ROCCA BAT: 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.
ROCCA BAT
Largest movements
- Receivables within one year -€266,299
down €266,299 (-61.0%), from €436,525 to €170,226
of which Trade receivables: -€247,546
- Stocks and contracts -€179,604
down €179,604 (-46.9%), from €383,104 to €203,500
- Debts after one year -€470,000
down €470,000 (-78.3%), from €600,000 to €130,000
- Other debts +€83,956
up €83,956 (+36.5%), from €229,926 to €313,882
- Profit (loss) carried forward -€70,162
down €70,162 (-25.2%), from -€278,485 to -€348,647
- Tax, wage and social debts +€10,997
up €10,997 (+123%), from €8,928 to €19,926
of which Remuneration and social security: +€10,507
- Gross operating margin -€47,083
down €47,083, from €24,440 to -€22,643
- Staff costs +€24,277
up €24,277 (+501%), from €4,843 to €29,121
- Financial charges +€12,906
up €12,906 (+1,268%), from €1,018 to €13,924
- Taxes -€4,657
down €4,657 (-90.5%), from €5,147 to €491
- Other operating charges +€1,285
up €1,285 (+54.0%), from €2,380 to €3,664
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 | €946,132 | €498,498 | -€447,634 | -47.3% |
| Fixed assets | 21/28 | €764 | €405 | -€359 | -47.0% |
| Tangible fixed assets | 22/27 | €764 | €405 | -€359 | -47.0% |
| Furniture and vehicles | 24 | €764 | €405 | -€359 | -47.0% |
| Current assets | 29/58 | €945,368 | €498,093 | -€447,275 | -47.3% |
| Stocks and contracts in progress | 3 | €383,104 | €203,500 | -€179,604 | -46.9% |
| Stocks | 30/36 | €383,104 | €203,500 | -€179,604 | -46.9% |
| Amounts receivable within one year | 40/41 | €436,525 | €170,226 | -€266,299 | -61.0% |
| Trade receivables | 40 | €347,331 | €99,785 | -€247,546 | -71.3% |
| Other amounts receivable | 41 | €89,194 | €70,441 | -€18,753 | -21.0% |
| Current investments | 50/53 | €121,000 | €121,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,158 | €938 | -€3,220 | -77.4% |
| Deferred charges and accrued income | 490/1 | €581 | €2,429 | +€1,848 | +318% |
| Total equity and liabilities | 10/49 | €946,132 | €498,498 | -€447,634 | -47.3% |
| Equity | 10/15 | -€142,862 | -€213,023 | -€70,162 | -49.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €105,623 | €105,623 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €102,623 | €102,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€278,485 | -€348,647 | -€70,162 | -25.2% |
| Amounts payable | 17/49 | €1,088,994 | €711,521 | -€377,473 | -34.7% |
| Amounts payable after more than one year | 17 | €600,000 | €130,000 | -€470,000 | -78.3% |
| Financial debts | 170/4 | €600,000 | €130,000 | -€470,000 | -78.3% |
| Amounts payable within one year | 42/48 | €488,994 | €581,521 | +€92,527 | +18.9% |
| Trade debts | 44 | €250,140 | €247,714 | -€2,426 | -1.0% |
| Suppliers | 440/4 | €250,140 | €247,714 | -€2,426 | -1.0% |
| Taxes, remuneration and social security | 45 | €8,928 | €19,926 | +€10,997 | +123% |
| Taxes | 450/3 | €4,634 | €5,124 | +€491 | +10.6% |
| Remuneration and social security | 454/9 | €4,295 | €14,801 | +€10,507 | +245% |
| Other amounts payable | 47/48 | €229,926 | €313,882 | +€83,956 | +36.5% |
| Remuneration, social security and pensions | 62 | €4,843 | €29,121 | +€24,277 | +501% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €359 | +€45 | +14.4% |
| Other operating charges | 640/8 | €2,380 | €3,664 | +€1,285 | +54.0% |
| Gross operating margin | 9900 | €24,440 | -€22,643 | -€47,083 | |
| Operating profit (loss) | 9901 | €16,903 | -€55,787 | -€72,690 | |
| Financial income | 75/76B | €0 | €39 | +€39 | +14,370% |
| Recurring financial income | 75 | €0 | €39 | +€39 | +14,370% |
| Financial charges | 65/66B | €1,018 | €13,924 | +€12,906 | +1,268% |
| Recurring financial charges | 65 | €1,018 | €13,924 | +€12,906 | +1,268% |
| Profit (loss) for the period before taxes | 9903 | €15,886 | -€69,671 | -€85,557 | |
| Income taxes | 67/77 | €5,147 | €491 | -€4,657 | -90.5% |
| Profit (loss) for the period | 9904 | €10,739 | -€70,162 | -€80,900 | |
| Transfer from tax-exempt reserves | 789 | €35,600 | - | -€35,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,339 | -€70,162 | -€116,500 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.