ROCOCO: 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.
ROCOCO
Largest movements
- Tangible fixed assets +€100,002
up €100,002 (+108%), from €92,182 to €192,184
of which Other tangible fixed assets: +€106,564
- Cash +€84,407
up €84,407 (+384%), from €21,958 to €106,365
mainly Other debts (+€139,705) and Trade debts (+€40,060)
- Receivables within one year -€4,909
down €4,909 (-40.3%), from €12,179 to €7,269
of which Trade receivables: -€12,141
- Other debts +€139,705
up €139,705 (+20.5%), from €680,774 to €820,479
- Trade debts +€40,060
up €40,060 (+1,293%), from €3,099 to €43,159
- Tax, wage and social debts -€4,364
down €4,364 (-49.3%), from €8,860 to €4,496
- Profit (loss) carried forward +€4,260
up €4,260 (+0.7%), from -€569,674 to -€565,414
- Gross operating margin +€14,903
up €14,903 (+52.6%), from €28,324 to €43,228
- Taxes -€1,881
down €1,881 (-100%), from €1,881 to €0
- Depreciation -€1,291
down €1,291 (-4.0%), from €32,315 to €31,024
- Other operating charges +€746
up €746 (+50.0%), from €1,491 to €2,237
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 | €131,120 | €310,793 | +€179,672 | +137% |
| Fixed assets | 21/28 | €92,182 | €192,184 | +€100,002 | +108% |
| Tangible fixed assets | 22/27 | €92,182 | €192,184 | +€100,002 | +108% |
| Land and buildings | 22 | €2,414 | €0 | -€2,414 | -100% |
| Plant, machinery and equipment | 23 | €2,344 | €303 | -€2,041 | -87.1% |
| Furniture and vehicles | 24 | €87,424 | €85,317 | -€2,107 | -2.4% |
| Other tangible fixed assets | 26 | - | €106,564 | +€106,564 | |
| Current assets | 29/58 | €38,938 | €118,608 | +€79,670 | +205% |
| Amounts receivable within one year | 40/41 | €12,179 | €7,269 | -€4,909 | -40.3% |
| Trade receivables | 40 | €12,141 | €0 | -€12,141 | -100% |
| Other amounts receivable | 41 | €37 | €7,269 | +€7,232 | +19,515% |
| Cash at bank and in hand | 54/58 | €21,958 | €106,365 | +€84,407 | +384% |
| Deferred charges and accrued income | 490/1 | €4,802 | €4,974 | +€172 | +3.6% |
| Total equity and liabilities | 10/49 | €131,120 | €310,793 | +€179,672 | +137% |
| Equity | 10/15 | -€561,614 | -€557,354 | +€4,260 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€569,674 | -€565,414 | +€4,260 | +0.7% |
| Amounts payable | 17/49 | €692,734 | €868,146 | +€175,412 | +25.3% |
| Amounts payable within one year | 42/48 | €692,734 | €868,146 | +€175,412 | +25.3% |
| Financial debts | 43 | €1 | €12 | +€11 | +738% |
| Other loans | 439 | €1 | €12 | +€11 | +738% |
| Trade debts | 44 | €3,099 | €43,159 | +€40,060 | +1,293% |
| Suppliers | 440/4 | €3,099 | €43,159 | +€40,060 | +1,293% |
| Taxes, remuneration and social security | 45 | €8,860 | €4,496 | -€4,364 | -49.3% |
| Taxes | 450/3 | €8,860 | €4,496 | -€4,364 | -49.3% |
| Other amounts payable | 47/48 | €680,774 | €820,479 | +€139,705 | +20.5% |
| Non-recurring operating income | 76A | - | €7,586 | +€7,586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,315 | €31,024 | -€1,291 | -4.0% |
| Other operating charges | 640/8 | €1,491 | €2,237 | +€746 | +50.0% |
| Non-recurring operating charges | 66A | - | €5,542 | +€5,542 | |
| Gross operating margin | 9900 | €28,324 | €43,228 | +€14,903 | +52.6% |
| Operating profit (loss) | 9901 | -€5,482 | €4,425 | +€9,907 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €146 | €165 | +€19 | +13.1% |
| Recurring financial charges | 65 | €146 | €165 | +€19 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,620 | €4,260 | +€9,880 | |
| Income taxes | 67/77 | €1,881 | €0 | -€1,881 | -100% |
| Profit (loss) for the period | 9904 | -€7,501 | €4,260 | +€11,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,501 | €4,260 | +€11,761 |
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 19 October 2026 via checked.be.