ROCT: 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.
ROCT
Largest movements
- Current investments +€32,931
up €32,931 (+96.9%), from €34,000 to €66,930
- Tangible fixed assets +€16,484
up €16,484 (+547.0%), from €3,014 to €19,497
of which Land and buildings: +€9,968
- Cash +€10,564
up €10,564 (+26.8%), from €39,379 to €49,943
mainly Net result for the year (+€56,039) and Trade debts (+€10,440)
- Receivables within one year +€6,667
up €6,667 (+29.0%), from €22,996 to €29,663
- Reserves +€56,039
up €56,039 (+78.6%), from €71,256 to €127,295
- Trade debts +€10,440
up €10,440 (+341.9%), from €3,053 to €13,493
- Gross operating margin +€8,273
up €8,273 (+13.0%), from €63,423 to €71,696
- Taxes +€1,520
up €1,520 (+11.6%), from €13,146 to €14,666
- Financial income +€820
up €820 (+600.3%), from €137 to €956
- Depreciation +€734
up €734 (+99.9%), from €735 to €1,469
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 | €101,579 | €169,422 | +€67,843 | +66.8% |
| Fixed assets | 21/28 | €3,264 | €19,747 | +€16,484 | +505.1% |
| Tangible fixed assets | 22/27 | €3,014 | €19,497 | +€16,484 | +547.0% |
| Land and buildings | 22 | €3,014 | €12,981 | +€9,968 | +330.8% |
| Furniture and vehicles | 24 | - | €6,516 | +€6,516 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €98,316 | €149,675 | +€51,359 | +52.2% |
| Amounts receivable within one year | 40/41 | €22,996 | €29,663 | +€6,667 | +29.0% |
| Trade receivables | 40 | €22,996 | €29,663 | +€6,667 | +29.0% |
| Current investments | 50/53 | €34,000 | €66,930 | +€32,931 | +96.9% |
| Cash at bank and in hand | 54/58 | €39,379 | €49,943 | +€10,564 | +26.8% |
| Deferred charges and accrued income | 490/1 | €1,940 | €3,138 | +€1,198 | +61.7% |
| Total equity and liabilities | 10/49 | €101,579 | €169,422 | +€67,843 | +66.8% |
| Equity | 10/15 | €74,256 | €130,295 | +€56,039 | +75.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,256 | €127,295 | +€56,039 | +78.6% |
| Distributable reserves | 133 | €71,256 | €127,295 | +€56,039 | +78.6% |
| Amounts payable | 17/49 | €27,324 | €39,128 | +€11,804 | +43.2% |
| Amounts payable within one year | 42/48 | €27,324 | €39,128 | +€11,804 | +43.2% |
| Trade debts | 44 | €3,053 | €13,493 | +€10,440 | +341.9% |
| Suppliers | 440/4 | €3,053 | €13,493 | +€10,440 | +341.9% |
| Taxes, remuneration and social security | 45 | €21,250 | €22,583 | +€1,334 | +6.3% |
| Taxes | 450/3 | €21,250 | €22,583 | +€1,334 | +6.3% |
| Other amounts payable | 47/48 | €3,021 | €3,051 | +€30 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €735 | €1,469 | +€734 | +99.9% |
| Other operating charges | 640/8 | €110 | €409 | +€300 | +273.5% |
| Gross operating margin | 9900 | €63,423 | €71,696 | +€8,273 | +13.0% |
| Operating profit (loss) | 9901 | €62,579 | €69,819 | +€7,240 | +11.6% |
| Financial income | 75/76B | €137 | €956 | +€820 | +600.3% |
| Recurring financial income | 75 | €137 | €956 | +€820 | +600.3% |
| Financial charges | 65/66B | €67 | €70 | +€2 | +3.3% |
| Recurring financial charges | 65 | €67 | €70 | +€2 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €62,648 | €70,705 | +€8,057 | +12.9% |
| Income taxes | 67/77 | €13,146 | €14,666 | +€1,520 | +11.6% |
| Profit (loss) for the period | 9904 | €49,502 | €56,039 | +€6,537 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,502 | €56,039 | +€6,537 | +13.2% |
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 8 October 2026 via checked.be.