ROECLA: 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.
ROECLA
Largest movements
- Tangible fixed assets -€7,908
down €7,908 (-2.9%), from €276,622 to €268,714
of which Plant, machinery and equipment: -€276,622
- Cash +€6,122
up €6,122 (+34.7%), from €17,652 to €23,774
mainly Depreciation (+€7,908) and Trade debts (+€478)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,639
down €1,639 (-18.0%), from €9,099 to €7,460
- Purchases and services +€939
up €939 (+187.4%), from €501 to €1,440
- Other operating charges -€233
down €233 (-11.7%), from €1,985 to €1,752
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 | €294,274 | €292,488 | -€1,786 | -0.6% |
| Fixed assets | 21/28 | €276,622 | €268,714 | -€7,908 | -2.9% |
| Tangible fixed assets | 22/27 | €276,622 | €268,714 | -€7,908 | -2.9% |
| Land and buildings | 22 | - | €268,714 | +€268,714 | |
| Plant, machinery and equipment | 23 | €276,622 | - | -€276,622 | |
| Current assets | 29/58 | €17,652 | €23,774 | +€6,122 | +34.7% |
| Cash at bank and in hand | 54/58 | €17,652 | €23,774 | +€6,122 | +34.7% |
| Total equity and liabilities | 10/49 | €294,274 | €292,488 | -€1,786 | -0.6% |
| Equity | 10/15 | €294,274 | €292,010 | -€2,264 | -0.8% |
| Contributions | 10/11 | €360,000 | €360,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,726 | -€67,990 | -€2,264 | -3.4% |
| Amounts payable | 17/49 | - | €478 | +€478 | |
| Amounts payable within one year | 42/48 | - | €478 | +€478 | |
| Trade debts | 44 | - | €478 | +€478 | |
| Suppliers | 440/4 | - | €478 | +€478 | |
| Goods, raw materials, services and sundry goods | 60/61 | €501 | €1,440 | +€939 | +187.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,908 | €7,908 | = | 0.0% |
| Other operating charges | 640/8 | €1,985 | €1,752 | -€233 | -11.7% |
| Gross operating margin | 9900 | €9,099 | €7,460 | -€1,639 | -18.0% |
| Operating profit (loss) | 9901 | -€794 | -€2,200 | -€1,406 | -177.1% |
| Financial charges | 65/66B | €61 | €64 | +€3 | +4.9% |
| Recurring financial charges | 65 | €61 | €64 | +€3 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€855 | -€2,264 | -€1,409 | -164.8% |
| Profit (loss) for the period | 9904 | -€855 | -€2,264 | -€1,409 | -164.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€855 | -€2,264 | -€1,409 | -164.8% |
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.