ROCISSE: 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.
ROCISSE
Largest movements
- Tangible fixed assets +€12,067
up €12,067 (+151%), from €7,988 to €20,055
of which Furniture and vehicles: +€12,882
- Receivables within one year +€10,818
up €10,818 (+63.5%), from €17,033 to €27,851
of which Other amounts receivable: +€5,796
- Cash +€6,196
up €6,196 (+44.4%), from €13,941 to €20,136
mainly Trade debts (+€33,876) and Debts after one year (+€7,438)
- Deferred charges and accrued income -€726
down €726 (-100%), from €726 to €0
- Trade debts +€33,876
up €33,876 (+95.0%), from €35,675 to €69,551
- Profit (loss) carried forward -€14,792
new in 2025: -€14,792
- Debts after one year +€7,438
new in 2025: €7,438
- Current portion of long-term debt +€1,082
up €1,082 (+97.7%), from €1,108 to €2,190
- Other debts +€1,020
new in 2025: €1,020
- Gross operating margin -€26,143
down €26,143, from €23,251 to -€2,893
- Staff costs -€5,546
down €5,546 (-49.7%), from €11,151 to €5,605
- Depreciation +€2,836
up €2,836 (+221%), from €1,285 to €4,121
- Taxes -€1,017
down €1,017 (-100%), from €1,017 to €0
- Financial charges -€636
down €636 (-22.2%), from €2,870 to €2,234
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 | €43,098 | €71,453 | +€28,355 | +65.8% |
| Fixed assets | 21/28 | €7,988 | €20,055 | +€12,067 | +151% |
| Tangible fixed assets | 22/27 | €7,988 | €20,055 | +€12,067 | +151% |
| Plant, machinery and equipment | 23 | €3,810 | €2,994 | -€815 | -21.4% |
| Furniture and vehicles | 24 | €4,178 | €17,061 | +€12,882 | +308% |
| Current assets | 29/58 | €35,110 | €51,398 | +€16,288 | +46.4% |
| Stocks and contracts in progress | 3 | €3,411 | €3,411 | = | 0.0% |
| Stocks | 30/36 | €3,411 | €3,411 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,033 | €27,851 | +€10,818 | +63.5% |
| Trade receivables | 40 | €300 | €5,322 | +€5,022 | +1,674% |
| Other amounts receivable | 41 | €16,733 | €22,529 | +€5,796 | +34.6% |
| Cash at bank and in hand | 54/58 | €13,941 | €20,136 | +€6,196 | +44.4% |
| Deferred charges and accrued income | 490/1 | €726 | €0 | -€726 | -100% |
| Total equity and liabilities | 10/49 | €43,098 | €71,453 | +€28,355 | +65.8% |
| Equity | 10/15 | €3,384 | -€11,408 | -€14,792 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €384 | €384 | = | 0.0% |
| Distributable reserves | 133 | €384 | €384 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,792 | -€14,792 | |
| Amounts payable | 17/49 | €39,714 | €82,861 | +€43,147 | +109% |
| Amounts payable after more than one year | 17 | - | €7,438 | +€7,438 | |
| Financial debts | 170/4 | - | €7,438 | +€7,438 | |
| Amounts payable within one year | 42/48 | €39,714 | €75,423 | +€35,709 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | €1,108 | €2,190 | +€1,082 | +97.7% |
| Trade debts | 44 | €35,675 | €69,551 | +€33,876 | +95.0% |
| Suppliers | 440/4 | €35,675 | €69,551 | +€33,876 | +95.0% |
| Taxes, remuneration and social security | 45 | €2,931 | €2,662 | -€269 | -9.2% |
| Taxes | 450/3 | €2,207 | €2,280 | +€73 | +3.3% |
| Remuneration and social security | 454/9 | €724 | €382 | -€342 | -47.3% |
| Other amounts payable | 47/48 | - | €1,020 | +€1,020 | |
| Remuneration, social security and pensions | 62 | €11,151 | €5,605 | -€5,546 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €4,121 | +€2,836 | +221% |
| Other operating charges | 640/8 | €714 | €1,011 | +€297 | +41.6% |
| Non-recurring operating charges | 66A | €6,400 | €0 | -€6,400 | -100% |
| Gross operating margin | 9900 | €23,251 | -€2,893 | -€26,143 | |
| Operating profit (loss) | 9901 | €3,700 | -€13,630 | -€17,330 | |
| Financial income | 75/76B | €571 | €1,071 | +€501 | +87.8% |
| Recurring financial income | 75 | €571 | €1,071 | +€501 | +87.8% |
| Financial charges | 65/66B | €2,870 | €2,234 | -€636 | -22.2% |
| Recurring financial charges | 65 | €2,870 | €2,234 | -€636 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €1,401 | -€14,792 | -€16,193 | |
| Income taxes | 67/77 | €1,017 | €0 | -€1,017 | -100% |
| Profit (loss) for the period | 9904 | €384 | -€14,792 | -€15,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €384 | -€14,792 | -€15,176 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.