Rokalist: 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.
Rokalist
Largest movements
- Cash +€55,503
up €55,503 (+362.7%), from €15,304 to €70,807
mainly Net result for the year (+€60,317) and Depreciation (+€11,252)
- Tangible fixed assets -€3,779
down €3,779 (-6.6%), from €57,187 to €53,408
of which Plant, machinery and equipment: -€1,986
- Stocks and contracts -€2,995
down €2,995 (-68.9%), from €4,350 to €1,355
- Reserves +€31,761
new in 2025: €31,761
- Profit (loss) carried forward +€28,557
up €28,557, from -€28,557 to €0
- Other debts -€10,763
down €10,763 (-14.3%), from €75,524 to €64,761
- Tax, wage and social debts +€5,289
up €5,289 (+93.5%), from €5,659 to €10,947
- Trade debts -€2,967
down €2,967 (-55.7%), from €5,325 to €2,358
- Gross operating margin +€60,738
up €60,738 (+201.7%), from €30,112 to €90,850
- Taxes +€9,548
new in 2025: €9,548
- Depreciation +€1,911
up €1,911 (+20.5%), from €9,342 to €11,252
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.
Cash bridge derived
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 | €89,812 | €139,827 | +€50,014 | +55.7% |
| Fixed assets | 21/28 | €66,457 | €62,678 | -€3,779 | -5.7% |
| Tangible fixed assets | 22/27 | €57,187 | €53,408 | -€3,779 | -6.6% |
| Land and buildings | 22 | €4,740 | €4,245 | -€495 | -10.4% |
| Plant, machinery and equipment | 23 | €43,657 | €41,672 | -€1,986 | -4.5% |
| Furniture and vehicles | 24 | €8,790 | €7,492 | -€1,298 | -14.8% |
| Financial fixed assets | 28 | €9,270 | €9,270 | = | 0.0% |
| Current assets | 29/58 | €23,355 | €77,149 | +€53,793 | +230.3% |
| Stocks and contracts in progress | 3 | €4,350 | €1,355 | -€2,995 | -68.9% |
| Stocks | 30/36 | €4,350 | €1,355 | -€2,995 | -68.9% |
| Amounts receivable within one year | 40/41 | €2,664 | €3,828 | +€1,164 | +43.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,664 | €3,828 | +€1,164 | +43.7% |
| Cash at bank and in hand | 54/58 | €15,304 | €70,807 | +€55,503 | +362.7% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,159 | +€121 | +11.7% |
| Total equity and liabilities | 10/49 | €89,812 | €139,827 | +€50,014 | +55.7% |
| Equity | 10/15 | €1,443 | €61,761 | +€60,317 | +4179.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €31,761 | +€31,761 | |
| Distributable reserves | 133 | - | €31,761 | +€31,761 | |
| Profit (loss) carried forward | 14 | -€28,557 | €0 | +€28,557 | |
| Amounts payable | 17/49 | €88,369 | €78,066 | -€10,303 | -11.7% |
| Amounts payable within one year | 42/48 | €88,369 | €78,066 | -€10,303 | -11.7% |
| Trade debts | 44 | €5,325 | €2,358 | -€2,967 | -55.7% |
| Suppliers | 440/4 | €5,325 | €2,358 | -€2,967 | -55.7% |
| Advances received on contracts in progress | 46 | €1,862 | €0 | -€1,862 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,659 | €10,947 | +€5,289 | +93.5% |
| Taxes | 450/3 | €5,659 | €10,947 | +€5,289 | +93.5% |
| Other amounts payable | 47/48 | €75,524 | €64,761 | -€10,763 | -14.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,342 | €11,252 | +€1,911 | +20.5% |
| Other operating charges | 640/8 | €9,554 | €10,209 | +€655 | +6.9% |
| Gross operating margin | 9900 | €30,112 | €90,850 | +€60,738 | +201.7% |
| Operating profit (loss) | 9901 | €11,217 | €69,389 | +€58,172 | +518.6% |
| Financial income | 75/76B | €1,966 | €1,274 | -€692 | -35.2% |
| Recurring financial income | 75 | €1,966 | €1,274 | -€692 | -35.2% |
| Financial charges | 65/66B | €508 | €797 | +€290 | +57.1% |
| Recurring financial charges | 65 | €508 | €797 | +€290 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €12,675 | €69,866 | +€57,190 | +451.2% |
| Income taxes | 67/77 | - | €9,548 | +€9,548 | |
| Profit (loss) for the period | 9904 | €12,675 | €60,317 | +€47,642 | +375.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,675 | €60,317 | +€47,642 | +375.9% |
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 9 October 2026 via checked.be.