LA ROCCA: 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.
LA ROCCA
Largest movements
- Receivables within one year -€44,293
down €44,293 (-19.6%), from €226,140 to €181,847
of which Trade receivables: -€62,487
- Tangible fixed assets +€34,504
up €34,504 (+177%), from €19,499 to €54,003
of which Furniture and vehicles: +€33,007
- Profit (loss) carried forward +€52,670
up €52,670 (+12.3%), from €428,519 to €481,189
- Trade debts -€44,311
down €44,311 (-22.7%), from €194,951 to €150,640
- Tax, wage and social debts -€43,442
down €43,442 (-43.9%), from €98,849 to €55,407
of which Taxes: -€39,027
- Debts after one year +€25,228
up €25,228 (+299%), from €8,438 to €33,666
- Gross operating margin -€85,201
down €85,201 (-21.1%), from €402,941 to €317,740
- Taxes -€30,385
down €30,385 (-37.0%), from €82,094 to €51,709
- Staff costs +€23,138
up €23,138 (+37.7%), from €61,320 to €84,458
- Financial charges -€7,502
down €7,502 (-44.8%), from €16,753 to €9,251
of which Financial charges: -€7,249
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 | €874,632 | €874,947 | +€315 | 0.0% |
| Fixed assets | 21/28 | €19,499 | €54,003 | +€34,504 | +177% |
| Tangible fixed assets | 22/27 | €19,499 | €54,003 | +€34,504 | +177% |
| Plant, machinery and equipment | 23 | €2,734 | €4,231 | +€1,497 | +54.7% |
| Furniture and vehicles | 24 | €16,765 | €49,772 | +€33,007 | +197% |
| Current assets | 29/58 | €855,133 | €820,944 | -€34,189 | -4.0% |
| Stocks and contracts in progress | 3 | €9,906 | €9,958 | +€52 | +0.5% |
| Stocks | 30/36 | €9,906 | €9,958 | +€52 | +0.5% |
| Amounts receivable within one year | 40/41 | €226,140 | €181,847 | -€44,293 | -19.6% |
| Trade receivables | 40 | €203,246 | €140,758 | -€62,487 | -30.7% |
| Other amounts receivable | 41 | €22,894 | €41,088 | +€18,194 | +79.5% |
| Cash at bank and in hand | 54/58 | €613,713 | €621,900 | +€8,187 | +1.3% |
| Deferred charges and accrued income | 490/1 | €5,375 | €7,240 | +€1,865 | +34.7% |
| Total equity and liabilities | 10/49 | €874,632 | €874,947 | +€315 | 0.0% |
| Equity | 10/15 | €448,979 | €501,649 | +€52,670 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €428,519 | €481,189 | +€52,670 | +12.3% |
| Amounts payable | 17/49 | €425,653 | €373,297 | -€52,355 | -12.3% |
| Amounts payable after more than one year | 17 | €8,438 | €33,666 | +€25,228 | +299% |
| Financial debts | 170/4 | €8,438 | €33,666 | +€25,228 | +299% |
| Amounts payable within one year | 42/48 | €417,206 | €339,010 | -€78,195 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €6,604 | €12,962 | +€6,357 | +96.3% |
| Trade debts | 44 | €194,951 | €150,640 | -€44,311 | -22.7% |
| Suppliers | 440/4 | €194,951 | €150,640 | -€44,311 | -22.7% |
| Taxes, remuneration and social security | 45 | €98,849 | €55,407 | -€43,442 | -43.9% |
| Taxes | 450/3 | €87,932 | €48,905 | -€39,027 | -44.4% |
| Remuneration and social security | 454/9 | €10,917 | €6,502 | -€4,415 | -40.4% |
| Other amounts payable | 47/48 | €116,802 | €120,002 | +€3,200 | +2.7% |
| Accrued charges and deferred income | 492/3 | €9 | €621 | +€612 | +6,796% |
| Non-recurring operating income | 76A | €10,344 | - | -€10,344 | |
| Remuneration, social security and pensions | 62 | €61,320 | €84,458 | +€23,138 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,376 | €13,041 | +€3,665 | +39.1% |
| Other operating charges | 640/8 | €8,915 | €5,467 | -€3,448 | -38.7% |
| Non-recurring operating charges | 66A | - | €709 | +€709 | |
| Gross operating margin | 9900 | €402,941 | €317,740 | -€85,201 | -21.1% |
| Operating profit (loss) | 9901 | €323,330 | €214,065 | -€109,266 | -33.8% |
| Financial income | 75/76B | - | €1,029 | +€1,029 | |
| Recurring financial income | 75 | - | €1,029 | +€1,029 | |
| Financial charges | 65/66B | €16,753 | €9,251 | -€7,502 | -44.8% |
| Recurring financial charges | 65 | €16,048 | €8,799 | -€7,249 | -45.2% |
| Non-recurring financial charges | 66B | €705 | €451 | -€253 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €306,577 | €205,843 | -€100,734 | -32.9% |
| Income taxes | 67/77 | €82,094 | €51,709 | -€30,385 | -37.0% |
| Profit (loss) for the period | 9904 | €224,483 | €154,134 | -€70,350 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €224,483 | €154,134 | -€70,350 | -31.3% |
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 21 October 2026 via checked.be.