ROCAME: 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.
ROCAME
Largest movements
- Current investments +€50,000
up €50,000 (+20.0%), from €250,000 to €300,000
- Cash -€39,986
down €39,986 (-40.1%), from €99,681 to €59,695
mainly Current investments (-€50,000) and Receivables within one year (-€35,997)
- Receivables within one year +€35,997
up €35,997 (+31.0%), from €115,941 to €151,938
of which Trade receivables: +€49,919
- Tangible fixed assets -€14,081
down €14,081 (-34.7%), from €40,567 to €26,486
- Stocks and contracts +€10,922
up €10,922 (+41.1%), from €26,543 to €37,465
- Reserves +€64,590
up €64,590 (+23.6%), from €273,743 to €338,333
of which Distributable reserves: +€64,590
- Gross operating margin +€120,319
up €120,319, from -€20,392 to €99,928
- Taxes +€23,010
up €23,010 (+10,647%), from €216 to €23,226
- Financial income -€3,725
down €3,725 (-32.9%), from €11,332 to €7,607
- Depreciation -€2,280
down €2,280 (-13.9%), from €16,361 to €14,081
- Staff costs +€1,844
up €1,844, from -€481 to €1,364
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 | €684,857 | €746,080 | +€61,224 | +8.9% |
| Fixed assets | 21/28 | €43,152 | €29,071 | -€14,081 | -32.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €40,567 | €26,486 | -€14,081 | -34.7% |
| Land and buildings | 22 | €13,122 | €9,228 | -€3,895 | -29.7% |
| Plant, machinery and equipment | 23 | €18,761 | €13,670 | -€5,091 | -27.1% |
| Furniture and vehicles | 24 | €8,684 | €3,588 | -€5,096 | -58.7% |
| Financial fixed assets | 28 | €2,585 | €2,585 | = | 0.0% |
| Current assets | 29/58 | €641,705 | €717,010 | +€75,305 | +11.7% |
| Amounts receivable after more than one year | 29 | €103,004 | €112,823 | +€9,820 | +9.5% |
| Other amounts receivable | 291 | €103,004 | €112,823 | +€9,820 | +9.5% |
| Stocks and contracts in progress | 3 | €26,543 | €37,465 | +€10,922 | +41.1% |
| Stocks | 30/36 | €26,543 | €37,465 | +€10,922 | +41.1% |
| Amounts receivable within one year | 40/41 | €115,941 | €151,938 | +€35,997 | +31.0% |
| Trade receivables | 40 | €98,945 | €148,864 | +€49,919 | +50.5% |
| Other amounts receivable | 41 | €16,997 | €3,074 | -€13,922 | -81.9% |
| Current investments | 50/53 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €99,681 | €59,695 | -€39,986 | -40.1% |
| Deferred charges and accrued income | 490/1 | €46,536 | €55,088 | +€8,552 | +18.4% |
| Total equity and liabilities | 10/49 | €684,857 | €746,080 | +€61,224 | +8.9% |
| Equity | 10/15 | €640,641 | €705,231 | +€64,590 | +10.1% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €273,743 | €338,333 | +€64,590 | +23.6% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €231,643 | €296,233 | +€64,590 | +27.9% |
| Profit (loss) carried forward | 14 | €298,727 | €298,727 | = | 0.0% |
| Amounts payable | 17/49 | €44,216 | €40,850 | -€3,366 | -7.6% |
| Amounts payable within one year | 42/48 | €14,385 | €8,767 | -€5,618 | -39.1% |
| Trade debts | 44 | €11,446 | €8,342 | -€3,103 | -27.1% |
| Suppliers | 440/4 | €11,446 | €8,342 | -€3,103 | -27.1% |
| Taxes, remuneration and social security | 45 | €2,939 | €424 | -€2,515 | -85.6% |
| Taxes | 450/3 | €2,939 | €424 | -€2,515 | -85.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €29,831 | €32,083 | +€2,252 | +7.5% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | -€481 | €1,364 | +€1,844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,361 | €14,081 | -€2,280 | -13.9% |
| Other operating charges | 640/8 | €3,888 | €4,150 | +€262 | +6.8% |
| Gross operating margin | 9900 | -€20,392 | €99,928 | +€120,319 | |
| Operating profit (loss) | 9901 | -€40,160 | €80,332 | +€120,492 | |
| Financial income | 75/76B | €11,332 | €7,607 | -€3,725 | -32.9% |
| Recurring financial income | 75 | €11,332 | €7,607 | -€3,725 | -32.9% |
| Financial charges | 65/66B | €168 | €123 | -€44 | -26.4% |
| Recurring financial charges | 65 | €168 | €123 | -€44 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,996 | €87,816 | +€116,811 | |
| Income taxes | 67/77 | €216 | €23,226 | +€23,010 | +10,647% |
| Profit (loss) for the period | 9904 | -€29,212 | €64,590 | +€93,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,212 | €64,590 | +€93,802 |
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 14 October 2026 via checked.be.