ROECKIE: 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.
ROECKIE
Largest movements
- Cash -€92,486
down €92,486 (-56.0%), from €165,262 to €72,776
mainly Accrued charges and deferred income (-€70,225) and Tax, wage and social debts (-€12,858)
- Receivables within one year +€7,054
up €7,054 (+6.7%), from €105,863 to €112,917
of which Other amounts receivable: +€4,841
- Accrued charges and deferred income -€70,225
down €70,225 (-90.9%), from €77,225 to €7,000
- Tax, wage and social debts -€12,858
down €12,858 (-55.5%), from €23,150 to €10,292
- Gross operating margin -€1,797
down €1,797 (-18.6%), from €9,658 to €7,861
- Taxes -€1,122
down €1,122 (-19.7%), from €5,707 to €4,585
- Depreciation +€697
up €697 (+39.5%), from €1,764 to €2,461
- Financial income +€135
up €135 (+270%), from €50 to €185
- Other operating charges -€116
down €116 (-18.2%), from €635 to €520
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 | €281,495 | €194,548 | -€86,947 | -30.9% |
| Fixed assets | 21/28 | €7,012 | €6,986 | -€26 | -0.4% |
| Tangible fixed assets | 22/27 | €7,012 | €6,986 | -€26 | -0.4% |
| Furniture and vehicles | 24 | €7,012 | €4,649 | -€2,363 | -33.7% |
| Other tangible fixed assets | 26 | - | €2,337 | +€2,337 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €274,483 | €187,562 | -€86,921 | -31.7% |
| Amounts receivable within one year | 40/41 | €105,863 | €112,917 | +€7,054 | +6.7% |
| Trade receivables | 40 | €104,435 | €106,647 | +€2,212 | +2.1% |
| Other amounts receivable | 41 | €1,428 | €6,270 | +€4,841 | +339% |
| Cash at bank and in hand | 54/58 | €165,262 | €72,776 | -€92,486 | -56.0% |
| Deferred charges and accrued income | 490/1 | €3,358 | €1,870 | -€1,488 | -44.3% |
| Total equity and liabilities | 10/49 | €281,495 | €194,548 | -€86,947 | -30.9% |
| Equity | 10/15 | €174,977 | €175,117 | +€140 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,377 | €156,517 | +€140 | +0.1% |
| Distributable reserves | 133 | €156,377 | €156,517 | +€140 | +0.1% |
| Amounts payable | 17/49 | €106,518 | €19,432 | -€87,087 | -81.8% |
| Amounts payable within one year | 42/48 | €29,293 | €12,432 | -€16,862 | -57.6% |
| Financial debts | 43 | €1,677 | €10 | -€1,667 | -99.4% |
| Credit institutions | 430/8 | €1,677 | €10 | -€1,667 | -99.4% |
| Trade debts | 44 | €4,466 | €2,129 | -€2,336 | -52.3% |
| Suppliers | 440/4 | €4,466 | €2,129 | -€2,336 | -52.3% |
| Taxes, remuneration and social security | 45 | €23,150 | €10,292 | -€12,858 | -55.5% |
| Taxes | 450/3 | €23,150 | €10,292 | -€12,858 | -55.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €77,225 | €7,000 | -€70,225 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €2,461 | +€697 | +39.5% |
| Other operating charges | 640/8 | €635 | €520 | -€116 | -18.2% |
| Gross operating margin | 9900 | €9,658 | €7,861 | -€1,797 | -18.6% |
| Operating profit (loss) | 9901 | €7,259 | €4,881 | -€2,378 | -32.8% |
| Financial income | 75/76B | €50 | €185 | +€135 | +270% |
| Recurring financial income | 75 | €50 | €185 | +€135 | +270% |
| Financial charges | 65/66B | €245 | €342 | +€97 | +39.6% |
| Recurring financial charges | 65 | €245 | €342 | +€97 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €7,065 | €4,725 | -€2,340 | -33.1% |
| Income taxes | 67/77 | €5,707 | €4,585 | -€1,122 | -19.7% |
| Profit (loss) for the period | 9904 | €1,357 | €140 | -€1,217 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,357 | €140 | -€1,217 | -89.7% |
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 24 October 2026 via checked.be.