ROKA DEVO: 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.
ROKA DEVO
Largest movements
- Receivables within one year -€54,109
down €54,109 (-82.9%), from €65,273 to €11,164
of which Other amounts receivable: -€29,541
- Cash +€27,567
up €27,567 (+42.4%), from €65,044 to €92,610
mainly Receivables within one year (+€54,109) and Net result for the year (+€28,532)
- Tangible fixed assets +€27,261
up €27,261 (+78.4%), from €34,760 to €62,021
of which Furniture and vehicles: +€35,527
- Deferred charges and accrued income +€5,547
up €5,547 (+9.8%), from €56,665 to €62,211
- Stocks and contracts -€4,563
down €4,563 (-21.9%), from €20,881 to €16,318
- Other debts -€36,244
down €36,244 (-24.3%), from €149,430 to €113,186
- Profit (loss) carried forward +€28,532
up €28,532 (+24.1%), from -€118,208 to -€89,676
- Tax, wage and social debts +€18,534
up €18,534 (+206%), from €9,015 to €27,549
of which Remuneration and social security: +€19,041
- Trade debts -€9,120
down €9,120 (-4.4%), from €208,143 to €199,023
- Staff costs +€65,346
up €65,346 (+10.2%), from €641,198 to €706,544
- Gross operating margin +€31,089
up €31,089 (+4.2%), from €731,613 to €762,703
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 | €316,580 | €318,282 | +€1,702 | +0.5% |
| Fixed assets | 21/28 | €108,718 | €135,978 | +€27,261 | +25.1% |
| Tangible fixed assets | 22/27 | €34,760 | €62,021 | +€27,261 | +78.4% |
| Plant, machinery and equipment | 23 | €9,165 | €6,744 | -€2,421 | -26.4% |
| Furniture and vehicles | 24 | €2,684 | €38,211 | +€35,527 | +1,324% |
| Other tangible fixed assets | 26 | €22,912 | €17,066 | -€5,846 | -25.5% |
| Financial fixed assets | 28 | €73,958 | €73,958 | = | 0.0% |
| Current assets | 29/58 | €207,862 | €182,304 | -€25,559 | -12.3% |
| Stocks and contracts in progress | 3 | €20,881 | €16,318 | -€4,563 | -21.9% |
| Stocks | 30/36 | €20,881 | €16,318 | -€4,563 | -21.9% |
| Amounts receivable within one year | 40/41 | €65,273 | €11,164 | -€54,109 | -82.9% |
| Trade receivables | 40 | €31,065 | €6,497 | -€24,568 | -79.1% |
| Other amounts receivable | 41 | €34,208 | €4,667 | -€29,541 | -86.4% |
| Cash at bank and in hand | 54/58 | €65,044 | €92,610 | +€27,567 | +42.4% |
| Deferred charges and accrued income | 490/1 | €56,665 | €62,211 | +€5,547 | +9.8% |
| Total equity and liabilities | 10/49 | €316,580 | €318,282 | +€1,702 | +0.5% |
| Equity | 10/15 | -€50,008 | -€21,476 | +€28,532 | +57.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,208 | -€89,676 | +€28,532 | +24.1% |
| Amounts payable | 17/49 | €366,588 | €339,758 | -€26,830 | -7.3% |
| Amounts payable within one year | 42/48 | €366,588 | €339,758 | -€26,830 | -7.3% |
| Trade debts | 44 | €208,143 | €199,023 | -€9,120 | -4.4% |
| Suppliers | 440/4 | €208,143 | €199,023 | -€9,120 | -4.4% |
| Taxes, remuneration and social security | 45 | €9,015 | €27,549 | +€18,534 | +206% |
| Taxes | 450/3 | €1,500 | €994 | -€507 | -33.8% |
| Remuneration and social security | 454/9 | €7,515 | €26,555 | +€19,041 | +253% |
| Other amounts payable | 47/48 | €149,430 | €113,186 | -€36,244 | -24.3% |
| Remuneration, social security and pensions | 62 | €641,198 | €706,544 | +€65,346 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,841 | €11,597 | +€3,756 | +47.9% |
| Other operating charges | 640/8 | €1,353 | €2,342 | +€989 | +73.1% |
| Non-recurring operating charges | 66A | - | €3,025 | +€3,025 | |
| Gross operating margin | 9900 | €731,613 | €762,703 | +€31,089 | +4.2% |
| Operating profit (loss) | 9901 | €81,221 | €39,195 | -€42,027 | -51.7% |
| Financial income | 75/76B | €141 | €46 | -€95 | -67.5% |
| Recurring financial income | 75 | €141 | €46 | -€95 | -67.5% |
| Financial charges | 65/66B | €7,443 | €10,040 | +€2,597 | +34.9% |
| Recurring financial charges | 65 | €7,443 | €10,040 | +€2,597 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €73,919 | €29,201 | -€44,718 | -60.5% |
| Income taxes | 67/77 | €1 | €669 | +€668 | +68,860% |
| Profit (loss) for the period | 9904 | €73,918 | €28,532 | -€45,386 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,918 | €28,532 | -€45,386 | -61.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.