ROCANELI: 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.
ROCANELI
Largest movements
- Receivables within one year +€30,908
up €30,908 (+118.3%), from €26,136 to €57,044
of which Trade receivables: +€17,648
- Cash +€6,859
up €6,859 (+6.7%), from €101,705 to €108,563
mainly Net result for the year (+€32,915) and Tax, wage and social debts (+€8,369)
- Reserves +€32,915
up €32,915 (+51.4%), from €64,033 to €96,947
- Other debts -€9,202
down €9,202 (-100.0%), from €9,202 to €0
- Tax, wage and social debts +€8,369
up €8,369 (+32.0%), from €26,145 to €34,514
- Trade debts +€5,448
up €5,448 (+21.8%), from €25,005 to €30,452
- Gross operating margin -€39,769
down €39,769 (-46.6%), from €85,270 to €45,501
- Taxes -€8,283
down €8,283 (-44.5%), from €18,612 to €10,329
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 | €131,385 | €168,913 | +€37,529 | +28.6% |
| Fixed assets | 21/28 | €1,855 | €1,558 | -€297 | -16.0% |
| Tangible fixed assets | 22/27 | €1,855 | €1,558 | -€297 | -16.0% |
| Furniture and vehicles | 24 | €1,855 | €1,558 | -€297 | -16.0% |
| Current assets | 29/58 | €129,529 | €167,355 | +€37,826 | +29.2% |
| Amounts receivable within one year | 40/41 | €26,136 | €57,044 | +€30,908 | +118.3% |
| Trade receivables | 40 | €26,136 | €43,784 | +€17,648 | +67.5% |
| Other amounts receivable | 41 | - | €13,259 | +€13,259 | |
| Cash at bank and in hand | 54/58 | €101,705 | €108,563 | +€6,859 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,689 | €1,748 | +€59 | +3.5% |
| Total equity and liabilities | 10/49 | €131,385 | €168,913 | +€37,529 | +28.6% |
| Equity | 10/15 | €71,033 | €103,947 | +€32,915 | +46.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €64,033 | €96,947 | +€32,915 | +51.4% |
| Distributable reserves | 133 | €64,033 | €96,947 | +€32,915 | +51.4% |
| Amounts payable | 17/49 | €60,352 | €64,966 | +€4,614 | +7.6% |
| Amounts payable within one year | 42/48 | €60,352 | €64,966 | +€4,614 | +7.6% |
| Trade debts | 44 | €25,005 | €30,452 | +€5,448 | +21.8% |
| Suppliers | 440/4 | €25,005 | €30,452 | +€5,448 | +21.8% |
| Taxes, remuneration and social security | 45 | €26,145 | €34,514 | +€8,369 | +32.0% |
| Taxes | 450/3 | €26,145 | €34,514 | +€8,369 | +32.0% |
| Other amounts payable | 47/48 | €9,202 | €0 | -€9,202 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €1,017 | +€189 | +22.9% |
| Other operating charges | 640/8 | €396 | €210 | -€187 | -47.1% |
| Gross operating margin | 9900 | €85,270 | €45,501 | -€39,769 | -46.6% |
| Operating profit (loss) | 9901 | €84,045 | €44,273 | -€39,772 | -47.3% |
| Financial income | 75/76B | - | €390 | +€390 | |
| Recurring financial income | 75 | - | €390 | +€390 | |
| Financial charges | 65/66B | €1,401 | €1,421 | +€19 | +1.4% |
| Recurring financial charges | 65 | €1,401 | €1,421 | +€19 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €82,644 | €43,243 | -€39,401 | -47.7% |
| Income taxes | 67/77 | €18,612 | €10,329 | -€8,283 | -44.5% |
| Profit (loss) for the period | 9904 | €64,033 | €32,915 | -€31,118 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,033 | €32,915 | -€31,118 | -48.6% |
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 3 October 2026 via checked.be.