ROKADE: 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.
ROKADE
Largest movements
- Receivables within one year -€15,974
down €15,974 (-46.9%), from €34,080 to €18,106
of which Trade receivables: -€18,044
- Tax, wage and social debts -€24,430
down €24,430 (-95.3%), from €25,622 to €1,193
- Trade debts +€4,349
up €4,349 (+43.4%), from €10,022 to €14,371
- Profit (loss) carried forward +€3,116
up €3,116 (+3.5%), from €89,892 to €93,008
- Staff costs -€515
down €515 (-80.8%), from €637 to €123
- Taxes +€206
up €206 (+19.6%), from €1,055 to €1,261
- Gross operating margin -€179
down €179 (-2.9%), from €6,124 to €5,945
- Financial charges +€108
up €108 (+41.4%), from €261 to €369
- Other operating charges -€104
down €104 (-12.5%), from €831 to €727
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 | €161,166 | €144,701 | -€16,465 | -10.2% |
| Fixed assets | 21/28 | €125,697 | €125,347 | -€350 | -0.3% |
| Tangible fixed assets | 22/27 | €1,750 | €1,400 | -€350 | -20.0% |
| Plant, machinery and equipment | 23 | €1,750 | €1,400 | -€350 | -20.0% |
| Financial fixed assets | 28 | €123,947 | €123,947 | = | 0.0% |
| Current assets | 29/58 | €35,469 | €19,354 | -€16,115 | -45.4% |
| Amounts receivable within one year | 40/41 | €34,080 | €18,106 | -€15,974 | -46.9% |
| Trade receivables | 40 | €23,044 | €5,000 | -€18,044 | -78.3% |
| Other amounts receivable | 41 | €11,036 | €13,106 | +€2,070 | +18.8% |
| Cash at bank and in hand | 54/58 | €1,389 | €1,249 | -€141 | -10.1% |
| Total equity and liabilities | 10/49 | €161,166 | €144,701 | -€16,465 | -10.2% |
| Equity | 10/15 | €110,343 | €113,459 | +€3,116 | +2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,892 | €93,008 | +€3,116 | +3.5% |
| Amounts payable | 17/49 | €50,823 | €31,242 | -€19,580 | -38.5% |
| Amounts payable within one year | 42/48 | €50,823 | €30,742 | -€20,080 | -39.5% |
| Trade debts | 44 | €10,022 | €14,371 | +€4,349 | +43.4% |
| Suppliers | 440/4 | €10,022 | €14,371 | +€4,349 | +43.4% |
| Taxes, remuneration and social security | 45 | €25,622 | €1,193 | -€24,430 | -95.3% |
| Taxes | 450/3 | €25,622 | €1,193 | -€24,430 | -95.3% |
| Other amounts payable | 47/48 | €15,178 | €15,178 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €637 | €123 | -€515 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €350 | = | 0.0% |
| Other operating charges | 640/8 | €831 | €727 | -€104 | -12.5% |
| Gross operating margin | 9900 | €6,124 | €5,945 | -€179 | -2.9% |
| Operating profit (loss) | 9901 | €4,305 | €4,745 | +€440 | +10.2% |
| Financial charges | 65/66B | €261 | €369 | +€108 | +41.4% |
| Recurring financial charges | 65 | €261 | €369 | +€108 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €4,045 | €4,376 | +€332 | +8.2% |
| Income taxes | 67/77 | €1,055 | €1,261 | +€206 | +19.6% |
| Profit (loss) for the period | 9904 | €2,990 | €3,116 | +€125 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,990 | €3,116 | +€125 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.