ROKEJO: 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.
ROKEJO
Largest movements
- Receivables within one year -€10,446
down €10,446 (-84.2%), from €12,413 to €1,967
of which Trade receivables: -€10,471
- Cash +€9,398
up €9,398 (+210%), from €4,473 to €13,871
mainly Receivables within one year (+€10,446) and Net result for the year (+€7,758)
- Tangible fixed assets +€7,364
up €7,364 (+77.8%), from €9,464 to €16,829
- Stocks and contracts -€463
down €463 (-24.0%), from €1,929 to €1,466
- Reserves +€7,758
up €7,758 (+851%), from €911 to €8,669
- Other debts -€2,858
down €2,858 (-24.1%), from €11,856 to €8,998
- Trade debts -€1,943
down €1,943 (-63.0%), from €3,084 to €1,141
- Accrued charges and deferred income +€1,523
up €1,523 (+38.1%), from €4,000 to €5,523
- Tax, wage and social debts +€1,399
up €1,399 (+93.3%), from €1,500 to €2,899
of which Taxes: +€1,559
- Gross operating margin +€6,183
up €6,183 (+65.7%), from €9,407 to €15,590
- Staff costs -€4,143
down €4,143 (-58.8%), from €7,043 to €2,900
- Depreciation +€2,100
up €2,100 (+392%), from €536 to €2,636
- Taxes +€1,712
up €1,712 (+751%), from €228 to €1,940
- Other operating charges -€382
down €382 (-67.3%), from €568 to €186
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 | €28,851 | €34,729 | +€5,879 | +20.4% |
| Fixed assets | 21/28 | €9,464 | €16,829 | +€7,364 | +77.8% |
| Tangible fixed assets | 22/27 | €9,464 | €16,829 | +€7,364 | +77.8% |
| Plant, machinery and equipment | 23 | €9,464 | €16,829 | +€7,364 | +77.8% |
| Current assets | 29/58 | €19,386 | €17,901 | -€1,486 | -7.7% |
| Stocks and contracts in progress | 3 | €1,929 | €1,466 | -€463 | -24.0% |
| Stocks | 30/36 | €1,929 | €1,466 | -€463 | -24.0% |
| Amounts receivable within one year | 40/41 | €12,413 | €1,967 | -€10,446 | -84.2% |
| Trade receivables | 40 | €12,411 | €1,940 | -€10,471 | -84.4% |
| Other amounts receivable | 41 | €2 | €27 | +€25 | +1,265% |
| Cash at bank and in hand | 54/58 | €4,473 | €13,871 | +€9,398 | +210% |
| Deferred charges and accrued income | 490/1 | €571 | €596 | +€25 | +4.5% |
| Total equity and liabilities | 10/49 | €28,851 | €34,729 | +€5,879 | +20.4% |
| Equity | 10/15 | €8,411 | €16,169 | +€7,758 | +92.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €911 | €8,669 | +€7,758 | +851% |
| Distributable reserves | 133 | €911 | €8,669 | +€7,758 | +851% |
| Amounts payable | 17/49 | €20,440 | €18,560 | -€1,879 | -9.2% |
| Amounts payable within one year | 42/48 | €16,440 | €13,038 | -€3,402 | -20.7% |
| Trade debts | 44 | €3,084 | €1,141 | -€1,943 | -63.0% |
| Suppliers | 440/4 | €3,084 | €1,141 | -€1,943 | -63.0% |
| Taxes, remuneration and social security | 45 | €1,500 | €2,899 | +€1,399 | +93.3% |
| Taxes | 450/3 | €1,249 | €2,807 | +€1,559 | +125% |
| Remuneration and social security | 454/9 | €251 | €92 | -€160 | -63.5% |
| Other amounts payable | 47/48 | €11,856 | €8,998 | -€2,858 | -24.1% |
| Accrued charges and deferred income | 492/3 | €4,000 | €5,523 | +€1,523 | +38.1% |
| Remuneration, social security and pensions | 62 | €7,043 | €2,900 | -€4,143 | -58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €2,636 | +€2,100 | +392% |
| Other operating charges | 640/8 | €568 | €186 | -€382 | -67.3% |
| Gross operating margin | 9900 | €9,407 | €15,590 | +€6,183 | +65.7% |
| Operating profit (loss) | 9901 | €1,260 | €9,868 | +€8,608 | +683% |
| Financial income | 75/76B | €0 | €3 | +€2 | +1,311% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +1,311% |
| Financial charges | 65/66B | €122 | €174 | +€52 | +42.9% |
| Recurring financial charges | 65 | €122 | €174 | +€52 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €1,139 | €9,698 | +€8,558 | +751% |
| Income taxes | 67/77 | €228 | €1,940 | +€1,712 | +751% |
| Profit (loss) for the period | 9904 | €911 | €7,758 | +€6,847 | +751% |
| Profit (loss) for the period to be appropriated | 9905 | €911 | €7,758 | +€6,847 | +751% |
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.