ROKMAN: 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.
ROKMAN
Largest movements
- Receivables within one year +€110,623
up €110,623 (+157.5%), from €70,246 to €180,869
of which Trade receivables: +€104,430
- Cash -€11,008
down €11,008 (-27.2%), from €40,408 to €29,400
mainly Receivables within one year (-€110,623) and Net result for the year (-€25,282)
- Trade debts +€125,368
up €125,368 (+5254.3%), from €2,386 to €127,754
- Profit (loss) carried forward -€25,282
down €25,282, from €22,378 to -€2,904
- Gross operating margin -€71,436
down €71,436, from €54,667 to -€16,769
- Taxes -€4,256
no longer reported in 2024 (was €4,256)
- Financial charges +€585
up €585 (+7.8%), from €7,541 to €8,126
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,898 | €215,256 | +€100,358 | +87.3% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €114,598 | €214,956 | +€100,358 | +87.6% |
| Amounts receivable within one year | 40/41 | €70,246 | €180,869 | +€110,623 | +157.5% |
| Trade receivables | 40 | €56,044 | €160,474 | +€104,430 | +186.3% |
| Other amounts receivable | 41 | €14,202 | €20,395 | +€6,193 | +43.6% |
| Cash at bank and in hand | 54/58 | €40,408 | €29,400 | -€11,008 | -27.2% |
| Deferred charges and accrued income | 490/1 | €3,944 | €4,687 | +€743 | +18.8% |
| Total equity and liabilities | 10/49 | €114,898 | €215,256 | +€100,358 | +87.3% |
| Equity | 10/15 | €105,396 | €80,114 | -€25,282 | -24.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €70,618 | €70,618 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €68,763 | €68,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,378 | -€2,904 | -€25,282 | |
| Amounts payable | 17/49 | €9,502 | €135,142 | +€125,640 | +1322.2% |
| Amounts payable within one year | 42/48 | €9,502 | €135,142 | +€125,640 | +1322.2% |
| Trade debts | 44 | €2,386 | €127,754 | +€125,368 | +5254.3% |
| Suppliers | 440/4 | €2,386 | €127,754 | +€125,368 | +5254.3% |
| Taxes, remuneration and social security | 45 | €6,748 | €7,020 | +€272 | +4.0% |
| Taxes | 450/3 | €6,748 | €7,020 | +€272 | +4.0% |
| Other amounts payable | 47/48 | €368 | €368 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €54,667 | -€16,769 | -€71,436 | |
| Operating profit (loss) | 9901 | €54,283 | -€17,156 | -€71,439 | |
| Financial income | 75/76B | €70 | - | -€70 | |
| Recurring financial income | 75 | €70 | - | -€70 | |
| Financial charges | 65/66B | €7,541 | €8,126 | +€585 | +7.8% |
| Recurring financial charges | 65 | €7,541 | €8,126 | +€585 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €46,812 | -€25,282 | -€72,094 | |
| Income taxes | 67/77 | €4,256 | - | -€4,256 | |
| Profit (loss) for the period | 9904 | €42,556 | -€25,282 | -€67,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,556 | -€25,282 | -€67,838 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.