ROCELEC: 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.
ROCELEC
Largest movements
- Cash -€3,632
down €3,632 (-91.7%), from €3,963 to €331
mainly Receivables within one year (-€3,416) and Trade debts (-€1,526)
- Receivables within one year +€3,416
up €3,416 (+8.3%), from €41,107 to €44,523
of which Trade receivables: +€3,240
- Trade debts -€1,526
no longer reported in 2025 (was €1,526)
- Tax, wage and social debts +€695
up €695 (+24.3%), from €2,862 to €3,557
of which Remuneration and social security: +€529
- Gross operating margin -€10,419
down €10,419 (-62.7%), from €16,621 to €6,203
- Staff costs -€3,387
down €3,387 (-37.9%), from €8,938 to €5,551
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 | €45,069 | €44,854 | -€215 | -0.5% |
| Current assets | 29/58 | €45,069 | €44,854 | -€215 | -0.5% |
| Amounts receivable within one year | 40/41 | €41,107 | €44,523 | +€3,416 | +8.3% |
| Trade receivables | 40 | €35,874 | €39,114 | +€3,240 | +9.0% |
| Other amounts receivable | 41 | €5,233 | €5,409 | +€176 | +3.4% |
| Cash at bank and in hand | 54/58 | €3,963 | €331 | -€3,632 | -91.7% |
| Total equity and liabilities | 10/49 | €45,069 | €44,854 | -€215 | -0.5% |
| Equity | 10/15 | €37,858 | €38,084 | +€226 | +0.6% |
| Contributions | 10/11 | €16,300 | €16,300 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,558 | €19,784 | +€226 | +1.2% |
| Amounts payable | 17/49 | €7,211 | €6,769 | -€442 | -6.1% |
| Amounts payable within one year | 42/48 | €7,211 | €6,769 | -€442 | -6.1% |
| Trade debts | 44 | €1,526 | - | -€1,526 | |
| Suppliers | 440/4 | €1,526 | - | -€1,526 | |
| Taxes, remuneration and social security | 45 | €2,862 | €3,557 | +€695 | +24.3% |
| Taxes | 450/3 | €503 | €669 | +€166 | +33.0% |
| Remuneration and social security | 454/9 | €2,359 | €2,888 | +€529 | +22.4% |
| Other amounts payable | 47/48 | €2,824 | €3,213 | +€389 | +13.8% |
| Remuneration, social security and pensions | 62 | €8,938 | €5,551 | -€3,387 | -37.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €16,621 | €6,203 | -€10,419 | -62.7% |
| Operating profit (loss) | 9901 | €7,296 | €252 | -€7,044 | -96.6% |
| Financial income | 75/76B | €5 | €2 | -€3 | -53.5% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -53.5% |
| Financial charges | 65/66B | €97 | €27 | -€70 | -72.2% |
| Recurring financial charges | 65 | €97 | €27 | -€70 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €7,204 | €227 | -€6,977 | -96.8% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €7,204 | €226 | -€6,977 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,204 | €226 | -€6,977 | -96.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.