ROCAPI: 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.
ROCAPI
Largest movements
- Receivables within one year +€17,251
up €17,251 (+115.6%), from €14,918 to €32,169
of which Other amounts receivable: +€16,774
- Stocks and contracts +€7,409
up €7,409 (+7.8%), from €94,390 to €101,799
- Tangible fixed assets -€6,149
down €6,149 (-16.5%), from €37,265 to €31,117
- Profit (loss) carried forward -€14,528
down €14,528 (-43.0%), from -€33,763 to -€48,291
- Debts after one year +€11,520
new in 2025: €11,520
- Current portion of long-term debt +€10,288
new in 2025: €10,288
- Trade debts +€9,119
up €9,119 (+5.4%), from €168,862 to €177,981
- Tax, wage and social debts +€4,615
up €4,615 (+22.9%), from €20,117 to €24,732
of which Remuneration and social security: +€4,832
- Depreciation -€12,072
down €12,072 (-66.3%), from €18,221 to €6,149
- Staff costs +€10,592
up €10,592 (+10.6%), from €100,119 to €110,712
- Financial charges +€2,838
up €2,838 (+28.6%), from €9,928 to €12,765
- Financial income +€1,603
up €1,603 (+51.5%), from €3,110 to €4,713
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 | €209,746 | €230,810 | +€21,063 | +10.0% |
| Fixed assets | 21/28 | €38,637 | €32,490 | -€6,147 | -15.9% |
| Tangible fixed assets | 22/27 | €37,265 | €31,117 | -€6,149 | -16.5% |
| Plant, machinery and equipment | 23 | €9,233 | €6,855 | -€2,377 | -25.7% |
| Furniture and vehicles | 24 | €8,910 | €7,687 | -€1,223 | -13.7% |
| Other tangible fixed assets | 26 | €19,122 | €16,574 | -€2,548 | -13.3% |
| Financial fixed assets | 28 | €1,372 | €1,373 | +€1 | +0.1% |
| Current assets | 29/58 | €171,109 | €198,320 | +€27,211 | +15.9% |
| Stocks and contracts in progress | 3 | €94,390 | €101,799 | +€7,409 | +7.8% |
| Stocks | 30/36 | €94,390 | €101,799 | +€7,409 | +7.8% |
| Amounts receivable within one year | 40/41 | €14,918 | €32,169 | +€17,251 | +115.6% |
| Trade receivables | 40 | €1,853 | €2,330 | +€477 | +25.8% |
| Other amounts receivable | 41 | €13,066 | €29,840 | +€16,774 | +128.4% |
| Cash at bank and in hand | 54/58 | €60,099 | €61,405 | +€1,306 | +2.2% |
| Deferred charges and accrued income | 490/1 | €1,701 | €2,946 | +€1,245 | +73.2% |
| Total equity and liabilities | 10/49 | €209,746 | €230,810 | +€21,063 | +10.0% |
| Equity | 10/15 | €16,237 | €1,709 | -€14,528 | -89.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,763 | -€48,291 | -€14,528 | -43.0% |
| Amounts payable | 17/49 | €193,510 | €229,101 | +€35,591 | +18.4% |
| Amounts payable after more than one year | 17 | - | €11,520 | +€11,520 | |
| Financial debts | 170/4 | - | €11,520 | +€11,520 | |
| Amounts payable within one year | 42/48 | €188,980 | €213,001 | +€24,022 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,288 | +€10,288 | |
| Trade debts | 44 | €168,862 | €177,981 | +€9,119 | +5.4% |
| Suppliers | 440/4 | €168,862 | €177,981 | +€9,119 | +5.4% |
| Taxes, remuneration and social security | 45 | €20,117 | €24,732 | +€4,615 | +22.9% |
| Taxes | 450/3 | €4,378 | €4,162 | -€217 | -4.9% |
| Remuneration and social security | 454/9 | €15,739 | €20,571 | +€4,832 | +30.7% |
| Accrued charges and deferred income | 492/3 | €4,530 | €4,580 | +€50 | +1.1% |
| Non-recurring operating income | 76A | €10,500 | - | -€10,500 | |
| Remuneration, social security and pensions | 62 | €100,119 | €110,712 | +€10,592 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,221 | €6,149 | -€12,072 | -66.3% |
| Other operating charges | 640/8 | €1,306 | €2,283 | +€977 | +74.8% |
| Gross operating margin | 9900 | €112,462 | €112,934 | +€472 | +0.4% |
| Operating profit (loss) | 9901 | -€7,184 | -€6,209 | +€974 | +13.6% |
| Financial income | 75/76B | €3,110 | €4,713 | +€1,603 | +51.5% |
| Recurring financial income | 75 | €3,110 | €4,713 | +€1,603 | +51.5% |
| Financial charges | 65/66B | €9,928 | €12,765 | +€2,838 | +28.6% |
| Recurring financial charges | 65 | €9,928 | €12,765 | +€2,838 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,001 | -€14,261 | -€260 | -1.9% |
| Income taxes | 67/77 | €266 | €266 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€14,267 | -€14,528 | -€260 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,267 | -€14,528 | -€260 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.