ROCA GROUP: 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.
ROCA GROUP
Largest movements
- Receivables within one year -€576,000
down €576,000 (-45.5%), from €1.3m to €691,076
of which Other amounts receivable: -€458,867
- Stocks and contracts -€37,190
down €37,190 (-74.4%), from €50,000 to €12,810
- Cash -€17,981
down €17,981 (-20.2%), from €88,854 to €70,873
mainly Trade debts (-€681,733) and Investment in fixed assets (net) (-€6,983)
- Trade debts -€681,733
down €681,733 (-55.8%), from €1.2m to €540,002
- Reserves +€31,891
up €31,891 (+12.1%), from €264,279 to €296,171
- Gross operating margin -€19,010
down €19,010 (-27.6%), from €68,965 to €49,956
- Taxes -€6,163
down €6,163 (-34.4%), from €17,912 to €11,749
- Depreciation +€2,358
up €2,358 (+161%), from €1,465 to €3,823
- Other operating charges -€1,134
down €1,134 (-34.4%), from €3,296 to €2,162
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 | €1,525,324 | €897,314 | -€628,010 | -41.2% |
| Fixed assets | 21/28 | €119,394 | €122,555 | +€3,160 | +2.6% |
| Tangible fixed assets | 22/27 | €119,394 | €122,555 | +€3,160 | +2.6% |
| Land and buildings | 22 | €119,394 | €116,464 | -€2,930 | -2.5% |
| Plant, machinery and equipment | 23 | - | €6,090 | +€6,090 | |
| Current assets | 29/58 | €1,405,930 | €774,759 | -€631,171 | -44.9% |
| Stocks and contracts in progress | 3 | €50,000 | €12,810 | -€37,190 | -74.4% |
| Contracts in progress | 37 | €50,000 | €12,810 | -€37,190 | -74.4% |
| Amounts receivable within one year | 40/41 | €1,267,076 | €691,076 | -€576,000 | -45.5% |
| Trade receivables | 40 | €471,975 | €354,842 | -€117,133 | -24.8% |
| Other amounts receivable | 41 | €795,101 | €336,234 | -€458,867 | -57.7% |
| Cash at bank and in hand | 54/58 | €88,854 | €70,873 | -€17,981 | -20.2% |
| Total equity and liabilities | 10/49 | €1,525,324 | €897,314 | -€628,010 | -41.2% |
| Equity | 10/15 | €284,279 | €316,171 | +€31,891 | +11.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €264,279 | €296,171 | +€31,891 | +12.1% |
| Distributable reserves | 133 | €264,279 | €296,171 | +€31,891 | +12.1% |
| Amounts payable | 17/49 | €1,241,045 | €581,143 | -€659,902 | -53.2% |
| Amounts payable within one year | 42/48 | €1,241,045 | €573,643 | -€667,402 | -53.8% |
| Trade debts | 44 | €1,221,735 | €540,002 | -€681,733 | -55.8% |
| Suppliers | 440/4 | €1,221,735 | €540,002 | -€681,733 | -55.8% |
| Taxes, remuneration and social security | 45 | €19,310 | €29,892 | +€10,581 | +54.8% |
| Taxes | 450/3 | €19,310 | €29,892 | +€10,581 | +54.8% |
| Other amounts payable | 47/48 | - | €3,750 | +€3,750 | |
| Accrued charges and deferred income | 492/3 | - | €7,500 | +€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,465 | €3,823 | +€2,358 | +161% |
| Other operating charges | 640/8 | €3,296 | €2,162 | -€1,134 | -34.4% |
| Gross operating margin | 9900 | €68,965 | €49,956 | -€19,010 | -27.6% |
| Operating profit (loss) | 9901 | €64,204 | €43,971 | -€20,233 | -31.5% |
| Financial charges | 65/66B | €100 | €331 | +€231 | +230% |
| Recurring financial charges | 65 | €100 | €331 | +€231 | +230% |
| Profit (loss) for the period before taxes | 9903 | €64,104 | €43,640 | -€20,464 | -31.9% |
| Income taxes | 67/77 | €17,912 | €11,749 | -€6,163 | -34.4% |
| Profit (loss) for the period | 9904 | €46,192 | €31,891 | -€14,301 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,192 | €31,891 | -€14,301 | -31.0% |
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.