ROCAMBOLESQUE: 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.
ROCAMBOLESQUE
Largest movements
- Cash +€41,075
up €41,075 (+48.7%), from €84,411 to €125,486
mainly Net result for the year (+€55,068) and Trade debts (+€7,615)
- Receivables within one year +€9,398
up €9,398 (+247%), from €3,806 to €13,204
of which Trade receivables: +€9,458
- Deferred charges and accrued income +€3,229
up €3,229 (+272%), from €1,185 to €4,415
- Tangible fixed assets +€1,770
up €1,770 (+157%), from €1,131 to €2,901
- Profit (loss) carried forward +€55,068
up €55,068 (+79.3%), from €69,446 to €124,514
- Trade debts +€7,615
up €7,615 (+265%), from €2,878 to €10,492
- Tax, wage and social debts -€6,210
down €6,210 (-39.5%), from €15,709 to €9,499
of which Taxes: -€6,835
- Gross operating margin +€28,887
up €28,887 (+61.2%), from €47,173 to €76,060
- Taxes +€5,662
up €5,662 (+57.3%), from €9,874 to €15,537
- Financial charges -€789
down €789 (-16.5%), from €4,773 to €3,984
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 | €90,533 | €147,006 | +€56,473 | +62.4% |
| Fixed assets | 21/28 | €1,131 | €3,901 | +€2,770 | +245% |
| Tangible fixed assets | 22/27 | €1,131 | €2,901 | +€1,770 | +157% |
| Furniture and vehicles | 24 | €1,131 | €2,901 | +€1,770 | +157% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €89,402 | €143,104 | +€53,703 | +60.1% |
| Amounts receivable within one year | 40/41 | €3,806 | €13,204 | +€9,398 | +247% |
| Trade receivables | 40 | €1,554 | €11,012 | +€9,458 | +609% |
| Other amounts receivable | 41 | €2,252 | €2,192 | -€60 | -2.7% |
| Cash at bank and in hand | 54/58 | €84,411 | €125,486 | +€41,075 | +48.7% |
| Deferred charges and accrued income | 490/1 | €1,185 | €4,415 | +€3,229 | +272% |
| Total equity and liabilities | 10/49 | €90,533 | €147,006 | +€56,473 | +62.4% |
| Equity | 10/15 | €71,946 | €127,014 | +€55,068 | +76.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,446 | €124,514 | +€55,068 | +79.3% |
| Amounts payable | 17/49 | €18,587 | €19,992 | +€1,405 | +7.6% |
| Amounts payable within one year | 42/48 | €18,587 | €19,992 | +€1,405 | +7.6% |
| Trade debts | 44 | €2,878 | €10,492 | +€7,615 | +265% |
| Suppliers | 440/4 | €2,878 | €10,492 | +€7,615 | +265% |
| Taxes, remuneration and social security | 45 | €15,709 | €9,499 | -€6,210 | -39.5% |
| Taxes | 450/3 | €13,048 | €6,213 | -€6,835 | -52.4% |
| Remuneration and social security | 454/9 | €2,661 | €3,286 | +€625 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €1,075 | +€712 | +196% |
| Other operating charges | 640/8 | €385 | €396 | +€11 | +2.9% |
| Gross operating margin | 9900 | €47,173 | €76,060 | +€28,887 | +61.2% |
| Operating profit (loss) | 9901 | €46,425 | €74,589 | +€28,164 | +60.7% |
| Financial income | 75/76B | €10 | €0 | -€9 | -98.9% |
| Recurring financial income | 75 | €10 | €0 | -€9 | -98.9% |
| Financial charges | 65/66B | €4,773 | €3,984 | -€789 | -16.5% |
| Recurring financial charges | 65 | €4,773 | €3,984 | -€789 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €41,661 | €70,605 | +€28,944 | +69.5% |
| Income taxes | 67/77 | €9,874 | €15,537 | +€5,662 | +57.3% |
| Profit (loss) for the period | 9904 | €31,787 | €55,068 | +€23,281 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,787 | €55,068 | +€23,281 | +73.2% |
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 15 October 2026 via checked.be.