ROCOCO: what changed
ROCOCO
Largest movements
- Cash -€100,760
down €100,760 (-47.2%), from €213,697 to €112,938
mainly Other debts (-€63,541) and Investment in fixed assets (net) (-€50,955)
- Receivables within one year +€24,858
up €24,858 (+63.3%), from €39,272 to €64,130
of which Other amounts receivable: +€29,373
- Tangible fixed assets +€24,084
up €24,084 (+8.1%), from €296,842 to €320,926
of which Land and buildings: +€39,942
- Reserves +€74,644
up €74,644 (+25.6%), from €291,917 to €366,560
- Other debts -€63,541
down €63,541 (-100%), from €63,541 to €0
- Tax, wage and social debts -€26,722
down €26,722 (-52.8%), from €50,588 to €23,866
- Trade debts -€15,970
down €15,970 (-98.8%), from €16,168 to €198
- Debts after one year -€12,153
down €12,153 (-18.4%), from €65,966 to €53,813
- Gross operating margin -€3,921
down €3,921 (-2.8%), from €139,754 to €135,833
- Taxes -€2,818
down €2,818 (-8.5%), from €33,280 to €30,462
- Depreciation +€1,621
up €1,621 (+6.4%), from €25,250 to €26,871
- Other operating charges +€1,492
up €1,492 (+333%), from €448 to €1,940
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €551,322 | €500,634 | -€50,688 | -9.2% |
| Fixed assets | 21/28 | €296,842 | €320,926 | +€24,084 | +8.1% |
| Tangible fixed assets | 22/27 | €296,842 | €320,926 | +€24,084 | +8.1% |
| Land and buildings | 22 | €236,459 | €276,401 | +€39,942 | +16.9% |
| Plant, machinery and equipment | 23 | €47,309 | €40,473 | -€6,836 | -14.4% |
| Furniture and vehicles | 24 | €13,074 | €4,052 | -€9,022 | -69.0% |
| Current assets | 29/58 | €254,480 | €179,708 | -€74,772 | -29.4% |
| Amounts receivable within one year | 40/41 | €39,272 | €64,130 | +€24,858 | +63.3% |
| Trade receivables | 40 | €37,141 | €32,625 | -€4,516 | -12.2% |
| Other amounts receivable | 41 | €2,132 | €31,505 | +€29,373 | +1,378% |
| Cash at bank and in hand | 54/58 | €213,697 | €112,938 | -€100,760 | -47.2% |
| Deferred charges and accrued income | 490/1 | €1,510 | €2,640 | +€1,130 | +74.8% |
| Total equity and liabilities | 10/49 | €551,322 | €500,634 | -€50,688 | -9.2% |
| Equity | 10/15 | €335,960 | €410,604 | +€74,644 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €291,917 | €366,560 | +€74,644 | +25.6% |
| Distributable reserves | 133 | €291,917 | €366,560 | +€74,644 | +25.6% |
| Profit (loss) carried forward | 14 | €37,843 | €37,843 | = | 0.0% |
| Amounts payable | 17/49 | €215,362 | €90,031 | -€125,331 | -58.2% |
| Amounts payable after more than one year | 17 | €65,966 | €53,813 | -€12,153 | -18.4% |
| Financial debts | 170/4 | €65,966 | €53,813 | -€12,153 | -18.4% |
| Amounts payable within one year | 42/48 | €141,970 | €36,217 | -€105,753 | -74.5% |
| Current portion of amounts payable after more than one year | 42 | €11,673 | €12,153 | +€480 | +4.1% |
| Trade debts | 44 | €16,168 | €198 | -€15,970 | -98.8% |
| Suppliers | 440/4 | €16,168 | €198 | -€15,970 | -98.8% |
| Taxes, remuneration and social security | 45 | €50,588 | €23,866 | -€26,722 | -52.8% |
| Taxes | 450/3 | €50,588 | €23,866 | -€26,722 | -52.8% |
| Other amounts payable | 47/48 | €63,541 | €0 | -€63,541 | -100% |
| Accrued charges and deferred income | 492/3 | €7,425 | €0 | -€7,425 | -100% |
| Non-recurring operating income | 76A | - | €949 | +€949 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,250 | €26,871 | +€1,621 | +6.4% |
| Other operating charges | 640/8 | €448 | €1,940 | +€1,492 | +333% |
| Gross operating margin | 9900 | €139,754 | €135,833 | -€3,921 | -2.8% |
| Operating profit (loss) | 9901 | €114,056 | €107,022 | -€7,034 | -6.2% |
| Financial income | 75/76B | €869 | €1,847 | +€978 | +113% |
| Recurring financial income | 75 | €869 | €1,847 | +€978 | +113% |
| Financial charges | 65/66B | €3,682 | €3,763 | +€81 | +2.2% |
| Recurring financial charges | 65 | €3,682 | €3,763 | +€81 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €111,243 | €105,106 | -€6,137 | -5.5% |
| Income taxes | 67/77 | €33,280 | €30,462 | -€2,818 | -8.5% |
| Profit (loss) for the period | 9904 | €77,963 | €74,644 | -€3,319 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,963 | €74,644 | -€3,319 | -4.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.