ROCATO: 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.
ROCATO
Largest movements
- Cash -€62,026
down €62,026 (-59.3%), from €104,616 to €42,590
mainly Contributions, distributions and other (-€146,200) and Receivables within one year (-€5,565)
- Receivables within one year +€5,565
up €5,565 (+31.2%), from €17,812 to €23,378
of which Trade receivables: +€3,509
- Reserves -€97,872
down €97,872 (-100.0%), from €97,872 to €0
- Other debts +€50,070
up €50,070 (+2783.5%), from €1,799 to €51,868
- Tax, wage and social debts -€5,382
down €5,382 (-24.7%), from €21,774 to €16,393
of which Taxes: -€5,402
- Gross operating margin -€3,227
down €3,227 (-4.4%), from €72,822 to €69,595
- Financial charges +€1,987
up €1,987 (+55.6%), from €3,577 to €5,564
- Taxes -€810
down €810 (-5.9%), from €13,790 to €12,981
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 | €126,485 | €71,743 | -€54,742 | -43.3% |
| Fixed assets | 21/28 | €3,196 | €4,114 | +€918 | +28.7% |
| Tangible fixed assets | 22/27 | €3,196 | €4,114 | +€918 | +28.7% |
| Furniture and vehicles | 24 | €3,196 | €4,114 | +€918 | +28.7% |
| Current assets | 29/58 | €123,288 | €67,629 | -€55,660 | -45.1% |
| Amounts receivable within one year | 40/41 | €17,812 | €23,378 | +€5,565 | +31.2% |
| Trade receivables | 40 | €17,787 | €21,296 | +€3,509 | +19.7% |
| Other amounts receivable | 41 | €25 | €2,082 | +€2,056 | +8160.6% |
| Cash at bank and in hand | 54/58 | €104,616 | €42,590 | -€62,026 | -59.3% |
| Deferred charges and accrued income | 490/1 | €860 | €1,661 | +€801 | +93.1% |
| Total equity and liabilities | 10/49 | €126,485 | €71,743 | -€54,742 | -43.3% |
| Equity | 10/15 | €99,072 | €1,200 | -€97,872 | -98.8% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €97,872 | €0 | -€97,872 | -100.0% |
| Distributable reserves | 133 | €97,872 | €0 | -€97,872 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,412 | €70,543 | +€43,131 | +157.3% |
| Amounts payable after more than one year | 17 | €1,088 | €0 | -€1,088 | -100.0% |
| Financial debts | 170/4 | €1,088 | €0 | -€1,088 | -100.0% |
| Amounts payable within one year | 42/48 | €25,617 | €70,543 | +€44,926 | +175.4% |
| Current portion of amounts payable after more than one year | 42 | €1,134 | €1,088 | -€46 | -4.1% |
| Trade debts | 44 | €910 | €1,194 | +€284 | +31.2% |
| Suppliers | 440/4 | €910 | €1,194 | +€284 | +31.2% |
| Taxes, remuneration and social security | 45 | €21,774 | €16,393 | -€5,382 | -24.7% |
| Taxes | 450/3 | €21,774 | €16,373 | -€5,402 | -24.8% |
| Remuneration and social security | 454/9 | - | €20 | +€20 | |
| Other amounts payable | 47/48 | €1,799 | €51,868 | +€50,070 | +2783.5% |
| Accrued charges and deferred income | 492/3 | €707 | €0 | -€707 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,387 | +€187 | +15.6% |
| Other operating charges | 640/8 | €1,311 | €1,335 | +€24 | +1.8% |
| Gross operating margin | 9900 | €72,822 | €69,595 | -€3,227 | -4.4% |
| Operating profit (loss) | 9901 | €70,310 | €66,872 | -€3,438 | -4.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,577 | €5,564 | +€1,987 | +55.6% |
| Recurring financial charges | 65 | €3,577 | €5,564 | +€1,987 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €66,734 | €61,308 | -€5,425 | -8.1% |
| Income taxes | 67/77 | €13,790 | €12,981 | -€810 | -5.9% |
| Profit (loss) for the period | 9904 | €52,943 | €48,328 | -€4,616 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,943 | €48,328 | -€4,616 | -8.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.