ROCCA NETT: what changed
ROCCA NETT
Largest movements
- Receivables within one year -€4,309
down €4,309 (-33.2%), from €12,992 to €8,683
of which Trade receivables: -€2,369
- Tangible fixed assets -€1,462
down €1,462 (-22.5%), from €6,503 to €5,041
- Debts after one year -€4,488
down €4,488 (-16.8%), from €26,738 to €22,250
- Profit (loss) carried forward -€3,697
down €3,697 (-13.1%), from -€28,285 to -€31,981
- Accrued charges and deferred income +€1,330
up €1,330 (+241%), from €553 to €1,883
- Current portion of long-term debt +€443
up €443 (+11.0%), from €4,045 to €4,488
- Short-term financial debts +€403
up €403 (+6.9%), from €5,811 to €6,214
- Taxes -€1,601
down €1,601 (-90.1%), from €1,777 to €176
- Financial income -€1,098
down €1,098 (-100.0%), from €1,098 to €0
- Gross operating margin -€332
down €332 (-8.9%), from €3,752 to €3,420
- Depreciation +€314
up €314 (+25.5%), from €1,230 to €1,544
- Other operating charges -€204
down €204 (-14.6%), from €1,402 to €1,198
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,588 | €13,817 | -€5,771 | -29.5% |
| Fixed assets | 21/28 | €6,596 | €5,134 | -€1,462 | -22.2% |
| Tangible fixed assets | 22/27 | €6,503 | €5,041 | -€1,462 | -22.5% |
| Furniture and vehicles | 24 | €6,503 | €5,041 | -€1,462 | -22.5% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €12,992 | €8,683 | -€4,309 | -33.2% |
| Amounts receivable within one year | 40/41 | €12,992 | €8,683 | -€4,309 | -33.2% |
| Trade receivables | 40 | €6,087 | €3,717 | -€2,369 | -38.9% |
| Other amounts receivable | 41 | €6,905 | €4,966 | -€1,939 | -28.1% |
| Total equity and liabilities | 10/49 | €19,588 | €13,817 | -€5,771 | -29.5% |
| Equity | 10/15 | -€22,085 | -€25,781 | -€3,697 | -16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,285 | -€31,981 | -€3,697 | -13.1% |
| Amounts payable | 17/49 | €41,672 | €39,598 | -€2,074 | -5.0% |
| Amounts payable after more than one year | 17 | €26,738 | €22,250 | -€4,488 | -16.8% |
| Financial debts | 170/4 | €26,738 | €22,250 | -€4,488 | -16.8% |
| Amounts payable within one year | 42/48 | €14,382 | €15,465 | +€1,083 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €4,045 | €4,488 | +€443 | +11.0% |
| Financial debts | 43 | €5,811 | €6,214 | +€403 | +6.9% |
| Other loans | 439 | €5,811 | €6,214 | +€403 | +6.9% |
| Trade debts | 44 | €2,215 | €2,379 | +€164 | +7.4% |
| Suppliers | 440/4 | €2,215 | €2,379 | +€164 | +7.4% |
| Taxes, remuneration and social security | 45 | €2,311 | €2,385 | +€74 | +3.2% |
| Taxes | 450/3 | €2,311 | €2,385 | +€74 | +3.2% |
| Accrued charges and deferred income | 492/3 | €553 | €1,883 | +€1,330 | +241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €1,544 | +€314 | +25.5% |
| Other operating charges | 640/8 | €1,402 | €1,198 | -€204 | -14.6% |
| Gross operating margin | 9900 | €3,752 | €3,420 | -€332 | -8.9% |
| Operating profit (loss) | 9901 | €1,120 | €678 | -€442 | -39.4% |
| Financial income | 75/76B | €1,098 | €0 | -€1,098 | -100.0% |
| Recurring financial income | 75 | €1,098 | €0 | -€1,098 | -100.0% |
| Financial charges | 65/66B | €4,364 | €4,199 | -€166 | -3.8% |
| Recurring financial charges | 65 | €4,364 | €4,199 | -€166 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,146 | -€3,520 | -€1,374 | -64.0% |
| Income taxes | 67/77 | €1,777 | €176 | -€1,601 | -90.1% |
| Profit (loss) for the period | 9904 | -€3,923 | -€3,697 | +€226 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,923 | -€3,697 | +€226 | +5.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.