ROCRIDEL: 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.
ROCRIDEL
Largest movements
- Cash -€21,135
down €21,135 (-20.0%), from €105,595 to €84,461
mainly Investment in fixed assets (net) (-€19,822) and Contributions, distributions and other (-€15,104)
- Tangible fixed assets +€10,607
up €10,607 (+6.5%), from €162,109 to €172,717
of which Furniture and vehicles: +€12,807
- Receivables within one year -€9,102
down €9,102 (-17.6%), from €51,641 to €42,539
of which Other amounts receivable: -€26,879
- Financial fixed assets +€5,080
new in 2025: €5,080
- Reserves -€20,696
down €20,696 (-7.9%), from €262,657 to €241,961
of which Distributable reserves: -€20,696
- Current portion of long-term debt -€11,309
no longer reported in 2025 (was €11,309)
- Trade debts +€10,459
up €10,459 (+447.5%), from €2,337 to €12,796
- Tax, wage and social debts +€4,372
up €4,372 (+2183.8%), from €200 to €4,572
- Advances received +€3,925
new in 2025: €3,925
- Gross operating margin -€5,216
down €5,216 (-42.0%), from €12,411 to €7,194
- Financial income -€2,353
down €2,353 (-67.6%), from €3,482 to €1,129
- Financial charges +€1,554
up €1,554 (+74.5%), from €2,085 to €3,640
- Depreciation -€1,122
down €1,122 (-21.3%), from €5,257 to €4,135
- Taxes +€643
up €643 (+19.4%), from €3,311 to €3,953
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 | €319,345 | €304,959 | -€14,387 | -4.5% |
| Fixed assets | 21/28 | €162,109 | €177,797 | +€15,687 | +9.7% |
| Tangible fixed assets | 22/27 | €162,109 | €172,717 | +€10,607 | +6.5% |
| Land and buildings | 22 | €157,059 | €157,059 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,200 | - | -€2,200 | |
| Furniture and vehicles | 24 | €2,850 | €15,658 | +€12,807 | +449.3% |
| Financial fixed assets | 28 | - | €5,080 | +€5,080 | |
| Current assets | 29/58 | €157,236 | €127,162 | -€30,074 | -19.1% |
| Amounts receivable within one year | 40/41 | €51,641 | €42,539 | -€9,102 | -17.6% |
| Trade receivables | 40 | - | €17,777 | +€17,777 | |
| Other amounts receivable | 41 | €51,641 | €24,761 | -€26,879 | -52.1% |
| Cash at bank and in hand | 54/58 | €105,595 | €84,461 | -€21,135 | -20.0% |
| Deferred charges and accrued income | 490/1 | - | €163 | +€163 | |
| Total equity and liabilities | 10/49 | €319,345 | €304,959 | -€14,387 | -4.5% |
| Equity | 10/15 | €281,253 | €260,557 | -€20,696 | -7.4% |
| Contributions | 10/11 | €18,596 | €18,596 | = | 0.0% |
| Reserves | 13 | €262,657 | €241,961 | -€20,696 | -7.9% |
| Non-distributable reserves | 130/1 | €49,827 | €49,827 | = | 0.0% |
| Reserves not available under the articles | 1311 | €49,827 | €49,827 | = | 0.0% |
| Distributable reserves | 133 | €212,831 | €192,134 | -€20,696 | -9.7% |
| Amounts payable | 17/49 | €38,092 | €44,402 | +€6,310 | +16.6% |
| Amounts payable within one year | 42/48 | €35,876 | €44,402 | +€8,526 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €11,309 | - | -€11,309 | |
| Trade debts | 44 | €2,337 | €12,796 | +€10,459 | +447.5% |
| Suppliers | 440/4 | €2,337 | €12,796 | +€10,459 | +447.5% |
| Advances received on contracts in progress | 46 | - | €3,925 | +€3,925 | |
| Taxes, remuneration and social security | 45 | €200 | €4,572 | +€4,372 | +2183.8% |
| Taxes | 450/3 | €200 | €4,572 | +€4,372 | +2183.8% |
| Other amounts payable | 47/48 | €22,030 | €23,109 | +€1,078 | +4.9% |
| Accrued charges and deferred income | 492/3 | €2,216 | - | -€2,216 | |
| Non-recurring operating income | 76A | - | €10,089 | +€10,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,257 | €4,135 | -€1,122 | -21.3% |
| Other operating charges | 640/8 | €1,809 | €2,188 | +€380 | +21.0% |
| Non-recurring operating charges | 66A | €10,205 | - | -€10,205 | |
| Gross operating margin | 9900 | €12,411 | €7,194 | -€5,216 | -42.0% |
| Operating profit (loss) | 9901 | -€4,860 | €872 | +€5,732 | |
| Financial income | 75/76B | €3,482 | €1,129 | -€2,353 | -67.6% |
| Recurring financial income | 75 | €3,482 | €1,129 | -€2,353 | -67.6% |
| Financial charges | 65/66B | €2,085 | €3,640 | +€1,554 | +74.5% |
| Recurring financial charges | 65 | €2,085 | €3,640 | +€1,554 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,464 | -€1,639 | +€1,825 | +52.7% |
| Transfer from deferred taxes | 780 | €89 | - | -€89 | |
| Income taxes | 67/77 | €3,311 | €3,953 | +€643 | +19.4% |
| Profit (loss) for the period | 9904 | -€6,686 | -€5,593 | +€1,093 | +16.4% |
| Transfer from tax-exempt reserves | 789 | €211 | - | -€211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,474 | -€5,593 | +€882 | +13.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.