ROKI: 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.
ROKI
Largest movements
- Cash +€61,100
up €61,100 (+154.5%), from €39,559 to €100,659
mainly Net result for the year (+€77,723) and Receivables within one year (+€37,549)
- Tangible fixed assets +€60,734
up €60,734 (+6528.3%), from €930 to €61,665
- Receivables within one year -€37,549
down €37,549 (-64.6%), from €58,080 to €20,531
of which Trade receivables: -€36,857
- Reserves +€77,723
up €77,723 (+118.5%), from €65,562 to €143,285
- Tax, wage and social debts +€5,669
up €5,669 (+34.4%), from €16,457 to €22,126
- Other debts +€4,701
up €4,701 (+67.7%), from €6,945 to €11,646
- Trade debts -€4,493
down €4,493 (-97.6%), from €4,605 to €112
- Gross operating margin +€29,322
up €29,322 (+34.9%), from €83,941 to €113,263
- Depreciation +€11,459
up €11,459 (+711.3%), from €1,611 to €13,070
- Taxes +€3,699
up €3,699 (+22.5%), from €16,457 to €20,156
- Financial charges +€2,331
up €2,331 (+1610.7%), from €145 to €2,476
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 | €98,569 | €182,855 | +€84,286 | +85.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €930 | €61,665 | +€60,734 | +6528.3% |
| Tangible fixed assets | 22/27 | €930 | €61,665 | +€60,734 | +6528.3% |
| Furniture and vehicles | 24 | €930 | €61,665 | +€60,734 | +6528.3% |
| Current assets | 29/58 | €97,639 | €121,191 | +€23,552 | +24.1% |
| Amounts receivable within one year | 40/41 | €58,080 | €20,531 | -€37,549 | -64.6% |
| Trade receivables | 40 | €57,387 | €20,530 | -€36,857 | -64.2% |
| Other amounts receivable | 41 | €694 | €2 | -€692 | -99.8% |
| Cash at bank and in hand | 54/58 | €39,559 | €100,659 | +€61,100 | +154.5% |
| Total equity and liabilities | 10/49 | €98,569 | €182,855 | +€84,286 | +85.5% |
| Equity | 10/15 | €70,562 | €148,285 | +€77,723 | +110.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,562 | €143,285 | +€77,723 | +118.5% |
| Distributable reserves | 133 | €65,562 | €143,285 | +€77,723 | +118.5% |
| Amounts payable | 17/49 | €28,007 | €34,570 | +€6,563 | +23.4% |
| Amounts payable within one year | 42/48 | €28,007 | €33,884 | +€5,877 | +21.0% |
| Trade debts | 44 | €4,605 | €112 | -€4,493 | -97.6% |
| Suppliers | 440/4 | €4,605 | €112 | -€4,493 | -97.6% |
| Taxes, remuneration and social security | 45 | €16,457 | €22,126 | +€5,669 | +34.4% |
| Taxes | 450/3 | €16,457 | €22,126 | +€5,669 | +34.4% |
| Other amounts payable | 47/48 | €6,945 | €11,646 | +€4,701 | +67.7% |
| Accrued charges and deferred income | 492/3 | - | €686 | +€686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,611 | €13,070 | +€11,459 | +711.3% |
| Other operating charges | 640/8 | €118 | €219 | +€101 | +85.6% |
| Gross operating margin | 9900 | €83,941 | €113,263 | +€29,322 | +34.9% |
| Operating profit (loss) | 9901 | €82,212 | €99,974 | +€17,762 | +21.6% |
| Financial income | 75/76B | €82 | €381 | +€299 | +364.0% |
| Recurring financial income | 75 | €82 | €381 | +€299 | +364.0% |
| Financial charges | 65/66B | €145 | €2,476 | +€2,331 | +1610.7% |
| Recurring financial charges | 65 | €145 | €2,476 | +€2,331 | +1610.7% |
| Profit (loss) for the period before taxes | 9903 | €82,150 | €97,879 | +€15,729 | +19.1% |
| Income taxes | 67/77 | €16,457 | €20,156 | +€3,699 | +22.5% |
| Profit (loss) for the period | 9904 | €65,693 | €77,723 | +€12,031 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €65,693 | €77,723 | +€12,031 | +18.3% |
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 10 October 2026 via checked.be.