ROKU: 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.
ROKU
Largest movements
- Cash +€19,807
up €19,807 (+78.4%), from €25,271 to €45,078
mainly Net result for the year (+€19,390) and Depreciation (+€15,815)
- Receivables within one year +€16,805
up €16,805 (+87.6%), from €19,188 to €35,993
of which Trade receivables: +€19,301
- Tangible fixed assets -€15,199
down €15,199 (-45.5%), from €33,417 to €18,218
of which Furniture and vehicles: -€14,815
- Stocks and contracts -€11,420
down €11,420 (-79.5%), from €14,360 to €2,940
- Profit (loss) carried forward +€18,925
up €18,925, from -€18,925 to €0
- Current portion of long-term debt -€4,159
down €4,159 (-100.0%), from €4,159 to €0
- Tax, wage and social debts -€3,324
down €3,324 (-80.9%), from €4,108 to €784
of which Remuneration and social security: -€2,500
- Other debts -€3,232
down €3,232 (-4.5%), from €71,240 to €68,007
- Trade debts +€1,915
up €1,915 (+52.5%), from €3,650 to €5,565
- Gross operating margin +€15,765
up €15,765 (+75.7%), from €20,820 to €36,584
- Depreciation -€2,757
down €2,757 (-14.8%), from €18,572 to €15,815
- Other operating charges -€1,228
down €1,228 (-51.4%), from €2,388 to €1,160
- Financial income -€992
down €992 (-85.0%), from €1,168 to €176
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 | €95,425 | €104,874 | +€9,449 | +9.9% |
| Fixed assets | 21/28 | €34,033 | €18,218 | -€15,815 | -46.5% |
| Intangible fixed assets | 21 | €615 | €0 | -€615 | -100.0% |
| Tangible fixed assets | 22/27 | €33,417 | €18,218 | -€15,199 | -45.5% |
| Plant, machinery and equipment | 23 | €385 | €0 | -€385 | -100.0% |
| Furniture and vehicles | 24 | €33,033 | €18,218 | -€14,815 | -44.8% |
| Current assets | 29/58 | €61,392 | €86,655 | +€25,263 | +41.2% |
| Stocks and contracts in progress | 3 | €14,360 | €2,940 | -€11,420 | -79.5% |
| Stocks | 30/36 | €14,360 | €2,940 | -€11,420 | -79.5% |
| Amounts receivable within one year | 40/41 | €19,188 | €35,993 | +€16,805 | +87.6% |
| Trade receivables | 40 | €16,314 | €35,614 | +€19,301 | +118.3% |
| Other amounts receivable | 41 | €2,874 | €378 | -€2,496 | -86.8% |
| Cash at bank and in hand | 54/58 | €25,271 | €45,078 | +€19,807 | +78.4% |
| Deferred charges and accrued income | 490/1 | €2,573 | €2,645 | +€72 | +2.8% |
| Total equity and liabilities | 10/49 | €95,425 | €104,874 | +€9,449 | +9.9% |
| Equity | 10/15 | €10,333 | €29,723 | +€19,390 | +187.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,658 | €11,123 | +€465 | +4.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,658 | €11,123 | +€465 | +4.4% |
| Profit (loss) carried forward | 14 | -€18,925 | €0 | +€18,925 | |
| Amounts payable | 17/49 | €85,092 | €75,150 | -€9,941 | -11.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €83,157 | €74,357 | -€8,800 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €4,159 | €0 | -€4,159 | -100.0% |
| Trade debts | 44 | €3,650 | €5,565 | +€1,915 | +52.5% |
| Suppliers | 440/4 | €3,650 | €5,565 | +€1,915 | +52.5% |
| Taxes, remuneration and social security | 45 | €4,108 | €784 | -€3,324 | -80.9% |
| Taxes | 450/3 | €1,108 | €284 | -€824 | -74.4% |
| Remuneration and social security | 454/9 | €3,000 | €500 | -€2,500 | -83.3% |
| Other amounts payable | 47/48 | €71,240 | €68,007 | -€3,232 | -4.5% |
| Accrued charges and deferred income | 492/3 | €1,935 | €794 | -€1,141 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,572 | €15,815 | -€2,757 | -14.8% |
| Other operating charges | 640/8 | €2,388 | €1,160 | -€1,228 | -51.4% |
| Gross operating margin | 9900 | €20,820 | €36,584 | +€15,765 | +75.7% |
| Operating profit (loss) | 9901 | -€140 | €19,610 | +€19,750 | |
| Financial income | 75/76B | €1,168 | €176 | -€992 | -85.0% |
| Recurring financial income | 75 | €1,168 | €176 | -€992 | -85.0% |
| Financial charges | 65/66B | €406 | €194 | -€212 | -52.1% |
| Recurring financial charges | 65 | €406 | €194 | -€212 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €622 | €19,592 | +€18,970 | +3051.2% |
| Income taxes | 67/77 | €171 | €202 | +€30 | +17.8% |
| Profit (loss) for the period | 9904 | €450 | €19,390 | +€18,939 | +4204.9% |
| Profit (loss) for the period to be appropriated | 9905 | €450 | €19,390 | +€18,939 | +4204.9% |
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 30 September 2026 via checked.be.