ROCCIMMO: what changed
Two fiscal 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.
ROCCIMMO
Largest movements
- Deferred charges and accrued income +€26,341
up €26,341 (+100.7%), from €26,153 to €52,494
- Receivables after one year +€19,209
up €19,209, from €0 to €19,209
- Receivables within one year +€16,742
up €16,742 (+257.6%), from €6,500 to €23,242
of which Other amounts receivable: +€16,742
- Cash +€14,821
up €14,821 (+44.5%), from €33,270 to €48,091
mainly Other debts (+€136,723) and Net result for the year (+€100,230)
- Tangible fixed assets -€10,925
down €10,925 (-5.0%), from €217,199 to €206,274
- Other debts +€136,723
up €136,723 (+388.8%), from €35,163 to €171,886
- Profit (loss) carried forward -€41,785
down €41,785 (-100.0%), from €41,785 to €0
- Debts after one year -€22,664
down €22,664 (-7.5%), from €300,210 to €277,547
- Trade debts -€6,369
down €6,369 (-90.8%), from €7,016 to €646
- Gross operating margin +€79,956
up €79,956 (+107.9%), from €74,132 to €154,088
- Taxes +€21,824
up €21,824 (+190.0%), from €11,485 to €33,310
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 | €418,568 | €484,755 | +€66,187 | +15.8% |
| Fixed assets | 21/28 | €217,199 | €206,274 | -€10,925 | -5.0% |
| Tangible fixed assets | 22/27 | €217,199 | €206,274 | -€10,925 | -5.0% |
| Land and buildings | 22 | €217,199 | €206,274 | -€10,925 | -5.0% |
| Current assets | 29/58 | €201,368 | €278,481 | +€77,112 | +38.3% |
| Amounts receivable after more than one year | 29 | €0 | €19,209 | +€19,209 | |
| Other amounts receivable | 291 | €0 | €19,209 | +€19,209 | |
| Stocks and contracts in progress | 3 | €135,445 | €135,445 | = | 0.0% |
| Stocks | 30/36 | €135,445 | €135,445 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,500 | €23,242 | +€16,742 | +257.6% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €6,500 | €23,242 | +€16,742 | +257.6% |
| Cash at bank and in hand | 54/58 | €33,270 | €48,091 | +€14,821 | +44.5% |
| Deferred charges and accrued income | 490/1 | €26,153 | €52,494 | +€26,341 | +100.7% |
| Total equity and liabilities | 10/49 | €418,568 | €484,755 | +€66,187 | +15.8% |
| Equity | 10/15 | €46,285 | €4,500 | -€41,785 | -90.3% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,785 | €0 | -€41,785 | -100.0% |
| Amounts payable | 17/49 | €372,283 | €480,255 | +€107,972 | +29.0% |
| Amounts payable after more than one year | 17 | €300,210 | €277,547 | -€22,664 | -7.5% |
| Financial debts | 170/4 | €300,210 | €277,547 | -€22,664 | -7.5% |
| Amounts payable within one year | 42/48 | €70,553 | €201,197 | +€130,644 | +185.2% |
| Current portion of amounts payable after more than one year | 42 | €21,917 | €22,664 | +€746 | +3.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,016 | €646 | -€6,369 | -90.8% |
| Suppliers | 440/4 | €7,016 | €646 | -€6,369 | -90.8% |
| Taxes, remuneration and social security | 45 | €6,457 | €6,001 | -€456 | -7.1% |
| Taxes | 450/3 | €4,957 | €6,001 | +€1,044 | +21.1% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €35,163 | €171,886 | +€136,723 | +388.8% |
| Accrued charges and deferred income | 492/3 | €1,519 | €1,512 | -€8 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,925 | €10,925 | = | 0.0% |
| Other operating charges | 640/8 | €584 | €66 | -€519 | -88.8% |
| Gross operating margin | 9900 | €74,132 | €154,088 | +€79,956 | +107.9% |
| Operating profit (loss) | 9901 | €62,622 | €143,097 | +€80,475 | +128.5% |
| Financial income | 75/76B | €1,407 | €421 | -€986 | -70.1% |
| Recurring financial income | 75 | €1,407 | €421 | -€986 | -70.1% |
| Financial charges | 65/66B | €10,759 | €9,979 | -€780 | -7.3% |
| Recurring financial charges | 65 | €10,759 | €9,979 | -€780 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €53,271 | €133,540 | +€80,269 | +150.7% |
| Income taxes | 67/77 | €11,485 | €33,310 | +€21,824 | +190.0% |
| Profit (loss) for the period | 9904 | €41,785 | €100,230 | +€58,445 | +139.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,785 | €100,230 | +€58,445 | +139.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.