ROKERSHOEK: 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.
ROKERSHOEK
Largest movements
- Cash +€145,533
up €145,533 (+50.7%), from €286,925 to €432,458
mainly Receivables within one year (+€73,964) and Depreciation (+€57,656)
- Receivables within one year -€73,964
down €73,964 (-73.2%), from €100,998 to €27,034
of which Trade receivables: -€69,129
- Tangible fixed assets -€56,874
down €56,874 (-5.1%), from €1.1m to €1.0m
of which Land and buildings: -€32,696
- Receivables after one year -€27,034
down €27,034 (-50.7%), from €53,336 to €26,302
- Reserves +€27,811
up €27,811 (+3.1%), from €904,063 to €931,874
of which Distributable reserves: +€27,811
- Trade debts -€26,372
down €26,372 (-92.7%), from €28,458 to €2,087
- Gross operating margin +€21,109
up €21,109 (+19.1%), from €110,372 to €131,482
- Depreciation -€19,788
down €19,788 (-25.6%), from €77,444 to €57,656
- Taxes +€6,504
up €6,504 (+75.0%), from €8,668 to €15,173
- Other operating charges +€1,965
up €1,965 (+28.2%), from €6,962 to €8,928
- Financial charges -€1,441
down €1,441 (-16.2%), from €8,871 to €7,430
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 | €1,945,913 | €1,940,922 | -€4,991 | -0.3% |
| Fixed assets | 21/28 | €1,107,495 | €1,050,620 | -€56,874 | -5.1% |
| Tangible fixed assets | 22/27 | €1,106,495 | €1,049,620 | -€56,874 | -5.1% |
| Land and buildings | 22 | €869,389 | €836,693 | -€32,696 | -3.8% |
| Plant, machinery and equipment | 23 | €12,947 | €6,968 | -€5,979 | -46.2% |
| Furniture and vehicles | 24 | €40,761 | €30,184 | -€10,576 | -25.9% |
| Other tangible fixed assets | 26 | €183,398 | €175,775 | -€7,624 | -4.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €838,419 | €890,302 | +€51,883 | +6.2% |
| Amounts receivable after more than one year | 29 | €53,336 | €26,302 | -€27,034 | -50.7% |
| Other amounts receivable | 291 | €53,336 | €26,302 | -€27,034 | -50.7% |
| Amounts receivable within one year | 40/41 | €100,998 | €27,034 | -€73,964 | -73.2% |
| Trade receivables | 40 | €69,129 | - | -€69,129 | |
| Other amounts receivable | 41 | €31,869 | €27,034 | -€4,835 | -15.2% |
| Current investments | 50/53 | €389,936 | €401,359 | +€11,423 | +2.9% |
| Cash at bank and in hand | 54/58 | €286,925 | €432,458 | +€145,533 | +50.7% |
| Deferred charges and accrued income | 490/1 | €7,224 | €3,150 | -€4,074 | -56.4% |
| Total equity and liabilities | 10/49 | €1,945,913 | €1,940,922 | -€4,991 | -0.3% |
| Equity | 10/15 | €1,804,063 | €1,831,874 | +€27,811 | +1.5% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Reserves | 13 | €904,063 | €931,874 | +€27,811 | +3.1% |
| Non-distributable reserves | 130/1 | €112,320 | €112,320 | = | 0.0% |
| Reserves not available under the articles | 1311 | €112,320 | €112,320 | = | 0.0% |
| Distributable reserves | 133 | €791,743 | €819,554 | +€27,811 | +3.5% |
| Amounts payable | 17/49 | €141,851 | €109,048 | -€32,802 | -23.1% |
| Amounts payable within one year | 42/48 | €140,185 | €108,696 | -€31,489 | -22.5% |
| Trade debts | 44 | €28,458 | €2,087 | -€26,372 | -92.7% |
| Suppliers | 440/4 | €28,458 | €2,087 | -€26,372 | -92.7% |
| Taxes, remuneration and social security | 45 | €9,923 | €21,151 | +€11,228 | +113% |
| Taxes | 450/3 | €9,923 | €21,151 | +€11,228 | +113% |
| Other amounts payable | 47/48 | €101,803 | €85,458 | -€16,346 | -16.1% |
| Accrued charges and deferred income | 492/3 | €1,665 | €352 | -€1,313 | -78.8% |
| Non-recurring operating income | 76A | - | €9,974 | +€9,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,444 | €57,656 | -€19,788 | -25.6% |
| Other operating charges | 640/8 | €6,962 | €8,928 | +€1,965 | +28.2% |
| Non-recurring operating charges | 66A | - | €23,352 | +€23,352 | |
| Gross operating margin | 9900 | €110,372 | €131,482 | +€21,109 | +19.1% |
| Operating profit (loss) | 9901 | €25,966 | €41,546 | +€15,580 | +60.0% |
| Financial income | 75/76B | €8,061 | €8,868 | +€807 | +10.0% |
| Recurring financial income | 75 | €8,061 | €8,868 | +€807 | +10.0% |
| Financial charges | 65/66B | €8,871 | €7,430 | -€1,441 | -16.2% |
| Recurring financial charges | 65 | €8,871 | €7,430 | -€1,441 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €25,156 | €42,984 | +€17,828 | +70.9% |
| Income taxes | 67/77 | €8,668 | €15,173 | +€6,504 | +75.0% |
| Profit (loss) for the period | 9904 | €16,488 | €27,811 | +€11,324 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,488 | €27,811 | +€11,324 | +68.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.