ROKO 73: 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.
ROKO 73
Largest movements
- Receivables within one year +€24,944
up €24,944 (+92.0%), from €27,115 to €52,059
of which Trade receivables: +€52,059
- Tangible fixed assets +€23,632
new in 2025: €23,632
- Cash +€18,187
up €18,187 (+60.0%), from €30,290 to €48,477
mainly Net result for the year (+€21,433) and Debts after one year (+€16,308)
- Receivables after one year +€8,841
new in 2025: €8,841
- Reserves +€21,433
new in 2025: €21,433
- Debts after one year +€16,308
new in 2025: €16,308
- Tax, wage and social debts +€14,867
up €14,867 (+1,714%), from €868 to €15,734
of which Taxes: +€13,967
- Trade debts +€11,472
up €11,472 (+26.0%), from €44,189 to €55,661
- Current portion of long-term debt +€9,748
new in 2025: €9,748
- Gross operating margin +€33,318
up €33,318 (+213%), from €15,633 to €48,952
- Taxes +€17,776
up €17,776 (+421%), from €4,221 to €21,997
- Depreciation +€2,207
up €2,207 (+334%), from €660 to €2,868
- Financial charges +€983
up €983 (+1,208%), from €81 to €1,064
- Other operating charges +€637
up €637 (+65.7%), from €969 to €1,606
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.
Derived cash bridge
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 | €73,560 | €149,688 | +€76,128 | +103% |
| Fixed assets | 21/28 | - | €23,632 | +€23,632 | |
| Tangible fixed assets | 22/27 | - | €23,632 | +€23,632 | |
| Furniture and vehicles | 24 | - | €23,632 | +€23,632 | |
| Current assets | 29/58 | €73,560 | €126,056 | +€52,496 | +71.4% |
| Amounts receivable after more than one year | 29 | - | €8,841 | +€8,841 | |
| Other amounts receivable | 291 | - | €8,841 | +€8,841 | |
| Stocks and contracts in progress | 3 | €16,156 | €16,156 | = | 0.0% |
| Stocks | 30/36 | €16,156 | €16,156 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,115 | €52,059 | +€24,944 | +92.0% |
| Trade receivables | 40 | - | €52,059 | +€52,059 | |
| Other amounts receivable | 41 | €27,115 | - | -€27,115 | |
| Cash at bank and in hand | 54/58 | €30,290 | €48,477 | +€18,187 | +60.0% |
| Deferred charges and accrued income | 490/1 | - | €524 | +€524 | |
| Total equity and liabilities | 10/49 | €73,560 | €149,688 | +€76,128 | +103% |
| Equity | 10/15 | €28,504 | €49,937 | +€21,433 | +75.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | - | -€100 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €18,500 | - | -€18,500 | |
| Reserves | 13 | - | €21,433 | +€21,433 | |
| Distributable reserves | 133 | - | €21,433 | +€21,433 | |
| Profit (loss) carried forward | 14 | €28,404 | €28,404 | = | 0.0% |
| Amounts payable | 17/49 | €45,057 | €99,751 | +€54,695 | +121% |
| Amounts payable after more than one year | 17 | - | €16,308 | +€16,308 | |
| Financial debts | 170/4 | - | €16,308 | +€16,308 | |
| Amounts payable within one year | 42/48 | €45,057 | €83,444 | +€38,387 | +85.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,748 | +€9,748 | |
| Trade debts | 44 | €44,189 | €55,661 | +€11,472 | +26.0% |
| Suppliers | 440/4 | €44,189 | €55,661 | +€11,472 | +26.0% |
| Taxes, remuneration and social security | 45 | €868 | €15,734 | +€14,867 | +1,714% |
| Taxes | 450/3 | €868 | €14,834 | +€13,967 | +1,610% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | - | €2,300 | +€2,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €2,868 | +€2,207 | +334% |
| Other operating charges | 640/8 | €969 | €1,606 | +€637 | +65.7% |
| Gross operating margin | 9900 | €15,633 | €48,952 | +€33,318 | +213% |
| Operating profit (loss) | 9901 | €14,004 | €44,478 | +€30,474 | +218% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €81 | €1,064 | +€983 | +1,208% |
| Recurring financial charges | 65 | €81 | €1,064 | +€983 | +1,208% |
| Profit (loss) for the period before taxes | 9903 | €13,923 | €43,431 | +€29,508 | +212% |
| Income taxes | 67/77 | €4,221 | €21,997 | +€17,776 | +421% |
| Profit (loss) for the period | 9904 | €9,702 | €21,433 | +€11,732 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €9,702 | €21,433 | +€11,732 | +121% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.