ROKLEGAL: what changed
ROKLEGAL
Largest movements
- Current investments +€293,442
new in 2025: €293,442
- Receivables within one year +€183,251
up €183,251 (+334%), from €54,928 to €238,179
of which Other amounts receivable: +€138,736
- Cash -€123,051
down €123,051 (-42.5%), from €289,827 to €166,776
mainly Current investments (-€293,442) and Receivables within one year (-€183,251)
- Tangible fixed assets +€11,000
new in 2025: €11,000
- Reserves +€150,000
up €150,000 (+100%), from €150,000 to €300,000
- Profit (loss) carried forward +€122,214
up €122,214 (+133%), from €91,778 to €213,992
- Tax, wage and social debts +€89,773
up €89,773 (+92.0%), from €97,598 to €187,371
of which Taxes: +€82,987
- Purchases and services +€34,303
up €34,303 (+34.8%), from €98,579 to €132,882
- Gross operating margin +€32,005
up €32,005 (+10.1%), from €316,157 to €348,163
- Taxes +€10,145
up €10,145 (+13.7%), from €73,926 to €84,071
- Financial income +€7,586
up €7,586 (+358%), from €2,118 to €9,704
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,077 | €710,105 | +€364,028 | +105% |
| Formation expenses | 20 | €1,227 | €613 | -€613 | -50.0% |
| Fixed assets | 21/28 | €95 | €11,095 | +€11,000 | +11,592% |
| Tangible fixed assets | 22/27 | - | €11,000 | +€11,000 | |
| Plant, machinery and equipment | 23 | - | €11,000 | +€11,000 | |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €344,755 | €698,397 | +€353,642 | +103% |
| Amounts receivable within one year | 40/41 | €54,928 | €238,179 | +€183,251 | +334% |
| Trade receivables | 40 | - | €44,515 | +€44,515 | |
| Other amounts receivable | 41 | €54,928 | €193,664 | +€138,736 | +253% |
| Current investments | 50/53 | - | €293,442 | +€293,442 | |
| Cash at bank and in hand | 54/58 | €289,827 | €166,776 | -€123,051 | -42.5% |
| Total equity and liabilities | 10/49 | €346,077 | €710,105 | +€364,028 | +105% |
| Equity | 10/15 | €244,778 | €516,992 | +€272,214 | +111% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €150,000 | €300,000 | +€150,000 | +100% |
| Tax-exempt reserves | 132 | €150,000 | €300,000 | +€150,000 | +100% |
| Profit (loss) carried forward | 14 | €91,778 | €213,992 | +€122,214 | +133% |
| Amounts payable | 17/49 | €101,298 | €193,113 | +€91,815 | +90.6% |
| Amounts payable within one year | 42/48 | €101,298 | €193,113 | +€91,815 | +90.6% |
| Trade debts | 44 | €3,700 | €5,742 | +€2,042 | +55.2% |
| Suppliers | 440/4 | €3,700 | €5,742 | +€2,042 | +55.2% |
| Taxes, remuneration and social security | 45 | €97,598 | €187,371 | +€89,773 | +92.0% |
| Taxes | 450/3 | €97,598 | €180,585 | +€82,987 | +85.0% |
| Remuneration and social security | 454/9 | - | €6,786 | +€6,786 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,579 | €132,882 | +€34,303 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €613 | +€613 | |
| Other operating charges | 640/8 | €2,540 | - | -€2,540 | |
| Gross operating margin | 9900 | €316,157 | €348,163 | +€32,005 | +10.1% |
| Operating profit (loss) | 9901 | €313,617 | €347,549 | +€33,933 | +10.8% |
| Financial income | 75/76B | €2,118 | €9,704 | +€7,586 | +358% |
| Recurring financial income | 75 | €2,118 | €9,704 | +€7,586 | +358% |
| Financial charges | 65/66B | €30 | €968 | +€938 | +3,127% |
| Recurring financial charges | 65 | €30 | €968 | +€938 | +3,127% |
| Profit (loss) for the period before taxes | 9903 | €315,704 | €356,285 | +€40,580 | +12.9% |
| Income taxes | 67/77 | €73,926 | €84,071 | +€10,145 | +13.7% |
| Profit (loss) for the period | 9904 | €241,778 | €272,214 | +€30,435 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €241,778 | €272,214 | +€30,435 | +12.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.