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
- Tangible fixed assets -€61,778
down €61,778 (-4.1%), from €1.5m to €1.5m
- Debts after one year -€81,677
down €81,677 (-8.5%), from €958,492 to €876,815
- Other debts +€75,662
up €75,662 (+45.5%), from €166,384 to €242,046
- Reserves -€34,250
no longer reported in 2025 (was €34,250)
- Gross operating margin +€3,583
up €3,583 (+2.5%), from €143,541 to €147,125
- Financial charges -€2,054
down €2,054 (-7.0%), from €29,452 to €27,398
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 | €1,761,555 | €1,719,993 | -€41,562 | -2.4% |
| Fixed assets | 21/28 | €1,524,662 | €1,462,884 | -€61,778 | -4.1% |
| Tangible fixed assets | 22/27 | €1,524,662 | €1,462,884 | -€61,778 | -4.1% |
| Land and buildings | 22 | €1,524,662 | €1,462,884 | -€61,778 | -4.1% |
| Current assets | 29/58 | €236,893 | €257,109 | +€20,215 | +8.5% |
| Amounts receivable within one year | 40/41 | - | €4,354 | +€4,354 | |
| Trade receivables | 40 | - | €2,368 | +€2,368 | |
| Other amounts receivable | 41 | - | €1,986 | +€1,986 | |
| Cash at bank and in hand | 54/58 | €236,570 | €252,428 | +€15,859 | +6.7% |
| Deferred charges and accrued income | 490/1 | €323 | €326 | +€3 | +0.9% |
| Total equity and liabilities | 10/49 | €1,761,555 | €1,719,993 | -€41,562 | -2.4% |
| Equity | 10/15 | €534,465 | €500,022 | -€34,443 | -6.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €34,250 | - | -€34,250 | |
| Distributable reserves | 133 | €34,250 | - | -€34,250 | |
| Profit (loss) carried forward | 14 | €215 | €22 | -€193 | -89.9% |
| Amounts payable | 17/49 | €1,227,090 | €1,219,971 | -€7,119 | -0.6% |
| Amounts payable after more than one year | 17 | €958,492 | €876,815 | -€81,677 | -8.5% |
| Financial debts | 170/4 | €958,492 | €876,815 | -€81,677 | -8.5% |
| Amounts payable within one year | 42/48 | €255,510 | €331,051 | +€75,541 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €80,510 | €81,677 | +€1,167 | +1.4% |
| Trade debts | 44 | - | €281 | +€281 | |
| Suppliers | 440/4 | - | €281 | +€281 | |
| Taxes, remuneration and social security | 45 | €8,616 | €7,048 | -€1,568 | -18.2% |
| Taxes | 450/3 | €8,616 | €7,048 | -€1,568 | -18.2% |
| Other amounts payable | 47/48 | €166,384 | €242,046 | +€75,662 | +45.5% |
| Accrued charges and deferred income | 492/3 | €13,088 | €12,104 | -€984 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,778 | €61,778 | = | 0.0% |
| Other operating charges | 640/8 | €17,072 | €17,878 | +€806 | +4.7% |
| Gross operating margin | 9900 | €143,541 | €147,125 | +€3,583 | +2.5% |
| Operating profit (loss) | 9901 | €64,692 | €67,469 | +€2,777 | +4.3% |
| Financial charges | 65/66B | €29,452 | €27,398 | -€2,054 | -7.0% |
| Recurring financial charges | 65 | €29,452 | €27,398 | -€2,054 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €35,240 | €40,071 | +€4,832 | +13.7% |
| Income taxes | 67/77 | €7,048 | €8,014 | +€966 | +13.7% |
| Profit (loss) for the period | 9904 | €28,192 | €32,057 | +€3,865 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,192 | €32,057 | +€3,865 | +13.7% |
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 7 October 2026 via checked.be.