ROCY: 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.
ROCY
Largest movements
- Receivables within one year +€35,164
up €35,164 (+6.2%), from €569,563 to €604,727
of which Other amounts receivable: +€30,443
- Tangible fixed assets -€21,876
down €21,876 (-20.9%), from €104,663 to €82,787
of which Leasing and similar rights: -€15,675
- Profit (loss) carried forward +€64,772
up €64,772 (+11.9%), from €542,564 to €607,336
- Current portion of long-term debt -€54,535
down €54,535 (-91.7%), from €59,490 to €4,955
- Tax, wage and social debts +€18,675
up €18,675 (+123.4%), from €15,135 to €33,810
- Gross operating margin +€49,023
up €49,023 (+112.2%), from €43,709 to €92,732
- Taxes +€11,919
up €11,919 (+98.3%), from €12,125 to €24,044
- Financial income -€4,448
down €4,448 (-14.0%), from €31,843 to €27,395
- Other operating charges +€1,994
up €1,994 (+37.7%), from €5,293 to €7,287
- Financial charges -€1,495
down €1,495 (-41.0%), from €3,642 to €2,147
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 | €676,205 | €697,236 | +€21,032 | +3.1% |
| Fixed assets | 21/28 | €106,583 | €84,707 | -€21,876 | -20.5% |
| Tangible fixed assets | 22/27 | €104,663 | €82,787 | -€21,876 | -20.9% |
| Land and buildings | 22 | €50,285 | €44,179 | -€6,106 | -12.1% |
| Plant, machinery and equipment | 23 | €95 | €0 | -€95 | -100.0% |
| Leasing and similar rights | 25 | €54,283 | €38,608 | -€15,675 | -28.9% |
| Financial fixed assets | 28 | €1,920 | €1,920 | = | 0.0% |
| Current assets | 29/58 | €569,621 | €612,529 | +€42,908 | +7.5% |
| Amounts receivable within one year | 40/41 | €569,563 | €604,727 | +€35,164 | +6.2% |
| Trade receivables | 40 | €1,227 | €5,948 | +€4,721 | +384.8% |
| Other amounts receivable | 41 | €568,336 | €598,779 | +€30,443 | +5.4% |
| Cash at bank and in hand | 54/58 | €59 | €5,294 | +€5,235 | +8884.7% |
| Deferred charges and accrued income | 490/1 | €0 | €2,509 | +€2,509 | |
| Total equity and liabilities | 10/49 | €676,205 | €697,236 | +€21,032 | +3.1% |
| Equity | 10/15 | €568,072 | €632,844 | +€64,772 | +11.4% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €3,198 | €3,198 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,198 | €3,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | €542,564 | €607,336 | +€64,772 | +11.9% |
| Amounts payable | 17/49 | €108,133 | €64,392 | -€43,741 | -40.5% |
| Amounts payable after more than one year | 17 | €4,955 | €0 | -€4,955 | -100.0% |
| Financial debts | 170/4 | €4,955 | €0 | -€4,955 | -100.0% |
| Amounts payable within one year | 42/48 | €103,177 | €64,392 | -€38,785 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €59,490 | €4,955 | -€54,535 | -91.7% |
| Trade debts | 44 | €26,310 | €23,385 | -€2,925 | -11.1% |
| Suppliers | 440/4 | €26,310 | €23,385 | -€2,925 | -11.1% |
| Taxes, remuneration and social security | 45 | €15,135 | €33,810 | +€18,675 | +123.4% |
| Taxes | 450/3 | €15,135 | €33,810 | +€18,675 | +123.4% |
| Other amounts payable | 47/48 | €2,242 | €2,242 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,121 | €21,876 | -€245 | -1.1% |
| Other operating charges | 640/8 | €5,293 | €7,287 | +€1,994 | +37.7% |
| Gross operating margin | 9900 | €43,709 | €92,732 | +€49,023 | +112.2% |
| Operating profit (loss) | 9901 | €16,295 | €63,569 | +€47,274 | +290.1% |
| Financial income | 75/76B | €31,843 | €27,395 | -€4,448 | -14.0% |
| Recurring financial income | 75 | €31,843 | €27,395 | -€4,448 | -14.0% |
| Financial charges | 65/66B | €3,642 | €2,147 | -€1,495 | -41.0% |
| Recurring financial charges | 65 | €3,642 | €2,147 | -€1,495 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €44,496 | €88,817 | +€44,321 | +99.6% |
| Income taxes | 67/77 | €12,125 | €24,044 | +€11,919 | +98.3% |
| Profit (loss) for the period | 9904 | €32,371 | €64,772 | +€32,402 | +100.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,371 | €64,772 | +€32,402 | +100.1% |
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 3 October 2026 via checked.be.