ROCCA: 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.
ROCCA
Largest movements
- Receivables within one year +€53,662
up €53,662 (+138.1%), from €38,848 to €92,511
of which Trade receivables: +€32,796
- Deferred charges and accrued income +€15,583
up €15,583 (+619.8%), from €2,514 to €18,097
- Cash -€10,881
down €10,881 (-95.0%), from €11,451 to €570
mainly Receivables within one year (-€53,662) and Deferred charges and accrued income (-€15,583)
- Tax, wage and social debts +€27,153
up €27,153 (+3768.4%), from €721 to €27,874
of which Remuneration and social security: +€15,945
- Other debts +€25,786
up €25,786 (+518.3%), from €4,975 to €30,761
- Trade debts +€3,318
up €3,318 (+26.9%), from €12,355 to €15,674
- Profit (loss) carried forward +€2,262
up €2,262 (+5.5%), from €41,049 to €43,311
- Other operating charges +€3,200
up €3,200 (+249.3%), from €1,283 to €4,483
- Financial income +€3,073
up €3,073 (+559.1%), from €550 to €3,622
- Taxes +€1,393
up €1,393 (+607.1%), from €229 to €1,622
- Gross operating margin +€764
up €764 (+16.4%), from €4,645 to €5,409
- Financial charges +€259
up €259 (+64.2%), from €404 to €663
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 | €73,359 | €132,279 | +€58,919 | +80.3% |
| Fixed assets | 21/28 | €6,900 | €6,900 | = | 0.0% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €66,459 | €125,379 | +€58,919 | +88.7% |
| Amounts receivable after more than one year | 29 | €13,646 | €14,201 | +€555 | +4.1% |
| Other amounts receivable | 291 | €13,646 | €14,201 | +€555 | +4.1% |
| Amounts receivable within one year | 40/41 | €38,848 | €92,511 | +€53,662 | +138.1% |
| Trade receivables | 40 | €33,586 | €66,383 | +€32,796 | +97.6% |
| Other amounts receivable | 41 | €5,262 | €26,128 | +€20,866 | +396.5% |
| Cash at bank and in hand | 54/58 | €11,451 | €570 | -€10,881 | -95.0% |
| Deferred charges and accrued income | 490/1 | €2,514 | €18,097 | +€15,583 | +619.8% |
| Total equity and liabilities | 10/49 | €73,359 | €132,279 | +€58,919 | +80.3% |
| Equity | 10/15 | €55,309 | €57,571 | +€2,262 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €41,049 | €43,311 | +€2,262 | +5.5% |
| Amounts payable | 17/49 | €18,051 | €74,708 | +€56,657 | +313.9% |
| Amounts payable within one year | 42/48 | €18,051 | €74,308 | +€56,257 | +311.7% |
| Trade debts | 44 | €12,355 | €15,674 | +€3,318 | +26.9% |
| Suppliers | 440/4 | €12,355 | €15,674 | +€3,318 | +26.9% |
| Taxes, remuneration and social security | 45 | €721 | €27,874 | +€27,153 | +3768.4% |
| Taxes | 450/3 | €721 | €11,929 | +€11,208 | +1555.5% |
| Remuneration and social security | 454/9 | - | €15,945 | +€15,945 | |
| Other amounts payable | 47/48 | €4,975 | €30,761 | +€25,786 | +518.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9 | - | -€9 | |
| Other operating charges | 640/8 | €1,283 | €4,483 | +€3,200 | +249.3% |
| Gross operating margin | 9900 | €4,645 | €5,409 | +€764 | +16.4% |
| Operating profit (loss) | 9901 | €3,352 | €925 | -€2,427 | -72.4% |
| Financial income | 75/76B | €550 | €3,622 | +€3,073 | +559.1% |
| Recurring financial income | 75 | €550 | €3,622 | +€3,073 | +559.1% |
| Financial charges | 65/66B | €404 | €663 | +€259 | +64.2% |
| Recurring financial charges | 65 | €404 | €663 | +€259 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €3,498 | €3,884 | +€386 | +11.0% |
| Income taxes | 67/77 | €229 | €1,622 | +€1,393 | +607.1% |
| Profit (loss) for the period | 9904 | €3,269 | €2,262 | -€1,006 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,269 | €2,262 | -€1,006 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.