ROCCIA: 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.
ROCCIA
Largest movements
- Receivables within one year -€15,871
down €15,871 (-65.5%), from €24,220 to €8,349
of which Trade receivables: -€10,180
- Tangible fixed assets -€13,943
down €13,943 (-28.5%), from €48,863 to €34,920
of which Plant, machinery and equipment: -€10,486
- Cash +€2,010
up €2,010 (+216.7%), from €928 to €2,938
mainly Depreciation (+€17,841) and Receivables within one year (+€15,871)
- Deferred charges and accrued income +€1,739
up €1,739 (+90.8%), from €1,915 to €3,654
- Financial fixed assets +€1,339
up €1,339 (+44.4%), from €3,019 to €4,357
- Trade debts -€21,580
down €21,580 (-86.7%), from €24,889 to €3,310
- Debts after one year -€6,355
down €6,355 (-76.1%), from €8,355 to €2,000
- Profit (loss) carried forward +€6,030
new in 2025: €6,030
- Other debts -€5,398
down €5,398 (-50.7%), from €10,656 to €5,258
- Accrued charges and deferred income +€5,160
up €5,160 (+364.1%), from €1,418 to €6,578
- Staff costs -€35,736
down €35,736 (-88.8%), from €40,261 to €4,525
- Gross operating margin -€25,959
down €25,959 (-39.5%), from €65,726 to €39,767
- Write-downs +€4,668
new in 2025: €4,668
- Taxes +€3,408
up €3,408 (+2253.8%), from €151 to €3,559
- Financial charges -€3,350
down €3,350 (-93.0%), from €3,603 to €253
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.
Cash bridge derived
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 | €98,193 | €72,466 | -€25,727 | -26.2% |
| Fixed assets | 21/28 | €58,604 | €45,000 | -€13,605 | -23.2% |
| Intangible fixed assets | 21 | €6,723 | €5,723 | -€1,000 | -14.9% |
| Tangible fixed assets | 22/27 | €48,863 | €34,920 | -€13,943 | -28.5% |
| Plant, machinery and equipment | 23 | €21,898 | €11,412 | -€10,486 | -47.9% |
| Furniture and vehicles | 24 | €3,852 | €2,036 | -€1,816 | -47.1% |
| Other tangible fixed assets | 26 | €23,113 | €21,472 | -€1,641 | -7.1% |
| Financial fixed assets | 28 | €3,019 | €4,357 | +€1,339 | +44.4% |
| Current assets | 29/58 | €39,589 | €27,466 | -€12,122 | -30.6% |
| Stocks and contracts in progress | 3 | €12,526 | €12,526 | = | 0.0% |
| Stocks | 30/36 | €12,526 | €12,526 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,220 | €8,349 | -€15,871 | -65.5% |
| Trade receivables | 40 | €10,180 | €0 | -€10,180 | -100.0% |
| Other amounts receivable | 41 | €14,040 | €8,349 | -€5,691 | -40.5% |
| Cash at bank and in hand | 54/58 | €928 | €2,938 | +€2,010 | +216.7% |
| Deferred charges and accrued income | 490/1 | €1,915 | €3,654 | +€1,739 | +90.8% |
| Total equity and liabilities | 10/49 | €98,193 | €72,466 | -€25,727 | -26.2% |
| Equity | 10/15 | €29,023 | €35,053 | +€6,030 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,423 | €10,423 | = | 0.0% |
| Distributable reserves | 133 | €10,423 | €10,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,030 | +€6,030 | |
| Amounts payable | 17/49 | €69,170 | €37,412 | -€31,758 | -45.9% |
| Amounts payable after more than one year | 17 | €8,355 | €2,000 | -€6,355 | -76.1% |
| Financial debts | 170/4 | €8,355 | €2,000 | -€6,355 | -76.1% |
| Amounts payable within one year | 42/48 | €59,398 | €28,835 | -€30,563 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | €11,514 | €6,624 | -€4,890 | -42.5% |
| Trade debts | 44 | €24,889 | €3,310 | -€21,580 | -86.7% |
| Suppliers | 440/4 | €24,889 | €3,310 | -€21,580 | -86.7% |
| Taxes, remuneration and social security | 45 | €12,339 | €13,644 | +€1,305 | +10.6% |
| Taxes | 450/3 | €7,250 | €13,644 | +€6,393 | +88.2% |
| Remuneration and social security | 454/9 | €5,089 | €0 | -€5,089 | -100.0% |
| Other amounts payable | 47/48 | €10,656 | €5,258 | -€5,398 | -50.7% |
| Accrued charges and deferred income | 492/3 | €1,418 | €6,578 | +€5,160 | +364.1% |
| Remuneration, social security and pensions | 62 | €40,261 | €4,525 | -€35,736 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,634 | €17,841 | +€1,207 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,668 | +€4,668 | |
| Other operating charges | 640/8 | €4,626 | €2,891 | -€1,735 | -37.5% |
| Gross operating margin | 9900 | €65,726 | €39,767 | -€25,959 | -39.5% |
| Operating profit (loss) | 9901 | €4,205 | €9,842 | +€5,637 | +134.1% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100.0% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100.0% |
| Financial charges | 65/66B | €3,603 | €253 | -€3,350 | -93.0% |
| Recurring financial charges | 65 | €3,603 | €253 | -€3,350 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €614 | €9,589 | +€8,975 | +1461.3% |
| Income taxes | 67/77 | €151 | €3,559 | +€3,408 | +2253.8% |
| Profit (loss) for the period | 9904 | €463 | €6,030 | +€5,567 | +1202.5% |
| Profit (loss) for the period to be appropriated | 9905 | €463 | €6,030 | +€5,567 | +1202.5% |
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 11 October 2026 via checked.be.