ROK4: 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.
ROK4
Largest movements
- Tangible fixed assets -€7,293
down €7,293 (-4.4%), from €167,171 to €159,878
of which Land and buildings: -€12,070
- Stocks and contracts -€5,545
down €5,545 (-17.4%), from €31,882 to €26,337
- Cash -€5,287
down €5,287 (-13.9%), from €38,096 to €32,809
mainly Debts after one year (-€21,311) and Investment in fixed assets (net) (-€14,566)
- Debts after one year -€21,311
down €21,311 (-53.4%), from €39,889 to €18,578
- Other debts +€8,304
up €8,304 (+11.2%), from €73,980 to €82,284
- Trade debts -€3,930
down €3,930 (-14.3%), from €27,430 to €23,500
- Gross operating margin -€8,060
down €8,060 (-10.8%), from €74,812 to €66,751
- Depreciation +€1,330
up €1,330 (+6.5%), from €20,529 to €21,859
- Staff costs +€1,175
up €1,175 (+3.0%), from €38,936 to €40,111
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 | €251,847 | €233,892 | -€17,955 | -7.1% |
| Fixed assets | 21/28 | €167,271 | €159,978 | -€7,293 | -4.4% |
| Tangible fixed assets | 22/27 | €167,171 | €159,878 | -€7,293 | -4.4% |
| Land and buildings | 22 | €152,772 | €140,702 | -€12,070 | -7.9% |
| Plant, machinery and equipment | 23 | €10,751 | €3,810 | -€6,941 | -64.6% |
| Furniture and vehicles | 24 | €3,647 | €15,365 | +€11,718 | +321% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €84,576 | €73,914 | -€10,662 | -12.6% |
| Stocks and contracts in progress | 3 | €31,882 | €26,337 | -€5,545 | -17.4% |
| Stocks | 30/36 | €31,882 | €26,337 | -€5,545 | -17.4% |
| Amounts receivable within one year | 40/41 | €4,561 | €4,119 | -€443 | -9.7% |
| Trade receivables | 40 | €4,216 | €3,865 | -€351 | -8.3% |
| Other amounts receivable | 41 | €346 | €254 | -€92 | -26.7% |
| Cash at bank and in hand | 54/58 | €38,096 | €32,809 | -€5,287 | -13.9% |
| Deferred charges and accrued income | 490/1 | €10,037 | €10,649 | +€612 | +6.1% |
| Total equity and liabilities | 10/49 | €251,847 | €233,892 | -€17,955 | -7.1% |
| Equity | 10/15 | €67,848 | €66,013 | -€1,835 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,248 | €49,248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €214 | €214 | = | 0.0% |
| Reserves not available under the articles | 1311 | €214 | €214 | = | 0.0% |
| Distributable reserves | 133 | €49,034 | €49,034 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,835 | -€1,835 | |
| Amounts payable | 17/49 | €183,999 | €167,879 | -€16,120 | -8.8% |
| Amounts payable after more than one year | 17 | €39,889 | €18,578 | -€21,311 | -53.4% |
| Financial debts | 170/4 | €39,889 | €18,578 | -€21,311 | -53.4% |
| Amounts payable within one year | 42/48 | €143,634 | €149,088 | +€5,454 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €31,052 | €32,399 | +€1,347 | +4.3% |
| Trade debts | 44 | €27,430 | €23,500 | -€3,930 | -14.3% |
| Suppliers | 440/4 | €27,430 | €23,500 | -€3,930 | -14.3% |
| Taxes, remuneration and social security | 45 | €11,172 | €10,906 | -€266 | -2.4% |
| Taxes | 450/3 | €1,643 | €1,249 | -€395 | -24.0% |
| Remuneration and social security | 454/9 | €9,528 | €9,657 | +€129 | +1.3% |
| Other amounts payable | 47/48 | €73,980 | €82,284 | +€8,304 | +11.2% |
| Accrued charges and deferred income | 492/3 | €477 | €213 | -€264 | -55.3% |
| Remuneration, social security and pensions | 62 | €38,936 | €40,111 | +€1,175 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,529 | €21,859 | +€1,330 | +6.5% |
| Other operating charges | 640/8 | €793 | €1,085 | +€292 | +36.9% |
| Non-recurring operating charges | 66A | - | €380 | +€380 | |
| Gross operating margin | 9900 | €74,812 | €66,751 | -€8,060 | -10.8% |
| Operating profit (loss) | 9901 | €14,554 | €3,316 | -€11,238 | -77.2% |
| Financial income | 75/76B | €727 | €63 | -€664 | -91.4% |
| Recurring financial income | 75 | €727 | €63 | -€664 | -91.4% |
| Financial charges | 65/66B | €5,652 | €5,214 | -€438 | -7.8% |
| Recurring financial charges | 65 | €5,652 | €5,214 | -€438 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €9,629 | -€1,835 | -€11,464 | |
| Profit (loss) for the period | 9904 | €9,629 | -€1,835 | -€11,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,629 | -€1,835 | -€11,464 |
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 14 October 2026 via checked.be.