ROEKOE: 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.
ROEKOE
Largest movements
- Cash -€13,670
down €13,670 (-33.5%), from €40,854 to €27,184
mainly Tax, wage and social debts (-€21,292) and Debts after one year (-€11,652)
- Tangible fixed assets -€13,610
down €13,610 (-13.4%), from €101,484 to €87,874
of which Furniture and vehicles: -€10,566
- Receivables within one year +€6,624
up €6,624 (+23.4%), from €28,325 to €34,949
of which Trade receivables: +€5,844
- Deferred charges and accrued income -€2,163
down €2,163 (-38.1%), from €5,671 to €3,508
- Profit (loss) carried forward +€22,806
no longer reported in 2025 (was -€22,806)
- Tax, wage and social debts -€21,292
down €21,292 (-67.4%), from €31,592 to €10,301
of which Remuneration and social security: -€13,694
- Debts after one year -€11,652
down €11,652 (-22.7%), from €51,323 to €39,670
- Trade debts -€6,432
down €6,432 (-23.6%), from €27,200 to €20,767
- Accrued charges and deferred income -€5,731
down €5,731 (-42.6%), from €13,451 to €7,720
- Staff costs +€32,063
up €32,063 (+34.7%), from €92,378 to €124,441
- Gross operating margin -€6,843
down €6,843 (-3.6%), from €190,276 to €183,433
- Financial charges -€3,765
down €3,765 (-45.0%), from €8,363 to €4,599
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 | €177,834 | €153,515 | -€24,319 | -13.7% |
| Fixed assets | 21/28 | €102,984 | €87,874 | -€15,110 | -14.7% |
| Tangible fixed assets | 22/27 | €101,484 | €87,874 | -€13,610 | -13.4% |
| Plant, machinery and equipment | 23 | €3,197 | €7,007 | +€3,810 | +119% |
| Furniture and vehicles | 24 | €72,805 | €62,239 | -€10,566 | -14.5% |
| Other tangible fixed assets | 26 | €25,481 | €18,628 | -€6,854 | -26.9% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €74,850 | €65,641 | -€9,210 | -12.3% |
| Amounts receivable within one year | 40/41 | €28,325 | €34,949 | +€6,624 | +23.4% |
| Trade receivables | 40 | €25,293 | €31,137 | +€5,844 | +23.1% |
| Other amounts receivable | 41 | €3,032 | €3,812 | +€780 | +25.7% |
| Cash at bank and in hand | 54/58 | €40,854 | €27,184 | -€13,670 | -33.5% |
| Deferred charges and accrued income | 490/1 | €5,671 | €3,508 | -€2,163 | -38.1% |
| Total equity and liabilities | 10/49 | €177,834 | €153,515 | -€24,319 | -13.7% |
| Equity | 10/15 | -€16,606 | €8,789 | +€25,396 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €2,589 | +€2,589 | |
| Distributable reserves | 133 | - | €2,589 | +€2,589 | |
| Profit (loss) carried forward | 14 | -€22,806 | - | +€22,806 | |
| Amounts payable | 17/49 | €194,441 | €144,726 | -€49,715 | -25.6% |
| Amounts payable after more than one year | 17 | €51,323 | €39,670 | -€11,652 | -22.7% |
| Financial debts | 170/4 | €51,323 | €39,670 | -€11,652 | -22.7% |
| Amounts payable within one year | 42/48 | €129,667 | €97,336 | -€32,332 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €11,257 | €11,652 | +€396 | +3.5% |
| Trade debts | 44 | €27,200 | €20,767 | -€6,432 | -23.6% |
| Suppliers | 440/4 | €27,200 | €20,767 | -€6,432 | -23.6% |
| Advances received on contracts in progress | 46 | €6,911 | €1,958 | -€4,953 | -71.7% |
| Taxes, remuneration and social security | 45 | €31,592 | €10,301 | -€21,292 | -67.4% |
| Taxes | 450/3 | €9,641 | €2,043 | -€7,598 | -78.8% |
| Remuneration and social security | 454/9 | €21,951 | €8,258 | -€13,694 | -62.4% |
| Other amounts payable | 47/48 | €52,708 | €52,657 | -€50 | -0.1% |
| Accrued charges and deferred income | 492/3 | €13,451 | €7,720 | -€5,731 | -42.6% |
| Remuneration, social security and pensions | 62 | €92,378 | €124,441 | +€32,063 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,499 | €26,588 | +€89 | +0.3% |
| Other operating charges | 640/8 | €1,337 | €2,289 | +€952 | +71.2% |
| Gross operating margin | 9900 | €190,276 | €183,433 | -€6,843 | -3.6% |
| Operating profit (loss) | 9901 | €70,062 | €30,115 | -€39,947 | -57.0% |
| Financial income | 75/76B | €42 | €19 | -€22 | -53.2% |
| Recurring financial income | 75 | €42 | €19 | -€22 | -53.2% |
| Financial charges | 65/66B | €8,363 | €4,599 | -€3,765 | -45.0% |
| Recurring financial charges | 65 | €8,363 | €4,599 | -€3,765 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €61,741 | €25,536 | -€36,205 | -58.6% |
| Income taxes | 67/77 | €133 | €140 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | €61,607 | €25,396 | -€36,212 | -58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,607 | €25,396 | -€36,212 | -58.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.