ROEKENS MACHINES: 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.
ROEKENS MACHINES
Largest movements
- Current investments +€600,000
up €600,000 (+120%), from €500,000 to €1.1m
- Cash -€503,216
down €503,216 (-39.3%), from €1.3m to €778,147
mainly Current investments (-€600,000) and Contributions, distributions and other (-€80,000)
- Receivables within one year +€58,088
up €58,088 (+89.5%), from €64,922 to €123,010
of which Trade receivables: +€38,946
- Reserves +€164,000
up €164,000 (+8.4%), from €1.9m to €2.1m
of which Distributable reserves: +€164,000
- Tax, wage and social debts -€32,620
down €32,620 (-40.7%), from €80,130 to €47,510
- Trade debts +€25,290
up €25,290 (+258%), from €9,809 to €35,099
- Financial income -€437,206
down €437,206 (-68.3%), from €639,707 to €202,501
of which Financial income: -€437,206
- Taxes -€32,029
down €32,029 (-42.9%), from €74,729 to €42,699
- Gross operating margin +€27,277
up €27,277 (+37.7%), from €72,389 to €99,666
- Depreciation +€3,207
up €3,207 (+44.2%), from €7,253 to €10,459
- Financial charges +€1,588
up €1,588 (+1,468%), from €108 to €1,696
of which Financial charges: +€1,588
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 | €2,193,795 | €2,340,734 | +€146,939 | +6.7% |
| Fixed assets | 21/28 | €347,510 | €339,576 | -€7,933 | -2.3% |
| Tangible fixed assets | 22/27 | €59,556 | €51,623 | -€7,933 | -13.3% |
| Land and buildings | 22 | €11,652 | €42,722 | +€31,070 | +267% |
| Plant, machinery and equipment | 23 | €40,882 | €1,897 | -€38,985 | -95.4% |
| Furniture and vehicles | 24 | €7,023 | €7,004 | -€18 | -0.3% |
| Financial fixed assets | 28 | €287,953 | €287,953 | = | 0.0% |
| Current assets | 29/58 | €1,846,285 | €2,001,157 | +€154,872 | +8.4% |
| Amounts receivable within one year | 40/41 | €64,922 | €123,010 | +€58,088 | +89.5% |
| Trade receivables | 40 | €3,918 | €42,864 | +€38,946 | +994% |
| Other amounts receivable | 41 | €61,004 | €80,146 | +€19,142 | +31.4% |
| Current investments | 50/53 | €500,000 | €1,100,000 | +€600,000 | +120% |
| Cash at bank and in hand | 54/58 | €1,281,364 | €778,147 | -€503,216 | -39.3% |
| Total equity and liabilities | 10/49 | €2,193,795 | €2,340,734 | +€146,939 | +6.7% |
| Equity | 10/15 | €2,015,391 | €2,180,394 | +€165,003 | +8.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,948,700 | €2,112,700 | +€164,000 | +8.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,942,500 | €2,106,500 | +€164,000 | +8.4% |
| Profit (loss) carried forward | 14 | €4,717 | €5,721 | +€1,003 | +21.3% |
| Amounts payable | 17/49 | €178,404 | €160,339 | -€18,065 | -10.1% |
| Amounts payable within one year | 42/48 | €173,685 | €158,998 | -€14,687 | -8.5% |
| Trade debts | 44 | €9,809 | €35,099 | +€25,290 | +258% |
| Suppliers | 440/4 | €9,809 | €35,099 | +€25,290 | +258% |
| Taxes, remuneration and social security | 45 | €80,130 | €47,510 | -€32,620 | -40.7% |
| Taxes | 450/3 | €80,130 | €47,510 | -€32,620 | -40.7% |
| Other amounts payable | 47/48 | €83,746 | €76,389 | -€7,357 | -8.8% |
| Accrued charges and deferred income | 492/3 | €4,719 | €1,341 | -€3,378 | -71.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,253 | €10,459 | +€3,207 | +44.2% |
| Other operating charges | 640/8 | €2,261 | €2,309 | +€48 | +2.1% |
| Gross operating margin | 9900 | €72,389 | €99,666 | +€27,277 | +37.7% |
| Operating profit (loss) | 9901 | €62,875 | €86,898 | +€24,023 | +38.2% |
| Financial income | 75/76B | €639,707 | €202,501 | -€437,206 | -68.3% |
| Recurring financial income | 75 | €639,707 | €202,501 | -€437,206 | -68.3% |
| Non-recurring financial income | 76B | €639,707 | €202,501 | -€437,206 | -68.3% |
| Financial charges | 65/66B | €108 | €1,696 | +€1,588 | +1,468% |
| Recurring financial charges | 65 | €108 | €1,696 | +€1,588 | +1,468% |
| Non-recurring financial charges | 66B | €108 | €1,696 | +€1,588 | +1,468% |
| Profit (loss) for the period before taxes | 9903 | €702,474 | €287,703 | -€414,771 | -59.0% |
| Income taxes | 67/77 | €74,729 | €42,699 | -€32,029 | -42.9% |
| Profit (loss) for the period | 9904 | €627,745 | €245,003 | -€382,742 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €627,745 | €245,003 | -€382,742 | -61.0% |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.