ROKFAN: 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.
ROKFAN
Largest movements
- Cash -€251
down €251 (-48.1%), from €521 to €270
mainly Net result for the year (-€1,651)
- Profit (loss) carried forward -€1,651
down €1,651 (-30.1%), from -€5,479 to -€7,130
- Other debts +€1,400
up €1,400 (+46.7%), from €3,000 to €4,400
- Other operating charges +€141
up €141 (+25.1%), from €562 to €704
- Gross operating margin -€105
down €105 (-13.2%), from -€796 to -€901
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 | €521 | €270 | -€251 | -48.1% |
| Current assets | 29/58 | €521 | €270 | -€251 | -48.1% |
| Cash at bank and in hand | 54/58 | €521 | €270 | -€251 | -48.1% |
| Total equity and liabilities | 10/49 | €521 | €270 | -€251 | -48.1% |
| Equity | 10/15 | -€2,479 | -€4,130 | -€1,651 | -66.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,479 | -€7,130 | -€1,651 | -30.1% |
| Amounts payable | 17/49 | €3,000 | €4,400 | +€1,400 | +46.7% |
| Amounts payable within one year | 42/48 | €3,000 | €4,400 | +€1,400 | +46.7% |
| Other amounts payable | 47/48 | €3,000 | €4,400 | +€1,400 | +46.7% |
| Other operating charges | 640/8 | €562 | €704 | +€141 | +25.1% |
| Gross operating margin | 9900 | -€796 | -€901 | -€105 | -13.2% |
| Operating profit (loss) | 9901 | -€1,358 | -€1,604 | -€246 | -18.1% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,405 | -€1,651 | -€246 | -17.5% |
| Profit (loss) for the period | 9904 | -€1,405 | -€1,651 | -€246 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,405 | -€1,651 | -€246 | -17.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.