ROKLA: 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.
ROKLA
Largest movements
- Financial fixed assets +€71,020
up €71,020 (+78.3%), from €90,645 to €161,665
- Current investments -€24,104
down €24,104 (-9.2%), from €263,395 to €239,291
- Cash -€8,396
down €8,396 (-75.9%), from €11,063 to €2,667
mainly Investment in fixed assets (net) (-€71,020) and Trade debts (-€3,429)
- Other debts +€43,000
up €43,000 (+37.0%), from €116,074 to €159,074
- Financial charges +€12,386
up €12,386 (+190.9%), from €6,489 to €18,874
- Gross operating margin -€8,699
down €8,699, from €8,506 to -€194
- Financial income +€2,868
up €2,868 (+16.3%), from €17,543 to €20,411
- Taxes -€1,762
down €1,762 (-34.1%), from €5,171 to €3,409
- Other operating charges -€229
no longer reported in 2025 (was €229)
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 | €455,416 | €492,519 | +€37,103 | +8.1% |
| Fixed assets | 21/28 | €91,478 | €162,097 | +€70,618 | +77.2% |
| Tangible fixed assets | 22/27 | €834 | €432 | -€402 | -48.2% |
| Furniture and vehicles | 24 | €834 | €432 | -€402 | -48.2% |
| Financial fixed assets | 28 | €90,645 | €161,665 | +€71,020 | +78.3% |
| Current assets | 29/58 | €363,937 | €330,422 | -€33,516 | -9.2% |
| Amounts receivable within one year | 40/41 | €89,085 | €86,800 | -€2,285 | -2.6% |
| Trade receivables | 40 | - | €1,452 | +€1,452 | |
| Other amounts receivable | 41 | €89,085 | €85,348 | -€3,737 | -4.2% |
| Current investments | 50/53 | €263,395 | €239,291 | -€24,104 | -9.2% |
| Cash at bank and in hand | 54/58 | €11,063 | €2,667 | -€8,396 | -75.9% |
| Deferred charges and accrued income | 490/1 | €394 | €1,664 | +€1,270 | +321.9% |
| Total equity and liabilities | 10/49 | €455,416 | €492,519 | +€37,103 | +8.1% |
| Equity | 10/15 | €334,380 | €331,912 | -€2,468 | -0.7% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €160,854 | €158,387 | -€2,468 | -1.5% |
| Distributable reserves | 133 | €160,854 | €158,387 | -€2,468 | -1.5% |
| Amounts payable | 17/49 | €121,036 | €160,607 | +€39,571 | +32.7% |
| Amounts payable within one year | 42/48 | €121,036 | €160,607 | +€39,571 | +32.7% |
| Trade debts | 44 | €4,962 | €1,533 | -€3,429 | -69.1% |
| Suppliers | 440/4 | €4,962 | €1,533 | -€3,429 | -69.1% |
| Other amounts payable | 47/48 | €116,074 | €159,074 | +€43,000 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €402 | +€31 | +8.3% |
| Other operating charges | 640/8 | €229 | - | -€229 | |
| Gross operating margin | 9900 | €8,506 | -€194 | -€8,699 | |
| Operating profit (loss) | 9901 | €7,906 | -€595 | -€8,501 | |
| Financial income | 75/76B | €17,543 | €20,411 | +€2,868 | +16.3% |
| Recurring financial income | 75 | €17,543 | €20,411 | +€2,868 | +16.3% |
| Financial charges | 65/66B | €6,489 | €18,874 | +€12,386 | +190.9% |
| Recurring financial charges | 65 | €6,489 | €18,874 | +€12,386 | +190.9% |
| Profit (loss) for the period before taxes | 9903 | €18,960 | €941 | -€18,019 | -95.0% |
| Income taxes | 67/77 | €5,171 | €3,409 | -€1,762 | -34.1% |
| Profit (loss) for the period | 9904 | €13,789 | -€2,468 | -€16,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,789 | -€2,468 | -€16,257 |
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 8 October 2026 via checked.be.