Rokko: 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.
Rokko
Largest movements
- Cash +€9,330
up €9,330 (+14.2%), from €65,917 to €75,248
mainly Contributions, distributions and other (+€17,600) and Depreciation (+€7,328)
- Tangible fixed assets -€5,011
down €5,011 (-15.8%), from €31,674 to €26,663
- Intangible fixed assets -€2,138
down €2,138 (-11.5%), from €18,667 to €16,529
- Stocks and contracts -€1,874
down €1,874 (-8.2%), from €22,950 to €21,076
- Contributions +€17,600
up €17,600 (+12.0%), from €146,600 to €164,200
- Profit (loss) carried forward -€17,164
down €17,164 (-120.5%), from -€14,244 to -€31,407
- Gross operating margin -€5,606
down €5,606 (-251.6%), from -€2,228 to -€7,834
- Depreciation -€1,707
down €1,707 (-18.9%), from €9,035 to €7,328
- Financial income +€732
up €732 (+113.3%), from €646 to €1,378
- Other operating charges -€496
down €496 (-33.2%), from €1,493 to €997
- Financial charges +€249
up €249 (+11.6%), from €2,134 to €2,383
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 | €152,969 | €154,286 | +€1,317 | +0.9% |
| Fixed assets | 21/28 | €55,431 | €48,282 | -€7,149 | -12.9% |
| Intangible fixed assets | 21 | €18,667 | €16,529 | -€2,138 | -11.5% |
| Tangible fixed assets | 22/27 | €31,674 | €26,663 | -€5,011 | -15.8% |
| Plant, machinery and equipment | 23 | €12,370 | €9,888 | -€2,481 | -20.1% |
| Furniture and vehicles | 24 | €5,321 | €4,476 | -€845 | -15.9% |
| Other tangible fixed assets | 26 | €13,983 | €12,298 | -€1,685 | -12.1% |
| Financial fixed assets | 28 | €5,090 | €5,090 | = | 0.0% |
| Current assets | 29/58 | €97,538 | €106,004 | +€8,467 | +8.7% |
| Stocks and contracts in progress | 3 | €22,950 | €21,076 | -€1,874 | -8.2% |
| Stocks | 30/36 | €22,950 | €21,076 | -€1,874 | -8.2% |
| Amounts receivable within one year | 40/41 | €7,242 | €8,168 | +€925 | +12.8% |
| Trade receivables | 40 | €5,350 | €8,027 | +€2,677 | +50.0% |
| Other amounts receivable | 41 | €1,892 | €141 | -€1,751 | -92.6% |
| Cash at bank and in hand | 54/58 | €65,917 | €75,248 | +€9,330 | +14.2% |
| Deferred charges and accrued income | 490/1 | €1,428 | €1,513 | +€85 | +6.0% |
| Total equity and liabilities | 10/49 | €152,969 | €154,286 | +€1,317 | +0.9% |
| Equity | 10/15 | €132,357 | €132,793 | +€436 | +0.3% |
| Contributions | 10/11 | €146,600 | €164,200 | +€17,600 | +12.0% |
| Profit (loss) carried forward | 14 | -€14,244 | -€31,407 | -€17,164 | -120.5% |
| Amounts payable | 17/49 | €20,612 | €21,493 | +€881 | +4.3% |
| Amounts payable within one year | 42/48 | €19,234 | €21,334 | +€2,100 | +10.9% |
| Trade debts | 44 | €8,575 | €10,109 | +€1,534 | +17.9% |
| Suppliers | 440/4 | €8,575 | €10,109 | +€1,534 | +17.9% |
| Taxes, remuneration and social security | 45 | €6,430 | €5,606 | -€825 | -12.8% |
| Taxes | 450/3 | €4,050 | €4,768 | +€717 | +17.7% |
| Remuneration and social security | 454/9 | €2,380 | €838 | -€1,542 | -64.8% |
| Other amounts payable | 47/48 | €4,229 | €5,620 | +€1,391 | +32.9% |
| Accrued charges and deferred income | 492/3 | €1,378 | €159 | -€1,219 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,035 | €7,328 | -€1,707 | -18.9% |
| Other operating charges | 640/8 | €1,493 | €997 | -€496 | -33.2% |
| Gross operating margin | 9900 | -€2,228 | -€7,834 | -€5,606 | -251.6% |
| Operating profit (loss) | 9901 | -€12,756 | -€16,159 | -€3,404 | -26.7% |
| Financial income | 75/76B | €646 | €1,378 | +€732 | +113.3% |
| Recurring financial income | 75 | €646 | €1,378 | +€732 | +113.3% |
| Financial charges | 65/66B | €2,134 | €2,383 | +€249 | +11.6% |
| Recurring financial charges | 65 | €2,134 | €2,383 | +€249 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,244 | -€17,164 | -€2,920 | -20.5% |
| Profit (loss) for the period | 9904 | -€14,244 | -€17,164 | -€2,920 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,244 | -€17,164 | -€2,920 | -20.5% |
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 6 October 2026 via checked.be.