ROCALIES: 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.
ROCALIES
Largest movements
- Tangible fixed assets -€34,924
down €34,924 (-3.5%), from €1.0m to €977,142
of which Land and buildings: -€34,456
- Cash -€18,819
down €18,819 (-85.4%), from €22,043 to €3,224
mainly Current portion of long-term debt (-€22,831) and Net result for the year (-€19,937)
- Current portion of long-term debt -€22,831
down €22,831 (-83.1%), from €27,459 to €4,628
- Profit (loss) carried forward -€19,937
down €19,937 (-9.9%), from -€202,077 to -€222,014
- Debts after one year -€10,628
down €10,628 (-2.2%), from €485,774 to €475,146
of which Other amounts payable: -€6,000
- Gross operating margin -€27,215
down €27,215 (-37.6%), from €72,454 to €45,239
- Depreciation +€1,145
up €1,145 (+2.4%), from €48,015 to €49,160
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 | €1,036,273 | €982,450 | -€53,823 | -5.2% |
| Fixed assets | 21/28 | €1,012,066 | €977,142 | -€34,924 | -3.5% |
| Tangible fixed assets | 22/27 | €1,012,066 | €977,142 | -€34,924 | -3.5% |
| Land and buildings | 22 | €1,011,157 | €976,701 | -€34,456 | -3.4% |
| Furniture and vehicles | 24 | €909 | €441 | -€468 | -51.5% |
| Current assets | 29/58 | €24,207 | €5,308 | -€18,899 | -78.1% |
| Current investments | 50/53 | €92 | €93 | +€0 | +0.2% |
| Cash at bank and in hand | 54/58 | €22,043 | €3,224 | -€18,819 | -85.4% |
| Deferred charges and accrued income | 490/1 | €2,072 | €1,992 | -€80 | -3.9% |
| Total equity and liabilities | 10/49 | €1,036,273 | €982,450 | -€53,823 | -5.2% |
| Equity | 10/15 | €265,191 | €245,254 | -€19,937 | -7.5% |
| Contributions | 10/11 | €370,200 | €370,200 | = | 0.0% |
| Reserves | 13 | €97,068 | €97,068 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,550 | €48,550 | = | 0.0% |
| Distributable reserves | 133 | €48,518 | €48,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,077 | -€222,014 | -€19,937 | -9.9% |
| Amounts payable | 17/49 | €771,082 | €737,196 | -€33,886 | -4.4% |
| Amounts payable after more than one year | 17 | €485,774 | €475,146 | -€10,628 | -2.2% |
| Financial debts | 170/4 | €4,628 | - | -€4,628 | |
| Other amounts payable | 178/9 | €481,146 | €475,146 | -€6,000 | -1.2% |
| Amounts payable within one year | 42/48 | €284,482 | €261,205 | -€23,277 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €27,459 | €4,628 | -€22,831 | -83.1% |
| Trade debts | 44 | €4,384 | €2,197 | -€2,188 | -49.9% |
| Suppliers | 440/4 | €4,384 | €2,197 | -€2,188 | -49.9% |
| Taxes, remuneration and social security | 45 | €174 | €176 | +€2 | +1.0% |
| Taxes | 450/3 | €174 | €176 | +€2 | +1.0% |
| Other amounts payable | 47/48 | €252,465 | €254,204 | +€1,739 | +0.7% |
| Accrued charges and deferred income | 492/3 | €825 | €844 | +€19 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,015 | €49,160 | +€1,145 | +2.4% |
| Other operating charges | 640/8 | €15,210 | €15,385 | +€175 | +1.1% |
| Gross operating margin | 9900 | €72,454 | €45,239 | -€27,215 | -37.6% |
| Operating profit (loss) | 9901 | €9,229 | -€19,306 | -€28,535 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -62.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -62.5% |
| Financial charges | 65/66B | €978 | €455 | -€524 | -53.5% |
| Recurring financial charges | 65 | €978 | €455 | -€524 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €8,251 | -€19,761 | -€28,012 | |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €8,076 | -€19,937 | -€28,013 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,076 | -€19,937 | -€28,013 |
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 30 September 2026 via checked.be.