ROCAMO: 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.
ROCAMO
Largest movements
- Cash -€115,885
down €115,885 (-92.6%), from €125,211 to €9,326
mainly Net result for the year (-€47,750) and Other debts (-€36,794)
- Tangible fixed assets +€19,758
up €19,758 (+15.0%), from €131,541 to €151,300
of which Furniture and vehicles: +€15,042
- Receivables within one year +€13,793
up €13,793 (+170.9%), from €8,073 to €21,866
of which Trade receivables: +€7,907
- Profit (loss) carried forward -€47,750
down €47,750 (-95.2%), from -€50,139 to -€97,889
- Other debts -€36,794
down €36,794 (-11.1%), from €330,780 to €293,986
- Tax, wage and social debts +€5,971
up €5,971 (+117.0%), from €5,102 to €11,073
of which Taxes: +€5,646
- Gross operating margin -€84,980
down €84,980, from €83,303 to -€1,677
- Depreciation -€12,085
down €12,085 (-44.1%), from €27,434 to €15,349
- Financial charges +€2,859
up €2,859 (+2532.5%), from €113 to €2,972
- Other operating charges -€2,199
down €2,199 (-34.8%), from €6,323 to €4,124
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 | €418,472 | €335,986 | -€82,485 | -19.7% |
| Fixed assets | 21/28 | €131,676 | €151,435 | +€19,758 | +15.0% |
| Tangible fixed assets | 22/27 | €131,541 | €151,300 | +€19,758 | +15.0% |
| Land and buildings | 22 | €94,474 | €96,994 | +€2,520 | +2.7% |
| Plant, machinery and equipment | 23 | €3,779 | €5,976 | +€2,197 | +58.1% |
| Furniture and vehicles | 24 | €33,288 | €48,330 | +€15,042 | +45.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €286,795 | €184,551 | -€102,244 | -35.7% |
| Stocks and contracts in progress | 3 | €148,849 | €148,849 | = | 0.0% |
| Stocks | 30/36 | €148,849 | €148,849 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,073 | €21,866 | +€13,793 | +170.9% |
| Trade receivables | 40 | €8,073 | €15,980 | +€7,907 | +98.0% |
| Other amounts receivable | 41 | - | €5,886 | +€5,886 | |
| Cash at bank and in hand | 54/58 | €125,211 | €9,326 | -€115,885 | -92.6% |
| Deferred charges and accrued income | 490/1 | €4,663 | €4,511 | -€152 | -3.3% |
| Total equity and liabilities | 10/49 | €418,472 | €335,986 | -€82,485 | -19.7% |
| Equity | 10/15 | €54,637 | €6,887 | -€47,750 | -87.4% |
| Contributions | 10/11 | €84,000 | €84,000 | = | 0.0% |
| Capital | 10 | €84,000 | €84,000 | = | 0.0% |
| Issued capital | 100 | €84,000 | €84,000 | = | 0.0% |
| Reserves | 13 | €20,776 | €20,776 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,997 | €12,997 | = | 0.0% |
| Legal reserve | 130 | €12,997 | €12,997 | = | 0.0% |
| Distributable reserves | 133 | €7,779 | €7,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,139 | -€97,889 | -€47,750 | -95.2% |
| Amounts payable | 17/49 | €363,835 | €329,099 | -€34,735 | -9.5% |
| Amounts payable within one year | 42/48 | €363,835 | €329,099 | -€34,735 | -9.5% |
| Trade debts | 44 | €27,953 | €24,040 | -€3,913 | -14.0% |
| Suppliers | 440/4 | €27,953 | €24,040 | -€3,913 | -14.0% |
| Taxes, remuneration and social security | 45 | €5,102 | €11,073 | +€5,971 | +117.0% |
| Taxes | 450/3 | €1,087 | €6,733 | +€5,646 | +519.6% |
| Remuneration and social security | 454/9 | €4,016 | €4,341 | +€325 | +8.1% |
| Other amounts payable | 47/48 | €330,780 | €293,986 | -€36,794 | -11.1% |
| Non-recurring operating income | 76A | - | €26,822 | +€26,822 | |
| Remuneration, social security and pensions | 62 | €22,945 | €23,467 | +€522 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,434 | €15,349 | -€12,085 | -44.1% |
| Other operating charges | 640/8 | €6,323 | €4,124 | -€2,199 | -34.8% |
| Gross operating margin | 9900 | €83,303 | -€1,677 | -€84,980 | |
| Operating profit (loss) | 9901 | €26,601 | -€44,618 | -€71,218 | |
| Financial income | 75/76B | €1 | €501 | +€500 | +60967.1% |
| Recurring financial income | 75 | €1 | €501 | +€500 | +60967.1% |
| Financial charges | 65/66B | €113 | €2,972 | +€2,859 | +2532.5% |
| Recurring financial charges | 65 | €113 | €2,972 | +€2,859 | +2532.5% |
| Profit (loss) for the period before taxes | 9903 | €26,489 | -€47,089 | -€73,578 | |
| Income taxes | 67/77 | €308 | €661 | +€353 | +114.7% |
| Profit (loss) for the period | 9904 | €26,181 | -€47,750 | -€73,931 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,181 | -€47,750 | -€73,931 |
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 6 October 2026 via checked.be.