Rocas: 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.
Rocas
Largest movements
- Cash +€79,147
up €79,147 (+36.0%), from €219,958 to €299,105
mainly Net result for the year (+€78,766) and Tax, wage and social debts (+€11,985)
- Tangible fixed assets +€6,025
up €6,025 (+182%), from €3,302 to €9,327
of which Other tangible fixed assets: +€6,400
- Receivables within one year +€5,575
up €5,575 (+171%), from €3,268 to €8,843
of which Other amounts receivable: +€5,493
- Reserves +€78,000
up €78,000 (+37.2%), from €209,500 to €287,500
- Tax, wage and social debts +€11,985
up €11,985 (+76.9%), from €15,581 to €27,566
- Gross operating margin -€73,105
down €73,105 (-43.7%), from €167,279 to €94,174
- Taxes -€16,028
down €16,028 (-41.9%), from €38,290 to €22,262
- Financial income +€7,318
up €7,318 (+7,390%), from €99 to €7,417
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 | €226,528 | €317,275 | +€90,747 | +40.1% |
| Fixed assets | 21/28 | €3,302 | €9,327 | +€6,025 | +182% |
| Tangible fixed assets | 22/27 | €3,302 | €9,327 | +€6,025 | +182% |
| Furniture and vehicles | 24 | €1,422 | €1,047 | -€375 | -26.4% |
| Other tangible fixed assets | 26 | €1,880 | €8,280 | +€6,400 | +340% |
| Current assets | 29/58 | €223,226 | €307,948 | +€84,722 | +38.0% |
| Amounts receivable within one year | 40/41 | €3,268 | €8,843 | +€5,575 | +171% |
| Trade receivables | 40 | - | €82 | +€82 | |
| Other amounts receivable | 41 | €3,268 | €8,761 | +€5,493 | +168% |
| Cash at bank and in hand | 54/58 | €219,958 | €299,105 | +€79,147 | +36.0% |
| Total equity and liabilities | 10/49 | €226,528 | €317,275 | +€90,747 | +40.1% |
| Equity | 10/15 | €210,039 | €288,805 | +€78,766 | +37.5% |
| Reserves | 13 | €209,500 | €287,500 | +€78,000 | +37.2% |
| Distributable reserves | 133 | €209,500 | €287,500 | +€78,000 | +37.2% |
| Profit (loss) carried forward | 14 | €539 | €1,305 | +€766 | +142% |
| Amounts payable | 17/49 | €16,489 | €28,470 | +€11,981 | +72.7% |
| Amounts payable within one year | 42/48 | €16,489 | €28,470 | +€11,981 | +72.7% |
| Financial debts | 43 | €908 | - | -€908 | |
| Credit institutions | 430/8 | €908 | - | -€908 | |
| Trade debts | 44 | - | €903 | +€903 | |
| Suppliers | 440/4 | - | €903 | +€903 | |
| Taxes, remuneration and social security | 45 | €15,581 | €27,566 | +€11,985 | +76.9% |
| Taxes | 450/3 | €15,581 | €27,566 | +€11,985 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €375 | +€272 | +265% |
| Other operating charges | 640/8 | - | €10 | +€10 | |
| Gross operating margin | 9900 | €167,279 | €94,174 | -€73,105 | -43.7% |
| Operating profit (loss) | 9901 | €167,176 | €93,789 | -€73,387 | -43.9% |
| Financial income | 75/76B | €99 | €7,417 | +€7,318 | +7,390% |
| Recurring financial income | 75 | €99 | €7,417 | +€7,318 | +7,390% |
| Financial charges | 65/66B | €549 | €178 | -€371 | -67.6% |
| Recurring financial charges | 65 | €549 | €178 | -€371 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €166,726 | €101,028 | -€65,698 | -39.4% |
| Income taxes | 67/77 | €38,290 | €22,262 | -€16,028 | -41.9% |
| Profit (loss) for the period | 9904 | €128,437 | €78,766 | -€49,670 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €128,437 | €78,766 | -€49,670 | -38.7% |
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 20 October 2026 via checked.be.