ROCOCON: 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.
ROCOCON
Largest movements
- Financial fixed assets +€209,083
up €209,083 (+72.6%), from €287,824 to €496,907
- Cash -€105,480
down €105,480 (-78.2%), from €134,949 to €29,469
mainly Contributions, distributions and other (-€870,712) and Investment in fixed assets (net) (-€213,863)
- Stocks and contracts +€12,743
new in 2025: €12,743
- Other debts +€639,571
new in 2025: €639,571
- Reserves -€560,684
down €560,684 (-65.2%), from €859,754 to €299,070
- Tax, wage and social debts +€17,677
up €17,677 (+91.7%), from €19,287 to €36,964
- Trade debts +€16,140
up €16,140 (+1174.0%), from €1,375 to €17,515
- Gross operating margin -€64,142
down €64,142 (-15.7%), from €409,233 to €345,091
- Financial income +€62,225
up €62,225 (+278.4%), from €22,350 to €84,575
- Taxes -€4,236
down €4,236 (-3.9%), from €109,371 to €105,134
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 | €900,855 | €1,013,544 | +€112,689 | +12.5% |
| Fixed assets | 21/28 | €345,510 | €550,728 | +€205,218 | +59.4% |
| Tangible fixed assets | 22/27 | €57,686 | €53,821 | -€3,865 | -6.7% |
| Plant, machinery and equipment | 23 | - | €893 | +€893 | |
| Furniture and vehicles | 24 | €10,687 | €11,468 | +€781 | +7.3% |
| Other tangible fixed assets | 26 | €46,999 | €41,460 | -€5,539 | -11.8% |
| Financial fixed assets | 28 | €287,824 | €496,907 | +€209,083 | +72.6% |
| Current assets | 29/58 | €555,344 | €462,815 | -€92,529 | -16.7% |
| Amounts receivable after more than one year | 29 | €121,515 | €115,052 | -€6,463 | -5.3% |
| Other amounts receivable | 291 | €121,515 | €115,052 | -€6,463 | -5.3% |
| Stocks and contracts in progress | 3 | - | €12,743 | +€12,743 | |
| Stocks | 30/36 | - | €12,743 | +€12,743 | |
| Amounts receivable within one year | 40/41 | €12,764 | €11,393 | -€1,371 | -10.7% |
| Other amounts receivable | 41 | €12,764 | €11,393 | -€1,371 | -10.7% |
| Current investments | 50/53 | €284,270 | €291,101 | +€6,832 | +2.4% |
| Cash at bank and in hand | 54/58 | €134,949 | €29,469 | -€105,480 | -78.2% |
| Deferred charges and accrued income | 490/1 | €1,847 | €3,057 | +€1,210 | +65.5% |
| Total equity and liabilities | 10/49 | €900,855 | €1,013,544 | +€112,689 | +12.5% |
| Equity | 10/15 | €878,354 | €317,670 | -€560,684 | -63.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €859,754 | €299,070 | -€560,684 | -65.2% |
| Distributable reserves | 133 | €859,754 | €299,070 | -€560,684 | -65.2% |
| Amounts payable | 17/49 | €22,501 | €695,874 | +€673,373 | +2992.7% |
| Amounts payable within one year | 42/48 | €20,662 | €694,050 | +€673,388 | +3259.1% |
| Trade debts | 44 | €1,375 | €17,515 | +€16,140 | +1174.0% |
| Suppliers | 440/4 | €1,375 | €17,515 | +€16,140 | +1174.0% |
| Taxes, remuneration and social security | 45 | €19,287 | €36,964 | +€17,677 | +91.7% |
| Taxes | 450/3 | €19,287 | €36,964 | +€17,677 | +91.7% |
| Other amounts payable | 47/48 | - | €639,571 | +€639,571 | |
| Accrued charges and deferred income | 492/3 | €1,839 | €1,824 | -€15 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,040 | €8,646 | +€1,606 | +22.8% |
| Other operating charges | 640/8 | €1,354 | €1,354 | +€0 | 0.0% |
| Gross operating margin | 9900 | €409,233 | €345,091 | -€64,142 | -15.7% |
| Operating profit (loss) | 9901 | €400,839 | €335,091 | -€65,748 | -16.4% |
| Financial income | 75/76B | €22,350 | €84,575 | +€62,225 | +278.4% |
| Recurring financial income | 75 | €22,350 | €84,575 | +€62,225 | +278.4% |
| Financial charges | 65/66B | €3,560 | €4,504 | +€944 | +26.5% |
| Recurring financial charges | 65 | €3,560 | €4,504 | +€944 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €419,629 | €415,162 | -€4,467 | -1.1% |
| Income taxes | 67/77 | €109,371 | €105,134 | -€4,236 | -3.9% |
| Profit (loss) for the period | 9904 | €310,258 | €310,028 | -€230 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €310,258 | €310,028 | -€230 | -0.1% |
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.