ROCON: 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.
ROCON
Largest movements
- Receivables within one year -€2,550
down €2,550 (-2.6%), from €98,250 to €95,700
- Other debts -€37,899
no longer reported in 2024 (was €37,899)
- Accrued charges and deferred income +€36,299
up €36,299, from €0 to €36,299
- Reserves -€2,492
down €2,492 (-7.7%), from €32,369 to €29,878
- Trade debts +€1,950
up €1,950 (+25.0%), from €7,790 to €9,740
- Gross operating margin -€20,502
down €20,502, from €18,010 to -€2,492
- Taxes -€1,592
no longer reported in 2024 (was €1,592)
- Other operating charges -€500
no longer reported in 2024 (was €500)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,250 | €96,108 | -€2,142 | -2.2% |
| Current assets | 29/58 | €98,250 | €96,108 | -€2,142 | -2.2% |
| Amounts receivable within one year | 40/41 | €98,250 | €95,700 | -€2,550 | -2.6% |
| Trade receivables | 40 | €98,250 | €95,700 | -€2,550 | -2.6% |
| Cash at bank and in hand | 54/58 | - | €408 | +€408 | |
| Total equity and liabilities | 10/49 | €98,250 | €96,108 | -€2,142 | -2.2% |
| Equity | 10/15 | €50,969 | €48,478 | -€2,492 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,369 | €29,878 | -€2,492 | -7.7% |
| Distributable reserves | 133 | €32,369 | €29,878 | -€2,492 | -7.7% |
| Amounts payable | 17/49 | €47,281 | €47,631 | +€350 | +0.7% |
| Amounts payable within one year | 42/48 | €47,281 | €11,332 | -€35,949 | -76.0% |
| Trade debts | 44 | €7,790 | €9,740 | +€1,950 | +25.0% |
| Suppliers | 440/4 | €7,790 | €9,740 | +€1,950 | +25.0% |
| Taxes, remuneration and social security | 45 | €1,592 | €1,592 | = | 0.0% |
| Taxes | 450/3 | €1,592 | - | -€1,592 | |
| Remuneration and social security | 454/9 | - | €1,592 | +€1,592 | |
| Other amounts payable | 47/48 | €37,899 | - | -€37,899 | |
| Accrued charges and deferred income | 492/3 | €0 | €36,299 | +€36,299 | |
| Other operating charges | 640/8 | €500 | - | -€500 | |
| Gross operating margin | 9900 | €18,010 | -€2,492 | -€20,502 | |
| Operating profit (loss) | 9901 | €17,510 | -€2,492 | -€20,002 | |
| Profit (loss) for the period before taxes | 9903 | €17,510 | -€2,492 | -€20,002 | |
| Income taxes | 67/77 | €1,592 | - | -€1,592 | |
| Profit (loss) for the period | 9904 | €15,918 | -€2,492 | -€18,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,918 | -€2,492 | -€18,410 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.