ROCIUS RETAIL: 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.
What changed
ROCIUS RETAIL
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €837,282+€291,225
Equity
€6.1m
2024 · €7.7m-€1.6m
Cash
€98,281
2024 · €369,560-€271,279
Balance sheet total
€48.4m
2024 · €50.5m-€2.0m
Largest movements
Assets
- Tangible fixed assets -€1.6m
down €1.6m (-3.3%), from €49.3m to €47.7m
of which Land and buildings: -€1.4m
Equity and liabilities
- Debts after one year -€3.0m
down €3.0m (-9.8%), from €31.1m to €28.1m
- Other debts +€2.5m
up €2.5m (+572%), from €438,320 to €2.9m
- Reserves -€1.6m
down €1.6m (-42.8%), from €3.7m to €2.1m
of which Distributable reserves: -€1.6m
Income statement
- Financial charges -€364,656
down €364,656 (-25.8%), from €1.4m to €1.0m
- Taxes +€100,376
up €100,376 (+35.8%), from €280,308 to €380,685
- Gross operating margin -€65,651
down €65,651 (-1.5%), from €4.5m to €4.5m
- Write-downs -€56,639
down €56,639 (-74.1%), from €76,389 to €19,750
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.
Result 2024
€837,282
Gross operating margin
-€65,651
Depreciation
+€30,034
Write-downs
+€56,639
Other operating charges
+€13,109
Financial income
-€7,186
Financial charges
+€364,656
Taxes
-€100,376
Result 2025
€1.1m
raises the resultlowers the result
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.
From operations
+€5.3m
Investment
-€56,565
Financing
-€5.5m
Cash 2024
€369,560
From operations (derived)
+€5.3m
Net result for the year
+€1.1m
Depreciation
+€1.7m
Receivables within one year
+€302,543
Deferred charges and accrued income
-€175,887
Trade debts
-€72,542
Tax, wage and social debts
-€2,727
Other debts
+€2.5m
Accrued charges and deferred income
-€87,828
Investment (derived)
-€56,565
Investment in fixed assets (net)
-€56,565
Financing
-€5.5m
Debts after one year
-€3.0m
Current portion of long-term debt
+€13,401
Short-term financial debts
+€250,000
Contributions, distributions and other
-€2.7m
Cash 2025
€98,281
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,457,778 | €48,446,829 | -€2.0m | -4.0% |
| Fixed assets | 21/28 | €49,330,726 | €47,717,712 | -€1.6m | -3.3% |
| Tangible fixed assets | 22/27 | €49,330,726 | €47,716,212 | -€1.6m | -3.3% |
| Land and buildings | 22 | €45,587,949 | €44,142,820 | -€1.4m | -3.2% |
| Plant, machinery and equipment | 23 | €3,734,677 | €3,557,397 | -€177,279 | -4.7% |
| Assets under construction and advance payments | 27 | €8,100 | €15,994 | +€7,894 | +97.5% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €1,127,052 | €729,117 | -€397,935 | -35.3% |
| Amounts receivable within one year | 40/41 | €741,699 | €439,156 | -€302,543 | -40.8% |
| Trade receivables | 40 | €737,747 | €424,171 | -€313,576 | -42.5% |
| Other amounts receivable | 41 | €3,953 | €14,985 | +€11,032 | +279% |
| Cash at bank and in hand | 54/58 | €369,560 | €98,281 | -€271,279 | -73.4% |
| Deferred charges and accrued income | 490/1 | €15,793 | €191,680 | +€175,887 | +1,114% |
| Total equity and liabilities | 10/49 | €50,457,778 | €48,446,829 | -€2.0m | -4.0% |
| Equity | 10/15 | €7,668,869 | €6,097,376 | -€1.6m | -20.5% |
| Contributions | 10/11 | €4,000,000 | €4,000,000 | = | 0.0% |
| Capital | 10 | €4,000,000 | €0 | -€4.0m | -100% |
| Issued capital | 100 | €4,000,000 | €0 | -€4.0m | -100% |
| Contributions outside capital | 11 | - | €4,000,000 | +€4.0m | |
| Other | 1109/19 | - | €4,000,000 | +€4.0m | |
| Reserves | 13 | €3,668,869 | €2,097,376 | -€1.6m | -42.8% |
| Non-distributable reserves | 130/1 | €223,443 | €223,443 | = | 0.0% |
| Legal reserve | 130 | €223,443 | €223,443 | = | 0.0% |
| Distributable reserves | 133 | €3,445,425 | €1,873,932 | -€1.6m | -45.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,788,909 | €42,349,453 | -€439,456 | -1.0% |
| Amounts payable after more than one year | 17 | €31,140,541 | €28,092,680 | -€3.0m | -9.8% |
| Financial debts | 170/4 | €31,140,541 | €28,092,680 | -€3.0m | -9.8% |
| Amounts payable within one year | 42/48 | €11,002,353 | €13,698,584 | +€2.7m | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €2,434,459 | €2,447,860 | +€13,401 | +0.6% |
| Financial debts | 43 | €7,750,000 | €8,000,000 | +€250,000 | +3.2% |
| Credit institutions | 430/8 | - | €8,000,000 | +€8.0m | |
| Other loans | 439 | €7,750,000 | €0 | -€7.8m | -100% |
| Trade debts | 44 | €296,081 | €223,538 | -€72,542 | -24.5% |
| Suppliers | 440/4 | €296,081 | €223,538 | -€72,542 | -24.5% |
| Taxes, remuneration and social security | 45 | €83,493 | €80,766 | -€2,727 | -3.3% |
| Taxes | 450/3 | €83,493 | €80,766 | -€2,727 | -3.3% |
| Other amounts payable | 47/48 | €438,320 | €2,946,420 | +€2.5m | +572% |
| Accrued charges and deferred income | 492/3 | €646,016 | €558,189 | -€87,828 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,699,613 | €1,669,579 | -€30,034 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €76,389 | €19,750 | -€56,639 | -74.1% |
| Other operating charges | 640/8 | €229,673 | €216,564 | -€13,109 | -5.7% |
| Gross operating margin | 9900 | €4,527,096 | €4,461,445 | -€65,651 | -1.5% |
| Operating profit (loss) | 9901 | €2,521,421 | €2,555,551 | +€34,130 | +1.4% |
| Financial income | 75/76B | €8,705 | €1,519 | -€7,186 | -82.5% |
| Recurring financial income | 75 | €8,705 | €1,519 | -€7,186 | -82.5% |
| Financial charges | 65/66B | €1,412,536 | €1,047,879 | -€364,656 | -25.8% |
| Recurring financial charges | 65 | €1,412,536 | €1,047,879 | -€364,656 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €1,117,590 | €1,509,191 | +€391,601 | +35.0% |
| Income taxes | 67/77 | €280,308 | €380,685 | +€100,376 | +35.8% |
| Profit (loss) for the period | 9904 | €837,282 | €1,128,507 | +€291,225 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €837,282 | €1,128,507 | +€291,225 | +34.8% |
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 28 October 2026 via checked.be.