ROECKENS: 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.
ROECKENS
Largest movements
- Tangible fixed assets +€340,877
up €340,877 (+92.2%), from €369,532 to €710,409
of which Land and buildings: +€347,653
- Current investments +€278,355
up €278,355 (+132.6%), from €210,000 to €488,355
- Cash -€50,517
down €50,517 (-11.3%), from €446,733 to €396,216
mainly Investment in fixed assets (net) (-€362,374) and Current investments (-€278,355)
- Receivables within one year +€19,511
up €19,511 (+91.6%), from €21,304 to €40,815
of which Trade receivables: +€21,745
- Revaluation surpluses +€362,374
new in 2025: €362,374
- Reserves +€199,481
up €199,481 (+19.6%), from €1.0m to €1.2m
of which Distributable reserves: +€199,481
- Tax, wage and social debts +€24,344
up €24,344 (+7377.0%), from €330 to €24,674
- Gross operating margin +€43,307
up €43,307 (+20.6%), from €210,158 to €253,465
- Taxes +€19,346
up €19,346 (+27.7%), from €69,876 to €89,222
- Financial income +€15,084
up €15,084 (+29.0%), from €52,040 to €67,124
- Financial charges -€14,523
down €14,523 (-67.7%), from €21,440 to €6,917
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 | €1,051,786 | €1,640,993 | +€589,207 | +56.0% |
| Fixed assets | 21/28 | €369,557 | €710,434 | +€340,877 | +92.2% |
| Tangible fixed assets | 22/27 | €369,532 | €710,409 | +€340,877 | +92.2% |
| Land and buildings | 22 | €346,186 | €693,839 | +€347,653 | +100.4% |
| Furniture and vehicles | 24 | €23,346 | €16,570 | -€6,776 | -29.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €682,229 | €930,559 | +€248,330 | +36.4% |
| Amounts receivable within one year | 40/41 | €21,304 | €40,815 | +€19,511 | +91.6% |
| Trade receivables | 40 | €16,310 | €38,055 | +€21,745 | +133.3% |
| Other amounts receivable | 41 | €4,994 | €2,760 | -€2,234 | -44.7% |
| Current investments | 50/53 | €210,000 | €488,355 | +€278,355 | +132.6% |
| Cash at bank and in hand | 54/58 | €446,733 | €396,216 | -€50,517 | -11.3% |
| Deferred charges and accrued income | 490/1 | €4,192 | €5,173 | +€981 | +23.4% |
| Total equity and liabilities | 10/49 | €1,051,786 | €1,640,993 | +€589,207 | +56.0% |
| Equity | 10/15 | €1,034,723 | €1,596,578 | +€561,855 | +54.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | - | €362,374 | +€362,374 | |
| Reserves | 13 | €1,016,131 | €1,215,612 | +€199,481 | +19.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,014,271 | €1,213,752 | +€199,481 | +19.7% |
| Amounts payable | 17/49 | €17,063 | €44,415 | +€27,352 | +160.3% |
| Amounts payable within one year | 42/48 | €11,868 | €36,682 | +€24,814 | +209.1% |
| Trade debts | 44 | €1,473 | €2,767 | +€1,294 | +87.8% |
| Suppliers | 440/4 | €1,473 | €2,767 | +€1,294 | +87.8% |
| Taxes, remuneration and social security | 45 | €330 | €24,674 | +€24,344 | +7377.0% |
| Taxes | 450/3 | €330 | €24,674 | +€24,344 | +7377.0% |
| Other amounts payable | 47/48 | €10,065 | €9,241 | -€824 | -8.2% |
| Accrued charges and deferred income | 492/3 | €5,195 | €7,733 | +€2,538 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,526 | €21,497 | -€29 | -0.1% |
| Other operating charges | 640/8 | €2,360 | €3,472 | +€1,112 | +47.1% |
| Gross operating margin | 9900 | €210,158 | €253,465 | +€43,307 | +20.6% |
| Operating profit (loss) | 9901 | €186,272 | €228,496 | +€42,224 | +22.7% |
| Financial income | 75/76B | €52,040 | €67,124 | +€15,084 | +29.0% |
| Recurring financial income | 75 | €52,040 | €67,124 | +€15,084 | +29.0% |
| Financial charges | 65/66B | €21,440 | €6,917 | -€14,523 | -67.7% |
| Recurring financial charges | 65 | €21,440 | €6,917 | -€14,523 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €216,872 | €288,703 | +€71,831 | +33.1% |
| Income taxes | 67/77 | €69,876 | €89,222 | +€19,346 | +27.7% |
| Profit (loss) for the period | 9904 | €146,996 | €199,481 | +€52,485 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €146,996 | €199,481 | +€52,485 | +35.7% |
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 9 October 2026 via checked.be.