ROCLA: 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.
ROCLA
Largest movements
- Current investments -€13,774
down €13,774 (-13.9%), from €98,944 to €85,170
- Profit (loss) carried forward -€13,468
down €13,468 (-8.1%), from -€165,397 to -€178,866
- Financial charges +€9,341
up €9,341 (+324.3%), from €2,880 to €12,221
- Financial income -€1,568
down €1,568 (-36.0%), from €4,355 to €2,787
of which Financial income: -€1,568
- Gross operating margin -€585
down €585 (-21.9%), from -€2,676 to -€3,261
- Taxes +€430
up €430, from -€186 to €245
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 | €102,223 | €88,755 | -€13,468 | -13.2% |
| Current assets | 29/58 | €102,223 | €88,755 | -€13,468 | -13.2% |
| Amounts receivable within one year | 40/41 | €2,592 | €3,003 | +€411 | +15.9% |
| Trade receivables | 40 | €2,074 | €2,074 | = | 0.0% |
| Other amounts receivable | 41 | €518 | €930 | +€411 | +79.4% |
| Current investments | 50/53 | €98,944 | €85,170 | -€13,774 | -13.9% |
| Cash at bank and in hand | 54/58 | €687 | €581 | -€106 | -15.4% |
| Total equity and liabilities | 10/49 | €102,223 | €88,755 | -€13,468 | -13.2% |
| Equity | 10/15 | -€98,745 | -€112,213 | -€13,468 | -13.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €4,679 | €4,679 | = | 0.0% |
| Distributable reserves | 133 | €4,679 | €4,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€165,397 | -€178,866 | -€13,468 | -8.1% |
| Amounts payable | 17/49 | €200,968 | €200,968 | = | 0.0% |
| Amounts payable after more than one year | 17 | €142,000 | €142,000 | = | 0.0% |
| Other amounts payable | 178/9 | €142,000 | €142,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,968 | €58,968 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €58,968 | €58,968 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,676 | -€3,261 | -€585 | -21.9% |
| Operating profit (loss) | 9901 | -€3,189 | -€3,789 | -€600 | -18.8% |
| Financial income | 75/76B | €4,355 | €2,787 | -€1,568 | -36.0% |
| Recurring financial income | 75 | €4,355 | €2,787 | -€1,568 | -36.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,880 | €12,221 | +€9,341 | +324.3% |
| Recurring financial charges | 65 | €2,880 | €12,221 | +€9,341 | +324.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,715 | -€13,224 | -€11,509 | -671.1% |
| Income taxes | 67/77 | -€186 | €245 | +€430 | |
| Profit (loss) for the period | 9904 | -€1,529 | -€13,468 | -€11,939 | -780.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,529 | -€13,468 | -€11,939 | -780.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.