ROCARS: 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.
ROCARS
Largest movements
- Stocks and contracts +€254,987
up €254,987 (+146.5%), from €174,061 to €429,048
- Receivables within one year -€9,152
down €9,152 (-73.5%), from €12,450 to €3,298
of which Trade receivables: -€9,177
- Tangible fixed assets +€6,095
up €6,095 (+156.3%), from €3,900 to €9,996
of which Furniture and vehicles: +€4,599
- Profit (loss) carried forward +€178,194
up €178,194 (+188.2%), from €94,682 to €272,875
- Trade debts +€73,191
up €73,191 (+423.1%), from €17,301 to €90,492
- Other debts -€41,040
down €41,040 (-80.5%), from €50,956 to €9,916
- Tax, wage and social debts +€29,008
up €29,008 (+110.4%), from €26,287 to €55,296
of which Taxes: +€31,320
- Current portion of long-term debt +€9,482
up €9,482 (+131.1%), from €7,232 to €16,714
- Gross operating margin +€151,830
up €151,830 (+129.1%), from €117,600 to €269,429
- Taxes +€35,725
up €35,725 (+207.8%), from €17,190 to €52,915
- Staff costs +€4,434
up €4,434 (+18.1%), from €24,531 to €28,964
- Other operating charges +€3,365
up €3,365 (+297.8%), from €1,130 to €4,495
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 | €206,458 | €455,899 | +€249,441 | +120.8% |
| Fixed assets | 21/28 | €3,900 | €9,996 | +€6,095 | +156.3% |
| Tangible fixed assets | 22/27 | €3,900 | €9,996 | +€6,095 | +156.3% |
| Plant, machinery and equipment | 23 | - | €1,496 | +€1,496 | |
| Furniture and vehicles | 24 | €3,900 | €8,499 | +€4,599 | +117.9% |
| Current assets | 29/58 | €202,558 | €445,903 | +€243,345 | +120.1% |
| Stocks and contracts in progress | 3 | €174,061 | €429,048 | +€254,987 | +146.5% |
| Stocks | 30/36 | €174,061 | €429,048 | +€254,987 | +146.5% |
| Amounts receivable within one year | 40/41 | €12,450 | €3,298 | -€9,152 | -73.5% |
| Trade receivables | 40 | €12,450 | €3,273 | -€9,177 | -73.7% |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Cash at bank and in hand | 54/58 | €10,970 | €9,557 | -€1,413 | -12.9% |
| Deferred charges and accrued income | 490/1 | €5,077 | €3,999 | -€1,077 | -21.2% |
| Total equity and liabilities | 10/49 | €206,458 | €455,899 | +€249,441 | +120.8% |
| Equity | 10/15 | €104,682 | €282,875 | +€178,194 | +170.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,682 | €272,875 | +€178,194 | +188.2% |
| Amounts payable | 17/49 | €101,776 | €173,024 | +€71,247 | +70.0% |
| Amounts payable within one year | 42/48 | €101,776 | €172,418 | +€70,642 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €7,232 | €16,714 | +€9,482 | +131.1% |
| Trade debts | 44 | €17,301 | €90,492 | +€73,191 | +423.1% |
| Suppliers | 440/4 | €17,301 | €90,492 | +€73,191 | +423.1% |
| Taxes, remuneration and social security | 45 | €26,287 | €55,296 | +€29,008 | +110.4% |
| Taxes | 450/3 | €15,094 | €46,414 | +€31,320 | +207.5% |
| Remuneration and social security | 454/9 | €11,193 | €8,882 | -€2,311 | -20.6% |
| Other amounts payable | 47/48 | €50,956 | €9,916 | -€41,040 | -80.5% |
| Accrued charges and deferred income | 492/3 | - | €605 | +€605 | |
| Remuneration, social security and pensions | 62 | €24,531 | €28,964 | +€4,434 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,438 | €2,254 | +€817 | +56.8% |
| Other operating charges | 640/8 | €1,130 | €4,495 | +€3,365 | +297.8% |
| Non-recurring operating charges | 66A | - | €1,400 | +€1,400 | |
| Gross operating margin | 9900 | €117,600 | €269,429 | +€151,830 | +129.1% |
| Operating profit (loss) | 9901 | €90,501 | €232,316 | +€141,814 | +156.7% |
| Financial income | 75/76B | €11 | €10 | -€1 | -12.4% |
| Recurring financial income | 75 | €11 | €10 | -€1 | -12.4% |
| Financial charges | 65/66B | €221 | €357 | +€136 | +61.6% |
| Recurring financial charges | 65 | €221 | €357 | +€136 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €90,291 | €231,968 | +€141,676 | +156.9% |
| Income taxes | 67/77 | €17,190 | €52,915 | +€35,725 | +207.8% |
| Profit (loss) for the period | 9904 | €73,101 | €179,053 | +€105,951 | +144.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,101 | €179,053 | +€105,951 | +144.9% |
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 28 September 2026 via checked.be.