up €1,724 (+3,830%), from €45 to €1,769
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€73,793
Gross operating margin
-€30,865
Depreciation
-€9,823
Other operating charges
+€48
Financial income
+€774
Financial charges
-€1,724
Taxes
+€5,556
Result 2025
€37,761
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€36,451
Investment
-€59,179
Financing
+€36,256
Cash 2024
€9,518
From operations (derived)
+€36,451
Net result for the year
+€37,761
Depreciation
+€9,823
Receivables within one year
+€3,086
Deferred charges and accrued income
-€265
Trade debts
-€30,585
Tax, wage and social debts
+€16,615
Accrued charges and deferred income
+€15
Investment (derived)
-€59,179
Investment in fixed assets (net)
-€59,179
Financing
+€36,256
Debts after one year
+€25,339
Current portion of long-term debt
+€10,917
Cash 2025
€23,046
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,471 | €312,534 | +€60,062 | +23.8% |
| Fixed assets | 21/28 | - | €49,356 | +€49,356 | |
| Tangible fixed assets | 22/27 | - | €49,356 | +€49,356 | |
| Furniture and vehicles | 24 | - | €49,356 | +€49,356 | |
| Current assets | 29/58 | €252,471 | €263,177 | +€10,706 | +4.2% |
| Amounts receivable within one year | 40/41 | €242,801 | €239,714 | -€3,086 | -1.3% |
| Trade receivables | 40 | €77,984 | €51,735 | -€26,249 | -33.7% |
| Other amounts receivable | 41 | €164,817 | €187,980 | +€23,163 | +14.1% |
| Cash at bank and in hand | 54/58 | €9,518 | €23,046 | +€13,528 | +142% |
| Deferred charges and accrued income | 490/1 | €153 | €417 | +€265 | +173% |
| Total equity and liabilities | 10/49 | €252,471 | €312,534 | +€60,062 | +23.8% |
| Equity | 10/15 | €204,296 | €242,056 | +€37,761 | +18.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €201,296 | €239,056 | +€37,761 | +18.8% |
| Distributable reserves | 133 | €201,296 | €239,056 | +€37,761 | +18.8% |
| Amounts payable | 17/49 | €48,176 | €70,477 | +€22,302 | +46.3% |
| Amounts payable after more than one year | 17 | - | €25,339 | +€25,339 | |
| Financial debts | 170/4 | - | €25,339 | +€25,339 | |
| Amounts payable within one year | 42/48 | €48,176 | €45,124 | -€3,052 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,917 | +€10,917 | |
| Trade debts | 44 | €30,924 | €340 | -€30,585 | -98.9% |
| Suppliers | 440/4 | €30,924 | €340 | -€30,585 | -98.9% |
| Taxes, remuneration and social security | 45 | €17,251 | €33,866 | +€16,615 | +96.3% |
| Taxes | 450/3 | €17,251 | €33,866 | +€16,615 | +96.3% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,823 | +€9,823 | |
| Other operating charges | 640/8 | €714 | €666 | -€48 | -6.8% |
| Gross operating margin | 9900 | €86,528 | €55,663 | -€30,865 | -35.7% |
| Operating profit (loss) | 9901 | €85,814 | €45,175 | -€40,639 | -47.4% |
| Financial income | 75/76B | €7,839 | €8,613 | +€774 | +9.9% |
| Recurring financial income | 75 | €7,839 | €8,613 | +€774 | +9.9% |
| Financial charges | 65/66B | €45 | €1,769 | +€1,724 | +3,830% |
| Recurring financial charges | 65 | €45 | €1,769 | +€1,724 | +3,830% |
| Profit (loss) for the period before taxes | 9903 | €93,608 | €52,019 | -€41,589 | -44.4% |
| Income taxes | 67/77 | €19,815 | €14,259 | -€5,556 | -28.0% |
| Profit (loss) for the period | 9904 | €73,793 | €37,761 | -€36,033 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,793 | €37,761 | -€36,033 | -48.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.