ROCCABELLA: 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.
ROCCABELLA
Largest movements
- Tangible fixed assets -€38,616
down €38,616 (-12.8%), from €301,554 to €262,938
- Cash -€27,128
down €27,128 (-44.9%), from €60,469 to €33,341
mainly Debts after one year (-€47,112) and Contributions, distributions and other (-€29,214)
- Debts after one year -€47,112
down €47,112 (-23.5%), from €200,383 to €153,271
- Reserves -€29,017
down €29,017 (-22.1%), from €131,067 to €102,050
- Other debts +€25,380
up €25,380 (+31,337%), from €81 to €25,461
- Tax, wage and social debts -€11,449
down €11,449 (-76.0%), from €15,057 to €3,609
- Trade debts -€4,309
down €4,309 (-84.0%), from €5,129 to €820
- Gross operating margin -€58,379
down €58,379 (-55.3%), from €105,584 to €47,205
- Taxes -€15,353
down €15,353 (-89.0%), from €17,255 to €1,902
- Financial charges -€1,819
down €1,819 (-33.7%), from €5,397 to €3,578
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 | €398,755 | €332,686 | -€66,070 | -16.6% |
| Fixed assets | 21/28 | €301,554 | €262,938 | -€38,616 | -12.8% |
| Tangible fixed assets | 22/27 | €301,554 | €262,938 | -€38,616 | -12.8% |
| Land and buildings | 22 | €102,214 | €87,436 | -€14,778 | -14.5% |
| Furniture and vehicles | 24 | €7,827 | €1,367 | -€6,461 | -82.5% |
| Other tangible fixed assets | 26 | €191,512 | €174,135 | -€17,378 | -9.1% |
| Current assets | 29/58 | €97,201 | €69,748 | -€27,454 | -28.2% |
| Amounts receivable within one year | 40/41 | €33,377 | €35,025 | +€1,648 | +4.9% |
| Trade receivables | 40 | €29,448 | €34,700 | +€5,252 | +17.8% |
| Other amounts receivable | 41 | €3,929 | €325 | -€3,604 | -91.7% |
| Cash at bank and in hand | 54/58 | €60,469 | €33,341 | -€27,128 | -44.9% |
| Deferred charges and accrued income | 490/1 | €3,355 | €1,382 | -€1,974 | -58.8% |
| Total equity and liabilities | 10/49 | €398,755 | €332,686 | -€66,070 | -16.6% |
| Equity | 10/15 | €137,267 | €108,250 | -€29,017 | -21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,067 | €102,050 | -€29,017 | -22.1% |
| Distributable reserves | 133 | €131,067 | €102,050 | -€29,017 | -22.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €261,488 | €224,435 | -€37,053 | -14.2% |
| Amounts payable after more than one year | 17 | €200,383 | €153,271 | -€47,112 | -23.5% |
| Financial debts | 170/4 | €200,383 | €153,271 | -€47,112 | -23.5% |
| Amounts payable within one year | 42/48 | €61,106 | €71,165 | +€10,059 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €34,774 | €35,220 | +€446 | +1.3% |
| Financial debts | 43 | €6,065 | €6,056 | -€9 | -0.1% |
| Credit institutions | 430/8 | €6,065 | €6,056 | -€9 | -0.1% |
| Trade debts | 44 | €5,129 | €820 | -€4,309 | -84.0% |
| Suppliers | 440/4 | €5,129 | €820 | -€4,309 | -84.0% |
| Taxes, remuneration and social security | 45 | €15,057 | €3,609 | -€11,449 | -76.0% |
| Taxes | 450/3 | €15,057 | €3,609 | -€11,449 | -76.0% |
| Other amounts payable | 47/48 | €81 | €25,461 | +€25,380 | +31,337% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,305 | €38,616 | +€311 | +0.8% |
| Other operating charges | 640/8 | €3,619 | €3,047 | -€573 | -15.8% |
| Gross operating margin | 9900 | €105,584 | €47,205 | -€58,379 | -55.3% |
| Operating profit (loss) | 9901 | €63,660 | €5,542 | -€58,118 | -91.3% |
| Financial income | 75/76B | €0 | €135 | +€135 | |
| Recurring financial income | 75 | €0 | €135 | +€135 | |
| Financial charges | 65/66B | €5,397 | €3,578 | -€1,819 | -33.7% |
| Recurring financial charges | 65 | €5,397 | €3,578 | -€1,819 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €58,262 | €2,099 | -€56,164 | -96.4% |
| Income taxes | 67/77 | €17,255 | €1,902 | -€15,353 | -89.0% |
| Profit (loss) for the period | 9904 | €41,007 | €197 | -€40,811 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,007 | €197 | -€40,811 | -99.5% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.