ROCCA GROUP: 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 GROUP
Largest movements
- Cash -€13,847
no longer reported in 2025 (was €13,847)
mainly Other debts (-€29,333) and Tax, wage and social debts (-€11,600)
- Receivables within one year +€9,794
up €9,794 (+8.5%), from €115,544 to €125,338
of which Other amounts receivable: +€23,795
- Short-term financial debts +€30,203
new in 2025: €30,203
- Other debts -€29,333
down €29,333 (-28.4%), from €103,298 to €73,965
- Tax, wage and social debts -€11,600
down €11,600 (-70.1%), from €16,551 to €4,951
of which Remuneration and social security: -€10,790
- Profit (loss) carried forward +€5,128
up €5,128 (+12.5%), from €41,150 to €46,278
- Gross operating margin -€2,315
down €2,315 (-22.1%), from €10,488 to €8,173
- Financial charges -€772
down €772 (-52.0%), from €1,485 to €712
of which Non-recurring financial charges: -€1,058
- Financial income +€499
up €499 (+220%), from €227 to €727
- Other operating charges +€293
up €293 (+35.6%), from €823 to €1,116
- Depreciation -€236
down €236 (-32.1%), from €736 to €500
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 | €170,554 | €165,475 | -€5,080 | -3.0% |
| Fixed assets | 21/28 | €715 | €216 | -€500 | -69.9% |
| Tangible fixed assets | 22/27 | €715 | €216 | -€500 | -69.9% |
| Plant, machinery and equipment | 23 | €488 | €173 | -€315 | -64.6% |
| Furniture and vehicles | 24 | €228 | €43 | -€185 | -81.1% |
| Current assets | 29/58 | €169,839 | €165,259 | -€4,580 | -2.7% |
| Amounts receivable after more than one year | 29 | €12,810 | €13,331 | +€521 | +4.1% |
| Other amounts receivable | 291 | €12,810 | €13,331 | +€521 | +4.1% |
| Stocks and contracts in progress | 3 | €26,500 | €26,500 | = | 0.0% |
| Contracts in progress | 37 | €26,500 | €26,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €115,544 | €125,338 | +€9,794 | +8.5% |
| Trade receivables | 40 | €102,399 | €88,397 | -€14,001 | -13.7% |
| Other amounts receivable | 41 | €13,146 | €36,940 | +€23,795 | +181% |
| Cash at bank and in hand | 54/58 | €13,847 | - | -€13,847 | |
| Deferred charges and accrued income | 490/1 | €1,138 | €90 | -€1,048 | -92.1% |
| Total equity and liabilities | 10/49 | €170,554 | €165,475 | -€5,080 | -3.0% |
| Equity | 10/15 | €42,350 | €47,478 | +€5,128 | +12.1% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,150 | €46,278 | +€5,128 | +12.5% |
| Amounts payable | 17/49 | €128,204 | €117,996 | -€10,208 | -8.0% |
| Amounts payable within one year | 42/48 | €128,204 | €117,996 | -€10,208 | -8.0% |
| Financial debts | 43 | - | €30,203 | +€30,203 | |
| Credit institutions | 430/8 | - | €30,203 | +€30,203 | |
| Trade debts | 44 | €8,355 | €8,877 | +€522 | +6.2% |
| Suppliers | 440/4 | €8,355 | €8,877 | +€522 | +6.2% |
| Taxes, remuneration and social security | 45 | €16,551 | €4,951 | -€11,600 | -70.1% |
| Taxes | 450/3 | €5,761 | €4,951 | -€810 | -14.1% |
| Remuneration and social security | 454/9 | €10,790 | - | -€10,790 | |
| Other amounts payable | 47/48 | €103,298 | €73,965 | -€29,333 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €736 | €500 | -€236 | -32.1% |
| Other operating charges | 640/8 | €823 | €1,116 | +€293 | +35.6% |
| Gross operating margin | 9900 | €10,488 | €8,173 | -€2,315 | -22.1% |
| Operating profit (loss) | 9901 | €8,929 | €6,558 | -€2,371 | -26.6% |
| Financial income | 75/76B | €227 | €727 | +€499 | +220% |
| Recurring financial income | 75 | €227 | €727 | +€499 | +220% |
| Financial charges | 65/66B | €1,485 | €712 | -€772 | -52.0% |
| Recurring financial charges | 65 | €427 | €712 | +€285 | +66.8% |
| Non-recurring financial charges | 66B | €1,058 | - | -€1,058 | |
| Profit (loss) for the period before taxes | 9903 | €7,672 | €6,572 | -€1,100 | -14.3% |
| Income taxes | 67/77 | €1,672 | €1,444 | -€229 | -13.7% |
| Profit (loss) for the period | 9904 | €5,999 | €5,128 | -€871 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,999 | €5,128 | -€871 | -14.5% |
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 14 October 2026 via checked.be.