ROKH: 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.
ROKH
Largest movements
- Cash +€154,567
up €154,567 (+109.8%), from €140,794 to €295,361
mainly Trade debts (+€236,203) and Receivables within one year (+€76,353)
- Receivables within one year -€76,353
down €76,353 (-40.1%), from €190,281 to €113,928
of which Trade receivables: -€88,562
- Stocks and contracts -€21,746
no longer reported in 2024 (was €21,746)
- Trade debts +€236,203
up €236,203 (+113.8%), from €207,504 to €443,707
- Advances received -€161,594
no longer reported in 2024 (was €161,594)
- Other debts -€28,137
down €28,137 (-54.3%), from €51,848 to €23,711
- Tax, wage and social debts +€14,783
up €14,783 (+353.5%), from €4,182 to €18,965
of which Remuneration and social security: +€8,323
- Profit (loss) carried forward -€5,632
down €5,632 (-6.1%), from -€91,944 to -€97,576
- Gross operating margin +€30,402
up €30,402, from -€5,875 to €24,527
- Staff costs +€28,404
new in 2024: €28,404
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,184 | €409,919 | +€56,735 | +16.1% |
| Fixed assets | 21/28 | €363 | €630 | +€267 | +73.6% |
| Financial fixed assets | 28 | €363 | €630 | +€267 | +73.6% |
| Current assets | 29/58 | €352,821 | €409,289 | +€56,468 | +16.0% |
| Stocks and contracts in progress | 3 | €21,746 | - | -€21,746 | |
| Stocks | 30/36 | €21,746 | - | -€21,746 | |
| Amounts receivable within one year | 40/41 | €190,281 | €113,928 | -€76,353 | -40.1% |
| Trade receivables | 40 | €189,039 | €100,477 | -€88,562 | -46.8% |
| Other amounts receivable | 41 | €1,242 | €13,451 | +€12,209 | +983.0% |
| Cash at bank and in hand | 54/58 | €140,794 | €295,361 | +€154,567 | +109.8% |
| Total equity and liabilities | 10/49 | €353,184 | €409,919 | +€56,735 | +16.1% |
| Equity | 10/15 | -€71,944 | -€77,576 | -€5,632 | -7.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,944 | -€97,576 | -€5,632 | -6.1% |
| Amounts payable | 17/49 | €425,128 | €487,495 | +€62,367 | +14.7% |
| Amounts payable within one year | 42/48 | €425,128 | €486,383 | +€61,255 | +14.4% |
| Trade debts | 44 | €207,504 | €443,707 | +€236,203 | +113.8% |
| Suppliers | 440/4 | €207,504 | €443,707 | +€236,203 | +113.8% |
| Advances received on contracts in progress | 46 | €161,594 | - | -€161,594 | |
| Taxes, remuneration and social security | 45 | €4,182 | €18,965 | +€14,783 | +353.5% |
| Taxes | 450/3 | €4,182 | €10,642 | +€6,460 | +154.5% |
| Remuneration and social security | 454/9 | - | €8,323 | +€8,323 | |
| Other amounts payable | 47/48 | €51,848 | €23,711 | -€28,137 | -54.3% |
| Accrued charges and deferred income | 492/3 | - | €1,112 | +€1,112 | |
| Remuneration, social security and pensions | 62 | - | €28,404 | +€28,404 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€5,875 | €24,527 | +€30,402 | |
| Operating profit (loss) | 9901 | -€6,259 | -€4,264 | +€1,995 | +31.9% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €1,186 | €1,372 | +€186 | +15.7% |
| Recurring financial charges | 65 | €1,186 | €1,372 | +€186 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,445 | -€5,632 | +€1,813 | +24.4% |
| Profit (loss) for the period | 9904 | -€7,445 | -€5,632 | +€1,813 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,445 | -€5,632 | +€1,813 | +24.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.