ROCKA: 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.
ROCKA
Largest movements
- Stocks and contracts +€32,464
up €32,464 (+122.5%), from €26,504 to €58,967
- Receivables within one year +€23,813
up €23,813 (+25.4%), from €93,593 to €117,406
of which Trade receivables: +€19,631
- Receivables after one year +€18,700
up €18,700 (+157.1%), from €11,900 to €30,600
- Tangible fixed assets +€12,490
up €12,490 (+48.3%), from €25,862 to €38,352
of which Furniture and vehicles: +€14,211
- Deferred charges and accrued income +€3,864
up €3,864 (+552.0%), from €700 to €4,564
- Short-term financial debts +€46,665
new in 2025: €46,665
- Trade debts +€46,237
up €46,237 (+95.7%), from €48,308 to €94,546
- Tax, wage and social debts -€23,728
down €23,728 (-43.3%), from €54,812 to €31,084
of which Taxes: -€21,432
- Debts after one year +€17,613
new in 2025: €17,613
- Reserves +€8,608
up €8,608 (+114.3%), from €7,529 to €16,137
- Other operating charges +€15,154
up €15,154 (+254.9%), from €5,945 to €21,099
- Gross operating margin -€10,395
down €10,395 (-13.3%), from €78,070 to €67,674
- Depreciation +€6,505
up €6,505 (+114.8%), from €5,664 to €12,169
- Staff costs -€5,352
down €5,352 (-27.4%), from €19,523 to €14,171
- Financial charges +€2,422
up €2,422 (+144.0%), from €1,682 to €4,104
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 | €159,017 | €251,024 | +€92,007 | +57.9% |
| Fixed assets | 21/28 | €26,081 | €38,571 | +€12,490 | +47.9% |
| Tangible fixed assets | 22/27 | €25,862 | €38,352 | +€12,490 | +48.3% |
| Plant, machinery and equipment | 23 | €234 | €202 | -€32 | -13.8% |
| Furniture and vehicles | 24 | €21,831 | €36,041 | +€14,211 | +65.1% |
| Other tangible fixed assets | 26 | €3,797 | €2,109 | -€1,688 | -44.5% |
| Financial fixed assets | 28 | €219 | €219 | = | 0.0% |
| Current assets | 29/58 | €132,936 | €212,453 | +€79,517 | +59.8% |
| Amounts receivable after more than one year | 29 | €11,900 | €30,600 | +€18,700 | +157.1% |
| Other amounts receivable | 291 | €11,900 | €30,600 | +€18,700 | +157.1% |
| Stocks and contracts in progress | 3 | €26,504 | €58,967 | +€32,464 | +122.5% |
| Stocks | 30/36 | €26,504 | €58,967 | +€32,464 | +122.5% |
| Amounts receivable within one year | 40/41 | €93,593 | €117,406 | +€23,813 | +25.4% |
| Trade receivables | 40 | €92,393 | €112,024 | +€19,631 | +21.2% |
| Other amounts receivable | 41 | €1,200 | €5,381 | +€4,181 | +348.5% |
| Cash at bank and in hand | 54/58 | €239 | €916 | +€677 | +282.7% |
| Deferred charges and accrued income | 490/1 | €700 | €4,564 | +€3,864 | +552.0% |
| Total equity and liabilities | 10/49 | €159,017 | €251,024 | +€92,007 | +57.9% |
| Equity | 10/15 | €9,529 | €18,137 | +€8,608 | +90.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,529 | €16,137 | +€8,608 | +114.3% |
| Distributable reserves | 133 | €7,529 | €16,137 | +€8,608 | +114.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €149,488 | €232,888 | +€83,400 | +55.8% |
| Amounts payable after more than one year | 17 | - | €17,613 | +€17,613 | |
| Financial debts | 170/4 | - | €17,613 | +€17,613 | |
| Amounts payable within one year | 42/48 | €149,488 | €215,275 | +€65,787 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,720 | +€4,720 | |
| Financial debts | 43 | - | €46,665 | +€46,665 | |
| Credit institutions | 430/8 | - | €46,665 | +€46,665 | |
| Trade debts | 44 | €48,308 | €94,546 | +€46,237 | +95.7% |
| Suppliers | 440/4 | €48,308 | €94,546 | +€46,237 | +95.7% |
| Taxes, remuneration and social security | 45 | €54,812 | €31,084 | -€23,728 | -43.3% |
| Taxes | 450/3 | €51,389 | €29,957 | -€21,432 | -41.7% |
| Remuneration and social security | 454/9 | €3,423 | €1,127 | -€2,296 | -67.1% |
| Other amounts payable | 47/48 | €46,368 | €38,261 | -€8,106 | -17.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €19,523 | €14,171 | -€5,352 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,664 | €12,169 | +€6,505 | +114.8% |
| Other operating charges | 640/8 | €5,945 | €21,099 | +€15,154 | +254.9% |
| Non-recurring operating charges | 66A | €35,000 | €0 | -€35,000 | -100.0% |
| Gross operating margin | 9900 | €78,070 | €67,674 | -€10,395 | -13.3% |
| Operating profit (loss) | 9901 | €11,938 | €20,235 | +€8,297 | +69.5% |
| Financial income | 75/76B | €846 | €11 | -€835 | -98.7% |
| Recurring financial income | 75 | €846 | €11 | -€835 | -98.7% |
| Financial charges | 65/66B | €1,682 | €4,104 | +€2,422 | +144.0% |
| Recurring financial charges | 65 | €1,682 | €4,104 | +€2,422 | +144.0% |
| Profit (loss) for the period before taxes | 9903 | €11,102 | €16,142 | +€5,040 | +45.4% |
| Income taxes | 67/77 | €6,991 | €7,534 | +€543 | +7.8% |
| Profit (loss) for the period | 9904 | €4,110 | €8,608 | +€4,497 | +109.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,110 | €8,608 | +€4,497 | +109.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.