ROKOSAN: 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.
ROKOSAN
Largest movements
- Receivables within one year +€28,560
up €28,560 (+206.8%), from €13,813 to €42,373
of which Trade receivables: +€28,636
- Cash -€27,833
down €27,833 (-90.4%), from €30,781 to €2,949
mainly Receivables within one year (-€28,560) and Debts after one year (-€23,635)
- Tangible fixed assets -€22,996
down €22,996 (-12.9%), from €177,753 to €154,756
of which Furniture and vehicles: -€11,869
- Stocks and contracts -€3,629
down €3,629 (-33.5%), from €10,844 to €7,215
of which Contracts in progress: -€7,237
- Debts after one year -€23,635
down €23,635 (-19.1%), from €123,941 to €100,307
- Current portion of long-term debt -€11,365
down €11,365 (-32.5%), from €35,000 to €23,635
- Trade debts +€10,451
up €10,451 (+1694.5%), from €617 to €11,068
- Other debts -€2,785
down €2,785 (-14.4%), from €19,300 to €16,515
- Gross operating margin -€30,278
down €30,278 (-44.4%), from €68,135 to €37,857
- Write-downs -€11,010
down €11,010 (-100.0%), from €11,010 to €0
- Depreciation -€6,869
down €6,869 (-19.3%), from €35,650 to €28,781
- Financial charges -€4,727
down €4,727 (-50.0%), from €9,463 to €4,736
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 | €233,691 | €207,294 | -€26,397 | -11.3% |
| Fixed assets | 21/28 | €177,753 | €154,756 | -€22,996 | -12.9% |
| Tangible fixed assets | 22/27 | €177,753 | €154,756 | -€22,996 | -12.9% |
| Land and buildings | 22 | €164,176 | €154,286 | -€9,890 | -6.0% |
| Plant, machinery and equipment | 23 | €1,708 | €470 | -€1,237 | -72.5% |
| Furniture and vehicles | 24 | €11,869 | €0 | -€11,869 | -100.0% |
| Current assets | 29/58 | €55,938 | €52,538 | -€3,401 | -6.1% |
| Stocks and contracts in progress | 3 | €10,844 | €7,215 | -€3,629 | -33.5% |
| Stocks | 30/36 | €2,606 | €6,215 | +€3,608 | +138.4% |
| Contracts in progress | 37 | €8,238 | €1,001 | -€7,237 | -87.9% |
| Amounts receivable within one year | 40/41 | €13,813 | €42,373 | +€28,560 | +206.8% |
| Trade receivables | 40 | €13,250 | €41,886 | +€28,636 | +216.1% |
| Other amounts receivable | 41 | €563 | €488 | -€75 | -13.3% |
| Cash at bank and in hand | 54/58 | €30,781 | €2,949 | -€27,833 | -90.4% |
| Deferred charges and accrued income | 490/1 | €500 | €0 | -€500 | -100.0% |
| Total equity and liabilities | 10/49 | €233,691 | €207,294 | -€26,397 | -11.3% |
| Equity | 10/15 | €53,688 | €55,406 | +€1,718 | +3.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €41,288 | €43,006 | +€1,718 | +4.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €8,464 | €8,464 | = | 0.0% |
| Distributable reserves | 133 | €30,965 | €32,682 | +€1,718 | +5.5% |
| Amounts payable | 17/49 | €180,003 | €151,888 | -€28,115 | -15.6% |
| Amounts payable after more than one year | 17 | €123,941 | €100,307 | -€23,635 | -19.1% |
| Financial debts | 170/4 | €123,941 | €100,307 | -€23,635 | -19.1% |
| Amounts payable within one year | 42/48 | €56,062 | €51,581 | -€4,480 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €35,000 | €23,635 | -€11,365 | -32.5% |
| Trade debts | 44 | €617 | €11,068 | +€10,451 | +1694.5% |
| Suppliers | 440/4 | €617 | €11,068 | +€10,451 | +1694.5% |
| Taxes, remuneration and social security | 45 | €1,144 | €363 | -€781 | -68.3% |
| Taxes | 450/3 | €1,144 | €363 | -€781 | -68.3% |
| Other amounts payable | 47/48 | €19,300 | €16,515 | -€2,785 | -14.4% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,650 | €28,781 | -€6,869 | -19.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,010 | €0 | -€11,010 | -100.0% |
| Other operating charges | 640/8 | €2,251 | €2,262 | +€11 | +0.5% |
| Gross operating margin | 9900 | €68,135 | €37,857 | -€30,278 | -44.4% |
| Operating profit (loss) | 9901 | €19,225 | €6,814 | -€12,411 | -64.6% |
| Financial income | 75/76B | €99 | €2 | -€97 | -97.5% |
| Recurring financial income | 75 | €99 | €2 | -€97 | -97.5% |
| Financial charges | 65/66B | €9,463 | €4,736 | -€4,727 | -50.0% |
| Recurring financial charges | 65 | €9,463 | €4,736 | -€4,727 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €9,861 | €2,081 | -€7,780 | -78.9% |
| Income taxes | 67/77 | €931 | €363 | -€567 | -61.0% |
| Profit (loss) for the period | 9904 | €8,931 | €1,718 | -€7,213 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,931 | €1,718 | -€7,213 | -80.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.