ROCS: 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.
ROCS
Largest movements
- Cash +€17,382
up €17,382 (+12.8%), from €136,245 to €153,627
mainly Net result for the year (+€23,646) and Depreciation (+€12,584)
- Receivables within one year +€8,712
up €8,712 (+118%), from €7,363 to €16,075
of which Trade receivables: +€7,471
- Tangible fixed assets -€6,235
down €6,235 (-14.0%), from €44,658 to €38,423
of which Furniture and vehicles: -€12,393
- Deferred charges and accrued income +€3,132
up €3,132 (+72.8%), from €4,304 to €7,437
- Reserves +€23,646
up €23,646 (+27.2%), from €87,083 to €110,729
- Other debts -€11,894
down €11,894 (-98.4%), from €12,089 to €195
- Tax, wage and social debts +€7,434
up €7,434 (+58.8%), from €12,637 to €20,072
- Trade debts +€3,805
up €3,805 (+496%), from €767 to €4,572
- Gross operating margin +€2,869
up €2,869 (+5.7%), from €50,564 to €53,433
- Taxes +€1,142
up €1,142 (+10.5%), from €10,837 to €11,979
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 | €192,570 | €215,561 | +€22,991 | +11.9% |
| Fixed assets | 21/28 | €44,658 | €38,423 | -€6,235 | -14.0% |
| Tangible fixed assets | 22/27 | €44,658 | €38,423 | -€6,235 | -14.0% |
| Plant, machinery and equipment | 23 | - | €6,158 | +€6,158 | |
| Furniture and vehicles | 24 | €44,658 | €32,265 | -€12,393 | -27.8% |
| Current assets | 29/58 | €147,912 | €177,139 | +€29,226 | +19.8% |
| Amounts receivable within one year | 40/41 | €7,363 | €16,075 | +€8,712 | +118% |
| Trade receivables | 40 | €1,500 | €8,971 | +€7,471 | +498% |
| Other amounts receivable | 41 | €5,863 | €7,104 | +€1,241 | +21.2% |
| Cash at bank and in hand | 54/58 | €136,245 | €153,627 | +€17,382 | +12.8% |
| Deferred charges and accrued income | 490/1 | €4,304 | €7,437 | +€3,132 | +72.8% |
| Total equity and liabilities | 10/49 | €192,570 | €215,561 | +€22,991 | +11.9% |
| Equity | 10/15 | €99,483 | €123,129 | +€23,646 | +23.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €87,083 | €110,729 | +€23,646 | +27.2% |
| Distributable reserves | 133 | €87,083 | €110,729 | +€23,646 | +27.2% |
| Amounts payable | 17/49 | €93,087 | €92,432 | -€655 | -0.7% |
| Amounts payable after more than one year | 17 | €65,000 | €65,000 | = | 0.0% |
| Financial debts | 170/4 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,494 | €24,839 | -€655 | -2.6% |
| Trade debts | 44 | €767 | €4,572 | +€3,805 | +496% |
| Suppliers | 440/4 | €767 | €4,572 | +€3,805 | +496% |
| Taxes, remuneration and social security | 45 | €12,637 | €20,072 | +€7,434 | +58.8% |
| Taxes | 450/3 | €12,637 | €20,072 | +€7,434 | +58.8% |
| Other amounts payable | 47/48 | €12,089 | €195 | -€11,894 | -98.4% |
| Accrued charges and deferred income | 492/3 | €2,594 | €2,594 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,644 | €12,584 | -€59 | -0.5% |
| Other operating charges | 640/8 | €1,045 | €1,432 | +€387 | +37.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €50,564 | €53,433 | +€2,869 | +5.7% |
| Operating profit (loss) | 9901 | €36,875 | €39,416 | +€2,541 | +6.9% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €3,829 | €3,790 | -€38 | -1.0% |
| Recurring financial charges | 65 | €3,829 | €3,790 | -€38 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €33,050 | €35,626 | +€2,576 | +7.8% |
| Income taxes | 67/77 | €10,837 | €11,979 | +€1,142 | +10.5% |
| Profit (loss) for the period | 9904 | €22,213 | €23,646 | +€1,433 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,213 | €23,646 | +€1,433 | +6.5% |
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 28 October 2026 via checked.be.