ROKUFIN: 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.
ROKUFIN
Largest movements
- Current investments -€60,539
down €60,539 (-11.8%), from €513,228 to €452,689
- Receivables within one year +€21,663
up €21,663 (+84.5%), from €25,649 to €47,312
of which Trade receivables: +€20,811
- Cash +€14,838
up €14,838 (+40.0%), from €37,109 to €51,947
mainly Net result for the year (+€74,158) and Current investments (+€60,539)
- Other debts -€91,646
down €91,646 (-99.9%), from €91,741 to €94
- Reserves +€74,158
up €74,158 (+13.9%), from €533,381 to €607,540
of which Distributable reserves: +€74,158
- Tax, wage and social debts -€9,697
down €9,697 (-81.3%), from €11,932 to €2,235
- Gross operating margin -€21,974
down €21,974 (-17.4%), from €126,120 to €104,146
- Taxes -€8,267
down €8,267 (-21.1%), from €39,191 to €30,924
- Depreciation +€2,192
up €2,192 (+68.6%), from €3,197 to €5,389
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 | €664,881 | €634,616 | -€30,265 | -4.6% |
| Fixed assets | 21/28 | €84,736 | €80,738 | -€3,997 | -4.7% |
| Tangible fixed assets | 22/27 | €34,736 | €30,738 | -€3,997 | -11.5% |
| Plant, machinery and equipment | 23 | €3,608 | €3,376 | -€232 | -6.4% |
| Furniture and vehicles | 24 | €9,564 | €5,799 | -€3,765 | -39.4% |
| Other tangible fixed assets | 26 | €21,564 | €21,564 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €580,145 | €553,877 | -€26,268 | -4.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,649 | €47,312 | +€21,663 | +84.5% |
| Trade receivables | 40 | €25,649 | €46,460 | +€20,811 | +81.1% |
| Other amounts receivable | 41 | €0 | €853 | +€853 | |
| Current investments | 50/53 | €513,228 | €452,689 | -€60,539 | -11.8% |
| Cash at bank and in hand | 54/58 | €37,109 | €51,947 | +€14,838 | +40.0% |
| Deferred charges and accrued income | 490/1 | €4,159 | €1,929 | -€2,230 | -53.6% |
| Total equity and liabilities | 10/49 | €664,881 | €634,616 | -€30,265 | -4.6% |
| Equity | 10/15 | €553,381 | €627,540 | +€74,158 | +13.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €533,381 | €607,540 | +€74,158 | +13.9% |
| Tax-exempt reserves | 132 | €268 | €268 | = | 0.0% |
| Distributable reserves | 133 | €533,114 | €607,272 | +€74,158 | +13.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €111,499 | €7,076 | -€104,423 | -93.7% |
| Amounts payable within one year | 42/48 | €111,010 | €6,989 | -€104,021 | -93.7% |
| Trade debts | 44 | €7,338 | €4,660 | -€2,678 | -36.5% |
| Suppliers | 440/4 | €7,338 | €4,660 | -€2,678 | -36.5% |
| Taxes, remuneration and social security | 45 | €11,932 | €2,235 | -€9,697 | -81.3% |
| Taxes | 450/3 | €11,932 | €2,235 | -€9,697 | -81.3% |
| Other amounts payable | 47/48 | €91,741 | €94 | -€91,646 | -99.9% |
| Accrued charges and deferred income | 492/3 | €489 | €87 | -€402 | -82.2% |
| Non-recurring operating income | 76A | €700 | €0 | -€700 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,197 | €5,389 | +€2,192 | +68.6% |
| Other operating charges | 640/8 | €655 | €520 | -€136 | -20.7% |
| Non-recurring operating charges | 66A | - | €1,255 | +€1,255 | |
| Gross operating margin | 9900 | €126,120 | €104,146 | -€21,974 | -17.4% |
| Operating profit (loss) | 9901 | €122,268 | €96,982 | -€25,286 | -20.7% |
| Financial income | 75/76B | €9,236 | €8,368 | -€867 | -9.4% |
| Recurring financial income | 75 | €9,236 | €8,368 | -€867 | -9.4% |
| Financial charges | 65/66B | €100 | €268 | +€168 | +168% |
| Recurring financial charges | 65 | €100 | €268 | +€168 | +168% |
| Profit (loss) for the period before taxes | 9903 | €131,403 | €105,082 | -€26,321 | -20.0% |
| Income taxes | 67/77 | €39,191 | €30,924 | -€8,267 | -21.1% |
| Profit (loss) for the period | 9904 | €92,212 | €74,158 | -€18,054 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,212 | €74,158 | -€18,054 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.