ROKA TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€29,354
up €29,354 (+338%), from €8,694 to €38,048
of which Trade receivables: +€25,285
- Cash -€13,955
down €13,955 (-53.0%), from €26,344 to €12,390
mainly Receivables within one year (-€29,354) and Trade debts (-€5,011)
- Profit (loss) carried forward +€15,964
up €15,964 (+179%), from €8,928 to €24,892
- Tax, wage and social debts +€5,205
up €5,205 (+78.3%), from €6,652 to €11,857
- Trade debts -€5,011
down €5,011 (-78.0%), from €6,423 to €1,412
- Gross operating margin -€10,226
down €10,226 (-29.5%), from €34,667 to €24,441
- Taxes +€2,881
up €2,881 (+87.7%), from €3,285 to €6,166
- Financial charges -€1,459
down €1,459 (-67.8%), from €2,153 to €694
- Financial income +€354
new in 2025: €354
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 | €42,463 | €58,622 | +€16,159 | +38.1% |
| Fixed assets | 21/28 | €4,024 | €4,592 | +€569 | +14.1% |
| Tangible fixed assets | 22/27 | €4,024 | €4,592 | +€569 | +14.1% |
| Plant, machinery and equipment | 23 | €258 | €1,980 | +€1,723 | +669% |
| Furniture and vehicles | 24 | €3,766 | €2,612 | -€1,154 | -30.6% |
| Current assets | 29/58 | €38,440 | €54,029 | +€15,590 | +40.6% |
| Stocks and contracts in progress | 3 | €2,850 | €3,030 | +€180 | +6.3% |
| Stocks | 30/36 | €2,850 | €3,030 | +€180 | +6.3% |
| Amounts receivable within one year | 40/41 | €8,694 | €38,048 | +€29,354 | +338% |
| Trade receivables | 40 | €6,645 | €31,931 | +€25,285 | +381% |
| Other amounts receivable | 41 | €2,049 | €6,117 | +€4,068 | +199% |
| Cash at bank and in hand | 54/58 | €26,344 | €12,390 | -€13,955 | -53.0% |
| Deferred charges and accrued income | 490/1 | €551 | €562 | +€11 | +2.0% |
| Total equity and liabilities | 10/49 | €42,463 | €58,622 | +€16,159 | +38.1% |
| Equity | 10/15 | €29,388 | €45,352 | +€15,964 | +54.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,928 | €24,892 | +€15,964 | +179% |
| Amounts payable | 17/49 | €13,075 | €13,269 | +€194 | +1.5% |
| Amounts payable within one year | 42/48 | €13,075 | €13,269 | +€194 | +1.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,423 | €1,412 | -€5,011 | -78.0% |
| Suppliers | 440/4 | €6,423 | €1,412 | -€5,011 | -78.0% |
| Taxes, remuneration and social security | 45 | €6,652 | €11,857 | +€5,205 | +78.3% |
| Taxes | 450/3 | €6,652 | €11,857 | +€5,205 | +78.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €1,506 | -€217 | -12.6% |
| Other operating charges | 640/8 | €509 | €465 | -€44 | -8.6% |
| Gross operating margin | 9900 | €34,667 | €24,441 | -€10,226 | -29.5% |
| Operating profit (loss) | 9901 | €32,435 | €22,470 | -€9,965 | -30.7% |
| Financial income | 75/76B | - | €354 | +€354 | |
| Recurring financial income | 75 | - | €354 | +€354 | |
| Financial charges | 65/66B | €2,153 | €694 | -€1,459 | -67.8% |
| Recurring financial charges | 65 | €2,153 | €694 | -€1,459 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €30,282 | €22,130 | -€8,152 | -26.9% |
| Income taxes | 67/77 | €3,285 | €6,166 | +€2,881 | +87.7% |
| Profit (loss) for the period | 9904 | €26,997 | €15,964 | -€11,033 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,997 | €15,964 | -€11,033 | -40.9% |
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 13 October 2026 via checked.be.