ROKAT: what changed
Two fiscal 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.
ROKAT
Largest movements
- Tangible fixed assets -€37,605
down €37,605 (-87.3%), from €43,098 to €5,492
of which Leasing and similar rights: -€36,647
- Deferred charges and accrued income +€35,396
up €35,396 (+1472.5%), from €2,404 to €37,800
- Cash +€6,386
up €6,386 (+24.1%), from €26,515 to €32,901
mainly Net result for the year (+€43,421) and Trade debts (+€34,232)
- Debts after one year -€68,707
down €68,707 (-24.3%), from €282,342 to €213,635
- Reserves +€43,421
up €43,421 (+24.1%), from €180,279 to €223,701
- Trade debts +€34,232
up €34,232 (+1456.0%), from €2,351 to €36,583
- Current portion of long-term debt -€9,079
down €9,079 (-13.8%), from €66,021 to €56,942
- Depreciation -€8,062
down €8,062 (-37.9%), from €21,294 to €13,232
- Gross operating margin -€5,559
down €5,559 (-6.0%), from €91,960 to €86,400
- Taxes +€4,182
up €4,182 (+23.3%), from €17,925 to €22,106
- Financial charges +€2,054
up €2,054 (+71.7%), from €2,866 to €4,920
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 | €550,556 | €553,554 | +€2,999 | +0.5% |
| Fixed assets | 21/28 | €520,459 | €482,854 | -€37,605 | -7.2% |
| Tangible fixed assets | 22/27 | €43,098 | €5,492 | -€37,605 | -87.3% |
| Plant, machinery and equipment | 23 | €244 | €135 | -€110 | -44.8% |
| Furniture and vehicles | 24 | €1,376 | €527 | -€849 | -61.7% |
| Leasing and similar rights | 25 | €41,477 | €4,831 | -€36,647 | -88.4% |
| Financial fixed assets | 28 | €477,361 | €477,361 | = | 0.0% |
| Current assets | 29/58 | €30,097 | €70,701 | +€40,604 | +134.9% |
| Amounts receivable within one year | 40/41 | €1,178 | €0 | -€1,178 | -100.0% |
| Trade receivables | 40 | €1,178 | €0 | -€1,178 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,515 | €32,901 | +€6,386 | +24.1% |
| Deferred charges and accrued income | 490/1 | €2,404 | €37,800 | +€35,396 | +1472.5% |
| Total equity and liabilities | 10/49 | €550,556 | €553,554 | +€2,999 | +0.5% |
| Equity | 10/15 | €185,279 | €228,701 | +€43,421 | +23.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €180,279 | €223,701 | +€43,421 | +24.1% |
| Distributable reserves | 133 | €180,279 | €223,701 | +€43,421 | +24.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €365,276 | €324,854 | -€40,422 | -11.1% |
| Amounts payable after more than one year | 17 | €282,342 | €213,635 | -€68,707 | -24.3% |
| Financial debts | 170/4 | €282,342 | €213,635 | -€68,707 | -24.3% |
| Amounts payable within one year | 42/48 | €82,726 | €111,219 | +€28,493 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €66,021 | €56,942 | -€9,079 | -13.8% |
| Trade debts | 44 | €2,351 | €36,583 | +€34,232 | +1456.0% |
| Suppliers | 440/4 | €2,351 | €36,583 | +€34,232 | +1456.0% |
| Taxes, remuneration and social security | 45 | €12,445 | €16,286 | +€3,841 | +30.9% |
| Taxes | 450/3 | €12,445 | €16,286 | +€3,841 | +30.9% |
| Other amounts payable | 47/48 | €1,910 | €1,408 | -€502 | -26.3% |
| Accrued charges and deferred income | 492/3 | €208 | €0 | -€208 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,294 | €13,232 | -€8,062 | -37.9% |
| Other operating charges | 640/8 | €2,513 | €2,243 | -€270 | -10.8% |
| Non-recurring operating charges | 66A | - | €478 | +€478 | |
| Gross operating margin | 9900 | €91,960 | €86,400 | -€5,559 | -6.0% |
| Operating profit (loss) | 9901 | €68,153 | €70,447 | +€2,295 | +3.4% |
| Financial income | 75/76B | €211 | €0 | -€211 | -100.0% |
| Recurring financial income | 75 | €211 | €0 | -€211 | -100.0% |
| Financial charges | 65/66B | €2,866 | €4,920 | +€2,054 | +71.7% |
| Recurring financial charges | 65 | €2,866 | €4,920 | +€2,054 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €65,497 | €65,527 | +€30 | 0.0% |
| Income taxes | 67/77 | €17,925 | €22,106 | +€4,182 | +23.3% |
| Profit (loss) for the period | 9904 | €47,573 | €43,421 | -€4,151 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,573 | €43,421 | -€4,151 | -8.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.