ROCS CONSTRUCT: 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.
ROCS CONSTRUCT
Largest movements
- Cash -€6,220
down €6,220 (-54.1%), from €11,492 to €5,272
mainly Contributions, distributions and other (-€37,359) and Tax, wage and social debts (-€120)
- Tangible fixed assets -€5,906
down €5,906 (-67.4%), from €8,757 to €2,851
of which Furniture and vehicles: -€5,790
- Receivables within one year -€2,895
down €2,895 (-7.4%), from €39,353 to €36,457
of which Other amounts receivable: -€19,497
- Profit (loss) carried forward -€22,805
down €22,805 (-44.8%), from €50,891 to €28,086
- Other debts +€5,608
new in 2025: €5,608
- Trade debts +€2,256
up €2,256 (+361.1%), from €625 to €2,881
- Gross operating margin +€1,750
up €1,750 (+8.2%), from €21,457 to €23,207
- Financial income +€473
up €473 (+35.6%), from €1,327 to €1,800
- Taxes +€467
up €467 (+13.6%), from €3,441 to €3,908
- Depreciation -€292
down €292 (-4.7%), from €6,198 to €5,906
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 | €59,906 | €44,845 | -€15,062 | -25.1% |
| Fixed assets | 21/28 | €8,944 | €3,038 | -€5,906 | -66.0% |
| Tangible fixed assets | 22/27 | €8,757 | €2,851 | -€5,906 | -67.4% |
| Plant, machinery and equipment | 23 | €116 | - | -€116 | |
| Furniture and vehicles | 24 | €8,641 | €2,851 | -€5,790 | -67.0% |
| Financial fixed assets | 28 | €187 | €187 | = | 0.0% |
| Current assets | 29/58 | €50,963 | €41,807 | -€9,156 | -18.0% |
| Amounts receivable within one year | 40/41 | €39,353 | €36,457 | -€2,895 | -7.4% |
| Trade receivables | 40 | €17,021 | €33,623 | +€16,602 | +97.5% |
| Other amounts receivable | 41 | €22,331 | €2,834 | -€19,497 | -87.3% |
| Cash at bank and in hand | 54/58 | €11,492 | €5,272 | -€6,220 | -54.1% |
| Deferred charges and accrued income | 490/1 | €118 | €78 | -€40 | -34.0% |
| Total equity and liabilities | 10/49 | €59,906 | €44,845 | -€15,062 | -25.1% |
| Equity | 10/15 | €54,838 | €32,033 | -€22,805 | -41.6% |
| Contributions | 10/11 | €3,947 | €3,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,891 | €28,086 | -€22,805 | -44.8% |
| Amounts payable | 17/49 | €5,068 | €12,812 | +€7,744 | +152.8% |
| Amounts payable within one year | 42/48 | €5,068 | €12,812 | +€7,744 | +152.8% |
| Trade debts | 44 | €625 | €2,881 | +€2,256 | +361.1% |
| Suppliers | 440/4 | €625 | €2,881 | +€2,256 | +361.1% |
| Taxes, remuneration and social security | 45 | €4,443 | €4,323 | -€120 | -2.7% |
| Taxes | 450/3 | €4,443 | €4,323 | -€120 | -2.7% |
| Other amounts payable | 47/48 | - | €5,608 | +€5,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,198 | €5,906 | -€292 | -4.7% |
| Other operating charges | 640/8 | €333 | €469 | +€137 | +41.1% |
| Gross operating margin | 9900 | €21,457 | €23,207 | +€1,750 | +8.2% |
| Operating profit (loss) | 9901 | €14,927 | €16,832 | +€1,905 | +12.8% |
| Financial income | 75/76B | €1,327 | €1,800 | +€473 | +35.6% |
| Recurring financial income | 75 | €1,327 | €1,800 | +€473 | +35.6% |
| Financial charges | 65/66B | €176 | €170 | -€5 | -2.9% |
| Recurring financial charges | 65 | €176 | €170 | -€5 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €16,078 | €18,462 | +€2,383 | +14.8% |
| Income taxes | 67/77 | €3,441 | €3,908 | +€467 | +13.6% |
| Profit (loss) for the period | 9904 | €12,638 | €14,553 | +€1,916 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,638 | €14,553 | +€1,916 | +15.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.