ROCOCO SWING: 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.
ROCOCO SWING
Largest movements
- Receivables within one year +€3,963
new in 2025: €3,963
- Tangible fixed assets -€2,784
down €2,784 (-29.9%), from €9,297 to €6,513
of which Furniture and vehicles: -€2,034
- Cash +€457
up €457 (+5.0%), from €9,183 to €9,640
mainly Net result for the year (+€20,341) and Depreciation (+€2,785)
- Profit (loss) carried forward +€20,341
up €20,341 (+24.5%), from -€83,091 to -€62,750
- Other debts -€15,434
down €15,434 (-32.8%), from €47,125 to €31,691
- Tax, wage and social debts -€4,956
down €4,956 (-26.7%), from €18,567 to €13,611
of which Taxes: -€3,336
- Trade debts +€1,691
up €1,691 (+9.5%), from €17,834 to €19,525
- Staff costs +€8,143
up €8,143 (+15.3%), from €53,117 to €61,260
- Gross operating margin -€7,576
down €7,576 (-7.6%), from €99,185 to €91,609
- Financial charges -€1,311
down €1,311 (-68.4%), from €1,917 to €606
- Depreciation +€1,085
up €1,085 (+63.8%), from €1,700 to €2,785
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 | €19,035 | €20,677 | +€1,642 | +8.6% |
| Fixed assets | 21/28 | €9,297 | €6,513 | -€2,784 | -29.9% |
| Tangible fixed assets | 22/27 | €9,297 | €6,513 | -€2,784 | -29.9% |
| Furniture and vehicles | 24 | €6,342 | €4,308 | -€2,034 | -32.1% |
| Other tangible fixed assets | 26 | €2,955 | €2,205 | -€750 | -25.4% |
| Current assets | 29/58 | €9,738 | €14,164 | +€4,426 | +45.5% |
| Amounts receivable within one year | 40/41 | - | €3,963 | +€3,963 | |
| Other amounts receivable | 41 | - | €3,963 | +€3,963 | |
| Cash at bank and in hand | 54/58 | €9,183 | €9,640 | +€457 | +5.0% |
| Deferred charges and accrued income | 490/1 | €555 | €561 | +€6 | +1.1% |
| Total equity and liabilities | 10/49 | €19,035 | €20,677 | +€1,642 | +8.6% |
| Equity | 10/15 | -€64,491 | -€44,150 | +€20,341 | +31.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,091 | -€62,750 | +€20,341 | +24.5% |
| Amounts payable | 17/49 | €83,526 | €64,827 | -€18,699 | -22.4% |
| Amounts payable within one year | 42/48 | €83,526 | €64,827 | -€18,699 | -22.4% |
| Trade debts | 44 | €17,834 | €19,525 | +€1,691 | +9.5% |
| Suppliers | 440/4 | €17,834 | €19,525 | +€1,691 | +9.5% |
| Taxes, remuneration and social security | 45 | €18,567 | €13,611 | -€4,956 | -26.7% |
| Taxes | 450/3 | €14,032 | €10,696 | -€3,336 | -23.8% |
| Remuneration and social security | 454/9 | €4,535 | €2,915 | -€1,620 | -35.7% |
| Other amounts payable | 47/48 | €47,125 | €31,691 | -€15,434 | -32.8% |
| Remuneration, social security and pensions | 62 | €53,117 | €61,260 | +€8,143 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,700 | €2,785 | +€1,085 | +63.8% |
| Other operating charges | 640/8 | €6,364 | €6,617 | +€253 | +4.0% |
| Gross operating margin | 9900 | €99,185 | €91,609 | -€7,576 | -7.6% |
| Operating profit (loss) | 9901 | €38,004 | €20,947 | -€17,057 | -44.9% |
| Financial charges | 65/66B | €1,917 | €606 | -€1,311 | -68.4% |
| Recurring financial charges | 65 | €1,917 | €606 | -€1,311 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €36,087 | €20,341 | -€15,746 | -43.6% |
| Profit (loss) for the period | 9904 | €36,087 | €20,341 | -€15,746 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,087 | €20,341 | -€15,746 | -43.6% |
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 29 September 2026 via checked.be.