ROCAMI: 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.
What changed
ROCAMI
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,695
2024 · -€6,088+€9,783
Equity
€201,173
2024 · €197,478+€3,695
Cash
€3,939
2024 · €2,444+€1,495
Balance sheet total
€3.9m
2024 · €3.8m+€91,877
Largest movements
Assets
- Receivables within one year +€105,624
up €105,624 (+3.9%), from €2.7m to €2.8m
Equity and liabilities
- Accrued charges and deferred income +€143,478
up €143,478 (+104.7%), from €137,093 to €280,572
- Debts after one year -€45,128
down €45,128 (-2.8%), from €1.6m to €1.6m
Income statement
- Financial income +€12,896
up €12,896 (+14.6%), from €88,228 to €101,124
- Financial charges +€3,964
up €3,964 (+2.1%), from €184,577 to €188,541
- Gross operating margin +€1,249
up €1,249 (+1.1%), from €112,194 to €113,443
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.
Result 2024
-€6,088
Gross operating margin
+€1,249
Other operating charges
-€398
Financial income
+€12,896
Financial charges
-€3,964
Result 2025
€3,695
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.
From operations
+€64,686
Investment
€0
Financing
-€63,191
Cash 2024
€2,444
From operations (derived)
+€64,686
Net result for the year
+€3,695
Depreciation
+€15,448
Receivables within one year
-€105,624
Deferred charges and accrued income
-€207
Trade debts
+€4,021
Advances received
+€3,000
Other debts
+€873
Accrued charges and deferred income
+€143,478
Financing
-€63,191
Debts after one year
-€45,128
Short-term financial debts
-€18,063
Cash 2025
€3,939
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,772,185 | €3,864,062 | +€91,877 | +2.4% |
| Fixed assets | 21/28 | €1,070,272 | €1,054,823 | -€15,448 | -1.4% |
| Tangible fixed assets | 22/27 | €1,067,247 | €1,051,798 | -€15,448 | -1.4% |
| Land and buildings | 22 | €1,067,247 | €1,051,798 | -€15,448 | -1.4% |
| Financial fixed assets | 28 | €3,025 | €3,025 | = | 0.0% |
| Current assets | 29/58 | €2,701,913 | €2,809,239 | +€107,326 | +4.0% |
| Amounts receivable within one year | 40/41 | €2,698,050 | €2,803,674 | +€105,624 | +3.9% |
| Other amounts receivable | 41 | €2,698,050 | €2,803,674 | +€105,624 | +3.9% |
| Cash at bank and in hand | 54/58 | €2,444 | €3,939 | +€1,495 | +61.1% |
| Deferred charges and accrued income | 490/1 | €1,419 | €1,626 | +€207 | +14.6% |
| Total equity and liabilities | 10/49 | €3,772,185 | €3,864,062 | +€91,877 | +2.4% |
| Equity | 10/15 | €197,478 | €201,173 | +€3,695 | +1.9% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Capital | 10 | €220,000 | €220,000 | = | 0.0% |
| Issued capital | 100 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €277,210 | €277,210 | = | 0.0% |
| Tax-exempt reserves | 132 | €277,210 | €277,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€299,732 | -€296,037 | +€3,695 | +1.2% |
| Provisions and deferred taxes | 16 | €146,671 | €146,671 | = | 0.0% |
| Deferred taxes | 168 | €146,671 | €146,671 | = | 0.0% |
| Amounts payable | 17/49 | €3,428,036 | €3,516,218 | +€88,182 | +2.6% |
| Amounts payable after more than one year | 17 | €1,627,051 | €1,581,923 | -€45,128 | -2.8% |
| Financial debts | 170/4 | €1,627,051 | €1,581,923 | -€45,128 | -2.8% |
| Amounts payable within one year | 42/48 | €1,663,892 | €1,653,723 | -€10,168 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €51,128 | €51,128 | = | 0.0% |
| Financial debts | 43 | €18,063 | - | -€18,063 | |
| Credit institutions | 430/8 | €18,063 | - | -€18,063 | |
| Trade debts | 44 | €42,783 | €46,805 | +€4,021 | +9.4% |
| Suppliers | 440/4 | €42,783 | €46,805 | +€4,021 | +9.4% |
| Advances received on contracts in progress | 46 | €1,663 | €4,663 | +€3,000 | +180.5% |
| Other amounts payable | 47/48 | €1,550,255 | €1,551,128 | +€873 | +0.1% |
| Accrued charges and deferred income | 492/3 | €137,093 | €280,572 | +€143,478 | +104.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,448 | €15,448 | = | 0.0% |
| Other operating charges | 640/8 | €6,484 | €6,882 | +€398 | +6.1% |
| Gross operating margin | 9900 | €112,194 | €113,443 | +€1,249 | +1.1% |
| Operating profit (loss) | 9901 | €90,261 | €91,112 | +€852 | +0.9% |
| Financial income | 75/76B | €88,228 | €101,124 | +€12,896 | +14.6% |
| Recurring financial income | 75 | €88,228 | €101,124 | +€12,896 | +14.6% |
| Financial charges | 65/66B | €184,577 | €188,541 | +€3,964 | +2.1% |
| Recurring financial charges | 65 | €184,577 | €188,541 | +€3,964 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,088 | €3,695 | +€9,783 | |
| Profit (loss) for the period | 9904 | -€6,088 | €3,695 | +€9,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,088 | €3,695 | +€9,783 |
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 7 October 2026 via checked.be.