ROKICONSTRUCT: 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.
ROKICONSTRUCT
Largest movements
- Receivables within one year -€54,169
down €54,169 (-51.0%), from €106,307 to €52,137
of which Trade receivables: -€51,531
- Cash +€35,025
up €35,025 (+202.2%), from €17,323 to €52,348
mainly Receivables within one year (+€54,169) and Tax, wage and social debts (+€23,487)
- Stocks and contracts +€26,480
up €26,480 (+796.9%), from €3,323 to €29,803
- Tangible fixed assets -€10,302
down €10,302 (-5.7%), from €181,900 to €171,599
of which Land and buildings: -€7,338
- Debts after one year -€37,095
down €37,095 (-47.5%), from €78,095 to €41,000
- Tax, wage and social debts +€23,487
up €23,487 (+160.0%), from €14,676 to €38,163
of which Remuneration and social security: +€15,000
- Profit (loss) carried forward +€15,966
up €15,966 (+19.5%), from €81,833 to €97,800
- Trade debts -€5,513
down €5,513 (-12.3%), from €44,687 to €39,174
- Gross operating margin -€44,032
down €44,032 (-59.8%), from €73,578 to €29,546
- Depreciation -€37,790
down €37,790 (-77.5%), from €48,751 to €10,961
- Taxes -€7,720
no longer reported in 2025 (was €7,720)
- Financial charges +€756
up €756 (+225.9%), from €335 to €1,091
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 | €318,196 | €315,230 | -€2,966 | -0.9% |
| Fixed assets | 21/28 | €191,243 | €180,941 | -€10,302 | -5.4% |
| Tangible fixed assets | 22/27 | €181,900 | €171,599 | -€10,302 | -5.7% |
| Land and buildings | 22 | €99,068 | €91,730 | -€7,338 | -7.4% |
| Plant, machinery and equipment | 23 | €1,614 | €1,118 | -€496 | -30.8% |
| Furniture and vehicles | 24 | €81,218 | €78,751 | -€2,468 | -3.0% |
| Financial fixed assets | 28 | €9,342 | €9,342 | = | 0.0% |
| Current assets | 29/58 | €126,953 | €134,289 | +€7,336 | +5.8% |
| Stocks and contracts in progress | 3 | €3,323 | €29,803 | +€26,480 | +796.9% |
| Stocks | 30/36 | €3,323 | €29,803 | +€26,480 | +796.9% |
| Amounts receivable within one year | 40/41 | €106,307 | €52,137 | -€54,169 | -51.0% |
| Trade receivables | 40 | €96,297 | €44,766 | -€51,531 | -53.5% |
| Other amounts receivable | 41 | €10,010 | €7,371 | -€2,639 | -26.4% |
| Cash at bank and in hand | 54/58 | €17,323 | €52,348 | +€35,025 | +202.2% |
| Total equity and liabilities | 10/49 | €318,196 | €315,230 | -€2,966 | -0.9% |
| Equity | 10/15 | €143,643 | €159,610 | +€15,966 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,610 | €55,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,750 | €23,750 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,833 | €97,800 | +€15,966 | +19.5% |
| Amounts payable | 17/49 | €174,552 | €155,620 | -€18,932 | -10.8% |
| Amounts payable after more than one year | 17 | €78,095 | €41,000 | -€37,095 | -47.5% |
| Financial debts | 170/4 | €78,095 | €41,000 | -€37,095 | -47.5% |
| Amounts payable within one year | 42/48 | €96,458 | €114,620 | +€18,163 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €37,095 | €37,283 | +€188 | +0.5% |
| Trade debts | 44 | €44,687 | €39,174 | -€5,513 | -12.3% |
| Suppliers | 440/4 | €44,687 | €39,174 | -€5,513 | -12.3% |
| Taxes, remuneration and social security | 45 | €14,676 | €38,163 | +€23,487 | +160.0% |
| Taxes | 450/3 | €13,700 | €22,187 | +€8,487 | +61.9% |
| Remuneration and social security | 454/9 | €976 | €15,976 | +€15,000 | +1537.2% |
| Non-recurring operating income | 76A | - | €286 | +€286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,751 | €10,961 | -€37,790 | -77.5% |
| Other operating charges | 640/8 | €1,925 | €1,529 | -€396 | -20.6% |
| Non-recurring operating charges | 66A | €225 | - | -€225 | |
| Gross operating margin | 9900 | €73,578 | €29,546 | -€44,032 | -59.8% |
| Operating profit (loss) | 9901 | €22,676 | €17,057 | -€5,620 | -24.8% |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.9% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.9% |
| Financial charges | 65/66B | €335 | €1,091 | +€756 | +225.9% |
| Recurring financial charges | 65 | €335 | €1,091 | +€756 | +225.9% |
| Profit (loss) for the period before taxes | 9903 | €22,372 | €15,966 | -€6,406 | -28.6% |
| Income taxes | 67/77 | €7,720 | - | -€7,720 | |
| Profit (loss) for the period | 9904 | €14,652 | €15,966 | +€1,314 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,652 | €15,966 | +€1,314 | +9.0% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.