ROCOLUC: 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.
What changed
ROCOLUC
NACE 93.293, Sports, amusement and recreation activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €3.6m-€2.4m
Equity
€15.9m
2024 · €14.6m+€1.3m
Cash
€1.2m
2024 · €612,962+€588,505
Balance sheet total
€16.7m
2024 · €15.7m+€1.1m
Largest movements
Assets
- Current investments +€809,472
up €809,472 (+5.8%), from €13.9m to €14.7m
- Cash +€588,505
up €588,505 (+96.0%), from €612,962 to €1.2m
mainly Net result for the year (+€1.3m) and Trade debts (+€264,352)
- Receivables within one year -€257,047
down €257,047 (-95.0%), from €270,567 to €13,519
of which Other amounts receivable: -€255,912
Equity and liabilities
- Reserves +€1.3m
up €1.3m (+8.7%), from €14.5m to €15.7m
of which Distributable reserves: +€1.3m
- Other debts -€400,000
no longer reported in 2025 (was €400,000)
- Trade debts +€264,352
up €264,352 (+158%), from €167,235 to €431,588
Income statement
- Turnover -€2.4m
down €2.4m (-27.5%), from €8.8m to €6.4m
- Services and other goods -€1.1m
down €1.1m (-23.2%), from €4.9m to €3.8m
- Financial income -€1.1m
down €1.1m (-56.3%), from €1.9m to €818,249
- Financial charges +€390,591
up €390,591, from -€63,058 to €327,533
- Other operating charges -€214,956
down €214,956 (-19.4%), from €1.1m to €890,724
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.
Result 2024
€3.6m
Turnover
-€2.4m
Other operating income
-€3,230
Goods and materials
+€1,034
Services and other goods
+€1.1m
Staff costs
-€44,185
Depreciation
-€4,637
Other operating charges
+€214,956
Other operating items
+€90,000
Financial income
-€1.1m
Financial charges
-€390,591
Taxes
+€92,544
Result 2025
€1.3m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.4m
Investment
-€841,655
Financing
€0
Cash 2024
€612,962
From operations (derived)
+€1.4m
Net result for the year
+€1.3m
Depreciation
+€18,280
Stocks and contracts
+€297
Receivables within one year
+€257,047
Deferred charges and accrued income
+€100,982
Trade debts
+€264,352
Tax, wage and social debts
+€101,409
Advances received
-€68,365
Other debts
-€400,000
Accrued charges and deferred income
-€103,746
Investment (derived)
-€841,655
Investment in fixed assets (net)
-€32,184
Current investments
-€809,472
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,655,205 | €16,708,759 | +€1.1m | +6.7% |
| Fixed assets | 21/28 | €566,779 | €580,683 | +€13,904 | +2.5% |
| Tangible fixed assets | 22/27 | €40,783 | €54,686 | +€13,904 | +34.1% |
| Plant, machinery and equipment | 23 | €37,282 | €36,251 | -€1,031 | -2.8% |
| Furniture and vehicles | 24 | €3,500 | €3,997 | +€496 | +14.2% |
| Other tangible fixed assets | 26 | - | €14,438 | +€14,438 | |
| Financial fixed assets | 28 | €525,996 | €525,996 | = | 0.0% |
| Affiliated companies | 280/1 | €376,004 | €376,004 | = | 0.0% |
| Participating interests | 280 | €376,004 | €376,004 | = | 0.0% |
| Other financial fixed assets | 284/8 | €149,992 | €149,992 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €149,992 | €149,992 | = | 0.0% |
| Current assets | 29/58 | €15,088,426 | €16,128,076 | +€1.0m | +6.9% |
| Stocks and contracts in progress | 3 | €601 | €305 | -€297 | -49.4% |
| Stocks | 30/36 | €601 | €305 | -€297 | -49.4% |
| Goods purchased for resale | 34 | €601 | €305 | -€297 | -49.4% |
| Amounts receivable within one year | 40/41 | €270,567 | €13,519 | -€257,047 | -95.0% |
| Trade receivables | 40 | €8,016 | €6,880 | -€1,136 | -14.2% |
| Other amounts receivable | 41 | €262,551 | €6,639 | -€255,912 | -97.5% |
| Current investments | 50/53 | €13,866,399 | €14,675,871 | +€809,472 | +5.8% |
