RoCoMet: 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.
RoCoMet
Largest movements
- Stocks and contracts +€41,905
up €41,905 (+42.5%), from €98,606 to €140,511
of which Stocks: +€21,405
- Tangible fixed assets -€28,323
down €28,323 (-6.9%), from €409,622 to €381,299
of which Plant, machinery and equipment: -€14,288
- Cash +€23,731
up €23,731, from €0 to €23,731
mainly Trade debts (+€102,988) and Depreciation (+€100,681)
- Receivables within one year -€18,970
down €18,970 (-10.4%), from €183,153 to €164,183
of which Trade receivables: -€60,682
- Trade debts +€102,988
up €102,988 (+105%), from €98,401 to €201,389
- Accrued charges and deferred income -€58,019
down €58,019 (-100%), from €58,019 to €0
- Debts after one year -€36,224
down €36,224 (-17.2%), from €211,014 to €174,790
of which Financial debts: -€36,224
- Current portion of long-term debt -€11,333
down €11,333 (-11.6%), from €97,723 to €86,390
- Tax, wage and social debts +€9,262
up €9,262 (+84.0%), from €11,026 to €20,288
of which Remuneration and social security: +€5,297
- Gross operating margin -€30,204
down €30,204 (-13.7%), from €220,657 to €190,453
- Depreciation +€20,682
up €20,682 (+25.9%), from €79,999 to €100,681
- Staff costs +€11,395
up €11,395 (+17.7%), from €64,430 to €75,825
- Taxes -€10,766
down €10,766 (-100%), from €10,766 to €0
- Financial charges +€2,897
up €2,897 (+34.4%), from €8,433 to €11,330
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 | €709,006 | €726,693 | +€17,687 | +2.5% |
| Fixed assets | 21/28 | €422,529 | €389,064 | -€33,466 | -7.9% |
| Intangible fixed assets | 21 | €12,908 | €7,764 | -€5,143 | -39.8% |
| Tangible fixed assets | 22/27 | €409,622 | €381,299 | -€28,323 | -6.9% |
| Plant, machinery and equipment | 23 | €353,702 | €339,414 | -€14,288 | -4.0% |
| Furniture and vehicles | 24 | €34,862 | €30,886 | -€3,976 | -11.4% |
| Leasing and similar rights | 25 | €17,624 | €8,824 | -€8,800 | -49.9% |
| Other tangible fixed assets | 26 | €3,434 | €2,175 | -€1,259 | -36.7% |
| Current assets | 29/58 | €286,477 | €337,630 | +€51,153 | +17.9% |
| Stocks and contracts in progress | 3 | €98,606 | €140,511 | +€41,905 | +42.5% |
| Stocks | 30/36 | €67,856 | €89,261 | +€21,405 | +31.5% |
| Contracts in progress | 37 | €30,750 | €51,250 | +€20,500 | +66.7% |
| Amounts receivable within one year | 40/41 | €183,153 | €164,183 | -€18,970 | -10.4% |
| Trade receivables | 40 | €158,082 | €97,400 | -€60,682 | -38.4% |
| Other amounts receivable | 41 | €25,070 | €66,783 | +€41,712 | +166% |
| Cash at bank and in hand | 54/58 | €0 | €23,731 | +€23,731 | |
| Deferred charges and accrued income | 490/1 | €4,719 | €9,205 | +€4,486 | +95.1% |
| Total equity and liabilities | 10/49 | €709,006 | €726,693 | +€17,687 | +2.5% |
| Equity | 10/15 | €156,965 | €158,146 | +€1,182 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €151,965 | €153,146 | +€1,182 | +0.8% |
| Distributable reserves | 133 | €151,965 | €153,146 | +€1,182 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €552,042 | €568,547 | +€16,505 | +3.0% |
| Amounts payable after more than one year | 17 | €211,014 | €174,790 | -€36,224 | -17.2% |
| Financial debts | 170/4 | €211,014 | €174,790 | -€36,224 | -17.2% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €283,009 | €393,757 | +€110,748 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €97,723 | €86,390 | -€11,333 | -11.6% |
| Financial debts | 43 | €75,000 | €83,423 | +€8,423 | +11.2% |
| Credit institutions | 430/8 | €75,000 | €83,423 | +€8,423 | +11.2% |
| Trade debts | 44 | €98,401 | €201,389 | +€102,988 | +105% |
| Suppliers | 440/4 | €98,401 | €201,389 | +€102,988 | +105% |
| Taxes, remuneration and social security | 45 | €11,026 | €20,288 | +€9,262 | +84.0% |
| Taxes | 450/3 | €766 | €4,731 | +€3,966 | +518% |
| Remuneration and social security | 454/9 | €10,260 | €15,557 | +€5,297 | +51.6% |
| Other amounts payable | 47/48 | €859 | €2,268 | +€1,409 | +164% |
| Accrued charges and deferred income | 492/3 | €58,019 | €0 | -€58,019 | -100% |
| Remuneration, social security and pensions | 62 | €64,430 | €75,825 | +€11,395 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,999 | €100,681 | +€20,682 | +25.9% |
| Other operating charges | 640/8 | €1,395 | €2,139 | +€744 | +53.4% |
| Non-recurring operating charges | 66A | €10,615 | €1 | -€10,614 | -100.0% |
| Gross operating margin | 9900 | €220,657 | €190,453 | -€30,204 | -13.7% |
| Operating profit (loss) | 9901 | €64,218 | €11,807 | -€52,411 | -81.6% |
| Financial income | 75/76B | €958 | €705 | -€252 | -26.4% |
| Recurring financial income | 75 | €958 | €705 | -€252 | -26.4% |
| Financial charges | 65/66B | €8,433 | €11,330 | +€2,897 | +34.4% |
| Recurring financial charges | 65 | €8,433 | €11,330 | +€2,897 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €56,742 | €1,182 | -€55,560 | -97.9% |
| Income taxes | 67/77 | €10,766 | €0 | -€10,766 | -100% |
| Profit (loss) for the period | 9904 | €45,976 | €1,182 | -€44,794 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,976 | €1,182 | -€44,794 | -97.4% |
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 13 October 2026 via checked.be.