Rocourt: 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.
What changed
Rocourt
NACE 93.130, Fitness centres
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€179,059
2024 · €407,067-€228,008
Equity
€1.4m
2024 · €1.3m+€179,059
Cash
€101,714
2024 · €85,269+€16,445
Balance sheet total
€3.7m
2024 · €2.2m+€1.4m
Largest movements
Assets
- Tangible fixed assets +€2.0m
up €2.0m (+130.1%), from €1.5m to €3.5m
of which Land and buildings: +€2.0m
- Receivables within one year -€570,818
down €570,818 (-96.6%), from €591,140 to €20,322
Equity and liabilities
- Debts after one year +€1.1m
up €1.1m (+146.6%), from €717,643 to €1.8m
- Other debts +€243,974
new in 2025: €243,974
- Profit (loss) carried forward +€179,059
new in 2025: €179,059
Income statement
- Depreciation +€103,129
up €103,129 (+41.7%), from €247,147 to €350,276
- Staff costs +€93,261
up €93,261 (+21.9%), from €425,191 to €518,452
- Financial charges +€49,319
up €49,319 (+126.9%), from €38,858 to €88,177
- Gross operating margin +€29,193
up €29,193 (+2.1%), from €1.4m to €1.4m
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
€407,067
Gross operating margin
+€29,193
Staff costs
-€93,261
Depreciation
-€103,129
Other operating charges
+€3,716
Financial income
-€8,695
Financial charges
-€49,319
Taxes
-€6,513
Result 2025
€179,059
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.
From operations
+€1.4m
Investment
-€2.4m
Financing
+€1.0m
Cash 2024
€85,269
From operations (derived)
+€1.4m
Net result for the year
+€179,059
Depreciation
+€350,276
Smaller working-capital items
+€401
Receivables within one year
+€570,818
Trade debts
+€11,154
Other debts
+€243,974
Investment (derived)
-€2.4m
Investment in fixed assets (net)
-€2.4m
Financing
+€1.0m
Debts after one year
+€1.1m
Current portion of long-term debt
-€36,311
Cash 2025
€101,714
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,225,249 | €3,675,037 | +€1.4m | +65.2% |
| Fixed assets | 21/28 | €1,548,133 | €3,552,696 | +€2.0m | +129.5% |
| Tangible fixed assets | 22/27 | €1,540,861 | €3,545,424 | +€2.0m | +130.1% |
| Land and buildings | 22 | €1,277,608 | €3,279,346 | +€2.0m | +156.7% |
| Plant, machinery and equipment | 23 | €174,325 | €187,008 | +€12,683 | +7.3% |
| Furniture and vehicles | 24 | €4,265 | €14,380 | +€10,115 | +237.2% |
| Assets under construction and advance payments | 27 | €84,663 | €64,690 | -€19,973 | -23.6% |
| Financial fixed assets | 28 | €7,272 | €7,272 | = | 0.0% |
| Current assets | 29/58 | €677,116 | €122,341 | -€554,775 | -81.9% |
| Stocks and contracts in progress | 3 | €707 | €305 | -€402 | -56.9% |
| Stocks | 30/36 | €707 | €305 | -€402 | -56.9% |
| Amounts receivable within one year | 40/41 | €591,140 | €20,322 | -€570,818 | -96.6% |
| Other amounts receivable | 41 | €591,140 | €20,322 | -€570,818 | -96.6% |
| Cash at bank and in hand | 54/58 | €85,269 | €101,714 | +€16,445 | +19.3% |
| Total equity and liabilities | 10/49 | €2,225,249 | €3,675,037 | +€1.4m | +65.2% |
| Equity | 10/15 | €1,250,422 | €1,429,481 | +€179,059 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,231,822 | €1,231,822 | = | 0.0% |
| Distributable reserves | 133 | €1,231,822 | €1,231,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €179,059 | +€179,059 | |
| Provisions and deferred taxes | 16 | €9,464 | €9,464 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,464 | €9,464 | = | 0.0% |
| Major repairs and maintenance | 162 | €9,464 | €9,464 | = | 0.0% |
| Amounts payable | 17/49 | €965,363 | €2,236,092 | +€1.3m | +131.6% |
| Amounts payable after more than one year | 17 | €717,643 | €1,769,556 | +€1.1m | +146.6% |
| Financial debts | 170/4 | €717,643 | €1,769,556 | +€1.1m | +146.6% |
| Amounts payable within one year | 42/48 | €247,718 | €466,535 | +€218,817 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | €247,718 | €211,407 | -€36,311 | -14.7% |
| Trade debts | 44 | €0 | €11,154 | +€11,154 | |
| Suppliers | 440/4 | €0 | €11,154 | +€11,154 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €243,974 | +€243,974 | |
| Accrued charges and deferred income | 492/3 | €2 | €1 | -€1 | -50.0% |
| Remuneration, social security and pensions | 62 | €425,191 | €518,452 | +€93,261 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247,147 | €350,276 | +€103,129 | +41.7% |
| Other operating charges | 640/8 | €57,212 | €53,496 | -€3,716 | -6.5% |
| Gross operating margin | 9900 | €1,366,775 | €1,395,968 | +€29,193 | +2.1% |
| Operating profit (loss) | 9901 | €637,225 | €473,744 | -€163,481 | -25.7% |
| Financial income | 75/76B | €8,700 | €5 | -€8,695 | -99.9% |
| Recurring financial income | 75 | €8,700 | €5 | -€8,695 | -99.9% |
| Non-recurring financial income | 76B | €8,700 | - | -€8,700 | |
| Financial charges | 65/66B | €38,858 | €88,177 | +€49,319 | +126.9% |
| Recurring financial charges | 65 | €38,858 | €88,177 | +€49,319 | +126.9% |
| Profit (loss) for the period before taxes | 9903 | €607,067 | €385,572 | -€221,495 | -36.5% |
| Income taxes | 67/77 | €200,000 | €206,513 | +€6,513 | +3.3% |
| Profit (loss) for the period | 9904 | €407,067 | €179,059 | -€228,008 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €407,067 | €179,059 | -€228,008 | -56.0% |
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 7 October 2026 via checked.be.