ROCASYSTEMS: what changed
Two financial 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.
ROCASYSTEMS
Largest movements
- Cash +€63,816
up €63,816 (+73.7%), from €86,620 to €150,436
mainly Net result for the year (+€132,324) and Depreciation (+€105,262)
- Tangible fixed assets -€42,091
down €42,091 (-27.5%), from €153,167 to €111,077
of which Plant, machinery and equipment: -€33,665
- Stocks and contracts +€38,312
up €38,312 (+87.5%), from €43,795 to €82,107
- Receivables within one year +€23,822
up €23,822 (+10.8%), from €221,065 to €244,887
of which Other amounts receivable: +€49,158
- Intangible fixed assets -€16,131
down €16,131 (-52.2%), from €30,877 to €14,746
- Reserves +€72,324
up €72,324 (+21.5%), from €336,225 to €408,549
- Other debts +€42,373
up €42,373 (+127%), from €33,280 to €75,652
- Debts after one year -€34,064
down €34,064 (-70.3%), from €48,484 to €14,420
- Current portion of long-term debt -€6,422
down €6,422 (-15.9%), from €40,486 to €34,064
- Gross operating margin +€64,454
up €64,454 (+27.0%), from €238,473 to €302,927
- Staff costs +€12,301
up €12,301 (+30.7%), from €40,004 to €52,305
- Depreciation +€6,940
up €6,940 (+7.1%), from €98,322 to €105,262
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.
Derived cash bridge
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 | €544,217 | €612,291 | +€68,074 | +12.5% |
| Fixed assets | 21/28 | €184,179 | €125,957 | -€58,222 | -31.6% |
| Intangible fixed assets | 21 | €30,877 | €14,746 | -€16,131 | -52.2% |
| Tangible fixed assets | 22/27 | €153,167 | €111,077 | -€42,091 | -27.5% |
| Plant, machinery and equipment | 23 | €84,094 | €50,429 | -€33,665 | -40.0% |
| Furniture and vehicles | 24 | €60,177 | €54,878 | -€5,299 | -8.8% |
| Other tangible fixed assets | 26 | €8,897 | €5,771 | -€3,126 | -35.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €360,038 | €486,333 | +€126,296 | +35.1% |
| Stocks and contracts in progress | 3 | €43,795 | €82,107 | +€38,312 | +87.5% |
| Stocks | 30/36 | €43,795 | €82,107 | +€38,312 | +87.5% |
| Amounts receivable within one year | 40/41 | €221,065 | €244,887 | +€23,822 | +10.8% |
| Trade receivables | 40 | €218,944 | €193,609 | -€25,336 | -11.6% |
| Other amounts receivable | 41 | €2,121 | €51,278 | +€49,158 | +2,318% |
| Cash at bank and in hand | 54/58 | €86,620 | €150,436 | +€63,816 | +73.7% |
| Deferred charges and accrued income | 490/1 | €8,558 | €8,904 | +€347 | +4.1% |
| Total equity and liabilities | 10/49 | €544,217 | €612,291 | +€68,074 | +12.5% |
| Equity | 10/15 | €354,825 | €427,149 | +€72,324 | +20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €336,225 | €408,549 | +€72,324 | +21.5% |
| Distributable reserves | 133 | €336,225 | €408,549 | +€72,324 | +21.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €189,392 | €185,142 | -€4,250 | -2.2% |
| Amounts payable after more than one year | 17 | €48,484 | €14,420 | -€34,064 | -70.3% |
| Financial debts | 170/4 | €48,484 | €14,420 | -€34,064 | -70.3% |
| Amounts payable within one year | 42/48 | €137,905 | €170,722 | +€32,817 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €40,486 | €34,064 | -€6,422 | -15.9% |
| Trade debts | 44 | €49,864 | €45,663 | -€4,201 | -8.4% |
| Suppliers | 440/4 | €49,864 | €45,663 | -€4,201 | -8.4% |
| Taxes, remuneration and social security | 45 | €14,275 | €15,343 | +€1,068 | +7.5% |
| Taxes | 450/3 | €2,963 | €3,829 | +€865 | +29.2% |
| Remuneration and social security | 454/9 | €11,312 | €11,514 | +€202 | +1.8% |
| Other amounts payable | 47/48 | €33,280 | €75,652 | +€42,373 | +127% |
| Accrued charges and deferred income | 492/3 | €3,004 | €0 | -€3,004 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €40,004 | €52,305 | +€12,301 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,322 | €105,262 | +€6,940 | +7.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,246 | +€1,246 | |
| Other operating charges | 640/8 | €6,164 | €5,245 | -€920 | -14.9% |
| Gross operating margin | 9900 | €238,473 | €302,927 | +€64,454 | +27.0% |
| Operating profit (loss) | 9901 | €93,983 | €138,870 | +€44,887 | +47.8% |
| Financial income | 75/76B | €11 | €1,759 | +€1,747 | +15,843% |
| Recurring financial income | 75 | €11 | €1,759 | +€1,747 | +15,843% |
| Financial charges | 65/66B | €5,660 | €7,887 | +€2,228 | +39.4% |
| Recurring financial charges | 65 | €5,660 | €7,887 | +€2,228 | +39.4% |
| Profit (loss) for the period before taxes | 9903 | €88,334 | €132,741 | +€44,407 | +50.3% |
| Income taxes | 67/77 | €348 | €417 | +€68 | +19.7% |
| Profit (loss) for the period | 9904 | €87,986 | €132,324 | +€44,339 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87,986 | €132,324 | +€44,339 | +50.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.