| Other investments | 51/53 | €13,866,399 | €14,675,871 | +€809,472 | +5.8% |
| Cash at bank and in hand | 54/58 | €612,962 | €1,201,467 | +€588,505 | +96.0% |
| Deferred charges and accrued income | 490/1 | €337,897 | €236,915 | -€100,982 | -29.9% |
| Total equity and liabilities | 10/49 | €15,655,205 | €16,708,759 | +€1.1m | +6.7% |
| Equity | 10/15 | €14,593,101 | €15,853,005 | +€1.3m | +8.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €14,468,101 | €15,728,005 | +€1.3m | +8.7% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €14,455,601 | €15,715,505 | +€1.3m | +8.7% |
| Amounts payable | 17/49 | €1,062,104 | €855,754 | -€206,350 | -19.4% |
| Amounts payable within one year | 42/48 | €935,117 | €832,514 | -€102,603 | -11.0% |
| Trade debts | 44 | €167,235 | €431,588 | +€264,352 | +158% |
| Suppliers | 440/4 | €167,235 | €431,588 | +€264,352 | +158% |
| Advances received on contracts in progress | 46 | €351,640 | €283,275 | -€68,365 | -19.4% |
| Taxes, remuneration and social security | 45 | €16,242 | €117,651 | +€101,409 | +624% |
| Taxes | 450/3 | €7,112 | €109,555 | +€102,443 | +1,440% |
| Remuneration and social security | 454/9 | €9,129 | €8,096 | -€1,034 | -11.3% |
| Other amounts payable | 47/48 | €400,000 | - | -€400,000 | |
| Accrued charges and deferred income | 492/3 | €126,987 | €23,241 | -€103,746 | -81.7% |
| Operating income | 70/76A | €8,784,932 | €6,370,211 | -€2.4m | -27.5% |
| Turnover | 70 | €8,780,016 | €6,368,524 | -€2.4m | -27.5% |
| Other operating income | 74 | €4,916 | €1,686 | -€3,230 | -65.7% |
| Operating charges | 60/66A | €6,197,188 | €4,799,445 | -€1.4m | -22.6% |
| Goods for resale, raw materials and consumables | 60 | €4,677 | €3,643 | -€1,034 | -22.1% |
| Purchases | 600/8 | €4,666 | €3,346 | -€1,320 | -28.3% |
| Change in stocks: decrease (increase) | 609 | €11 | €297 | +€286 | +2,574% |
| Services and other goods | 61 | €4,906,520 | €3,765,946 | -€1.1m | -23.2% |
| Remuneration, social security and pensions | 62 | €76,667 | €120,852 | +€44,185 | +57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,643 | €18,280 | +€4,637 | +34.0% |
| Other operating charges | 640/8 | €1,105,680 | €890,724 | -€214,956 | -19.4% |
| Non-recurring operating charges | 66A | €90,000 | - | -€90,000 | |
| Operating profit (loss) | 9901 | €2,587,744 | €1,570,766 | -€1.0m | -39.3% |
| Financial income | 75/76B | €1,871,901 | €818,249 | -€1.1m | -56.3% |
| Recurring financial income | 75 | €1,871,901 | €818,249 | -€1.1m | -56.3% |
| Income from financial fixed assets | 750 | €500,000 | €450,000 | -€50,000 | -10.0% |
| Income from current assets | 751 | €499,840 | €368,226 | -€131,615 | -26.3% |
| Other financial income | 752/9 | €872,060 | €23 | -€872,037 | -100.0% |
| Financial charges | 65/66B | -€63,058 | €327,533 | +€390,591 | |
| Recurring financial charges | 65 | -€63,058 | €327,533 | +€390,591 | |
| Debt charges | 650 | €169 | €1,899 | +€1,729 | +1,022% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€450,010 | -€68,519 | +€381,491 | +84.8% |
| Other financial charges | 652/9 | €386,782 | €394,153 | +€7,370 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €4,522,703 | €2,061,482 | -€2.5m | -54.4% |
| Income taxes | 67/77 | €894,122 | €801,578 | -€92,544 | -10.4% |
| Taxes | 670/3 | €894,122 | €801,578 | -€92,544 | -10.4% |
| Profit (loss) for the period | 9904 | €3,628,581 | €1,259,904 | -€2.4m | -65.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,628,581 | €1,259,904 | -€2.4m | -65.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.