ROCCA SISTERS: 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 SISTERS
Largest movements
- Cash -€3,661
down €3,661 (-36.2%), from €10,102 to €6,441
mainly Debts after one year (-€4,968) and Trade debts (-€4,110)
- Receivables within one year -€3,406
down €3,406 (-77.3%), from €4,404 to €998
of which Trade receivables: -€4,404
- Tangible fixed assets -€2,846
down €2,846 (-23.0%), from €12,384 to €9,539
of which Other tangible fixed assets: -€1,596
- Debts after one year -€4,968
no longer reported in 2025 (was €4,968)
- Trade debts -€4,110
down €4,110 (-100%), from €4,110 to €0
- Other debts -€3,501
down €3,501 (-49.9%), from €7,009 to €3,509
- Profit (loss) carried forward +€3,192
up €3,192 (+22.1%), from -€14,419 to -€11,227
- Current portion of long-term debt -€751
down €751 (-13.1%), from €5,719 to €4,968
- Depreciation -€3,087
down €3,087 (-52.0%), from €5,932 to €2,846
- Staff costs +€2,994
new in 2025: €2,994
- Other operating charges -€742
down €742 (-32.6%), from €2,274 to €1,531
- Financial charges -€702
down €702, from €479 to -€222
- Financial income +€191
new in 2025: €191
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 | €27,086 | €17,111 | -€9,975 | -36.8% |
| Fixed assets | 21/28 | €12,517 | €9,671 | -€2,846 | -22.7% |
| Tangible fixed assets | 22/27 | €12,384 | €9,539 | -€2,846 | -23.0% |
| Plant, machinery and equipment | 23 | €71 | - | -€71 | |
| Furniture and vehicles | 24 | €2,165 | €986 | -€1,179 | -54.5% |
| Other tangible fixed assets | 26 | €10,148 | €8,553 | -€1,596 | -15.7% |
| Financial fixed assets | 28 | €133 | €133 | = | 0.0% |
| Current assets | 29/58 | €14,569 | €7,440 | -€7,129 | -48.9% |
| Amounts receivable within one year | 40/41 | €4,404 | €998 | -€3,406 | -77.3% |
| Trade receivables | 40 | €4,404 | - | -€4,404 | |
| Other amounts receivable | 41 | - | €998 | +€998 | |
| Cash at bank and in hand | 54/58 | €10,102 | €6,441 | -€3,661 | -36.2% |
| Deferred charges and accrued income | 490/1 | €63 | - | -€63 | |
| Total equity and liabilities | 10/49 | €27,086 | €17,111 | -€9,975 | -36.8% |
| Equity | 10/15 | €3,581 | €6,773 | +€3,192 | +89.1% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,419 | -€11,227 | +€3,192 | +22.1% |
| Amounts payable | 17/49 | €23,505 | €10,338 | -€13,167 | -56.0% |
| Amounts payable after more than one year | 17 | €4,968 | - | -€4,968 | |
| Financial debts | 170/4 | €4,968 | - | -€4,968 | |
| Amounts payable within one year | 42/48 | €18,537 | €10,338 | -€8,200 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €5,719 | €4,968 | -€751 | -13.1% |
| Trade debts | 44 | €4,110 | €0 | -€4,110 | -100% |
| Suppliers | 440/4 | €4,110 | €0 | -€4,110 | -100% |
| Taxes, remuneration and social security | 45 | €1,699 | €1,861 | +€162 | +9.5% |
| Taxes | 450/3 | €699 | €361 | -€338 | -48.3% |
| Remuneration and social security | 454/9 | €1,000 | €1,500 | +€500 | +50.0% |
| Other amounts payable | 47/48 | €7,009 | €3,509 | -€3,501 | -49.9% |
| Remuneration, social security and pensions | 62 | - | €2,994 | +€2,994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,932 | €2,846 | -€3,087 | -52.0% |
| Other operating charges | 640/8 | €2,274 | €1,531 | -€742 | -32.6% |
| Gross operating margin | 9900 | €10,313 | €10,151 | -€162 | -1.6% |
| Operating profit (loss) | 9901 | €2,107 | €2,780 | +€673 | +31.9% |
| Financial income | 75/76B | - | €191 | +€191 | |
| Recurring financial income | 75 | - | €191 | +€191 | |
| Financial charges | 65/66B | €479 | -€222 | -€702 | |
| Recurring financial charges | 65 | €479 | -€222 | -€702 | |
| Profit (loss) for the period before taxes | 9903 | €1,628 | €3,192 | +€1,565 | +96.1% |
| Profit (loss) for the period | 9904 | €1,628 | €3,192 | +€1,565 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,628 | €3,192 | +€1,565 | +96.1% |
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 30 October 2026 via checked.be.