ROCE PARTNERS: 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.
ROCE PARTNERS
Largest movements
- Cash -€2,048
down €2,048 (-46.8%), from €4,380 to €2,332
mainly Net result for the year (-€2,924) and Tax, wage and social debts (-€1,151)
- Receivables within one year -€2,027
down €2,027 (-4.8%), from €42,579 to €40,552
of which Other amounts receivable: -€1,724
- Profit (loss) carried forward -€2,924
down €2,924 (-21.4%), from -€13,684 to -€16,608
- Tax, wage and social debts -€1,151
down €1,151 (-90.4%), from €1,273 to €122
- Gross operating margin -€3,935
down €3,935, from €1,966 to -€1,969
- Other operating charges +€593
up €593 (+285.1%), from €208 to €801
- Depreciation -€167
down €167 (-100.0%), from €167 to €0
- Financial charges -€49
down €49 (-24.2%), from €203 to €154
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,559 | €43,484 | -€4,075 | -8.6% |
| Fixed assets | 21/28 | €600 | €600 | = | 0.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €46,959 | €42,884 | -€4,075 | -8.7% |
| Amounts receivable within one year | 40/41 | €42,579 | €40,552 | -€2,027 | -4.8% |
| Trade receivables | 40 | €303 | €0 | -€303 | -100.0% |
| Other amounts receivable | 41 | €42,276 | €40,552 | -€1,724 | -4.1% |
| Cash at bank and in hand | 54/58 | €4,380 | €2,332 | -€2,048 | -46.8% |
| Total equity and liabilities | 10/49 | €47,559 | €43,484 | -€4,075 | -8.6% |
| Equity | 10/15 | -€13,184 | -€16,108 | -€2,924 | -22.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,684 | -€16,608 | -€2,924 | -21.4% |
| Amounts payable | 17/49 | €60,743 | €59,592 | -€1,151 | -1.9% |
| Amounts payable within one year | 42/48 | €60,743 | €59,592 | -€1,151 | -1.9% |
| Taxes, remuneration and social security | 45 | €1,273 | €122 | -€1,151 | -90.4% |
| Taxes | 450/3 | €1,273 | €122 | -€1,151 | -90.4% |
| Other amounts payable | 47/48 | €59,470 | €59,470 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €0 | -€167 | -100.0% |
| Other operating charges | 640/8 | €208 | €801 | +€593 | +285.1% |
| Gross operating margin | 9900 | €1,966 | -€1,969 | -€3,935 | |
| Operating profit (loss) | 9901 | €1,591 | -€2,770 | -€4,361 | |
| Financial charges | 65/66B | €203 | €154 | -€49 | -24.2% |
| Recurring financial charges | 65 | €203 | €154 | -€49 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €1,387 | -€2,924 | -€4,311 | |
| Profit (loss) for the period | 9904 | €1,387 | -€2,924 | -€4,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,387 | -€2,924 | -€4,311 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.