ROKI: 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.
ROKI
Largest movements
- Receivables within one year +€13,797
up €13,797 (+182.4%), from €7,563 to €21,360
of which Trade receivables: +€13,771
- Stocks and contracts -€2,333
down €2,333 (-65.5%), from €3,563 to €1,230
- Tangible fixed assets +€1,865
up €1,865 (+285.2%), from €654 to €2,520
of which Furniture and vehicles: +€2,319
- Trade debts +€12,321
up €12,321, from €0 to €12,321
- Short-term financial debts -€3,202
down €3,202 (-76.9%), from €4,162 to €960
- Other debts +€2,500
new in 2025: €2,500
- Reserves +€1,384
up €1,384 (+31.9%), from €4,334 to €5,718
of which Distributable reserves: +€1,384
- Tax, wage and social debts +€260
up €260 (+45.2%), from €576 to €836
of which Taxes: +€260
- Gross operating margin +€2,323
up €2,323 (+52.2%), from €4,447 to €6,771
- Financial income -€283
down €283 (-99.6%), from €284 to €1
- Taxes +€260
up €260 (+45.2%), from €576 to €836
- Financial charges -€199
down €199 (-31.8%), from €627 to €428
- Depreciation +€83
up €83 (+11.9%), from €696 to €778
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 | €11,847 | €25,110 | +€13,263 | +112.0% |
| Fixed assets | 21/28 | €654 | €2,520 | +€1,865 | +285.2% |
| Tangible fixed assets | 22/27 | €654 | €2,520 | +€1,865 | +285.2% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €654 | €200 | -€454 | -69.4% |
| Furniture and vehicles | 24 | €0 | €2,319 | +€2,319 | |
| Current assets | 29/58 | €11,193 | €22,590 | +€11,398 | +101.8% |
| Stocks and contracts in progress | 3 | €3,563 | €1,230 | -€2,333 | -65.5% |
| Stocks | 30/36 | €3,563 | €1,230 | -€2,333 | -65.5% |
| Amounts receivable within one year | 40/41 | €7,563 | €21,360 | +€13,797 | +182.4% |
| Trade receivables | 40 | €0 | €13,771 | +€13,771 | |
| Other amounts receivable | 41 | €7,563 | €7,589 | +€26 | +0.3% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | |
| Deferred charges and accrued income | 490/1 | €67 | €0 | -€67 | -100.0% |
| Total equity and liabilities | 10/49 | €11,847 | €25,110 | +€13,263 | +112.0% |
| Equity | 10/15 | €7,109 | €8,493 | +€1,384 | +19.5% |
| Contributions | 10/11 | €2,775 | €2,775 | = | 0.0% |
| Reserves | 13 | €4,334 | €5,718 | +€1,384 | +31.9% |
| Tax-exempt reserves | 132 | €649 | €649 | = | 0.0% |
| Distributable reserves | 133 | €3,685 | €5,069 | +€1,384 | +37.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €4,738 | €16,617 | +€11,879 | +250.7% |
| Amounts payable within one year | 42/48 | €4,738 | €16,617 | +€11,879 | +250.7% |
| Financial debts | 43 | €4,162 | €960 | -€3,202 | -76.9% |
| Credit institutions | 430/8 | €4,162 | €960 | -€3,202 | -76.9% |
| Trade debts | 44 | €0 | €12,321 | +€12,321 | |
| Suppliers | 440/4 | €0 | €12,321 | +€12,321 | |
| Taxes, remuneration and social security | 45 | €576 | €836 | +€260 | +45.2% |
| Taxes | 450/3 | €576 | €836 | +€260 | +45.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €696 | €778 | +€83 | +11.9% |
| Other operating charges | 640/8 | €771 | €845 | +€75 | +9.7% |
| Gross operating margin | 9900 | €4,447 | €6,771 | +€2,323 | +52.2% |
| Operating profit (loss) | 9901 | €2,981 | €5,147 | +€2,166 | +72.7% |
| Financial income | 75/76B | €284 | €1 | -€283 | -99.6% |
| Recurring financial income | 75 | €284 | €1 | -€283 | -99.6% |
| Financial charges | 65/66B | €627 | €428 | -€199 | -31.8% |
| Recurring financial charges | 65 | €627 | €428 | -€199 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €2,638 | €4,720 | +€2,082 | +78.9% |
| Income taxes | 67/77 | €576 | €836 | +€260 | +45.2% |
| Profit (loss) for the period | 9904 | €2,062 | €3,884 | +€1,822 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,062 | €3,884 | +€1,822 | +88.4% |
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 7 October 2026 via checked.be.