Rocco: 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.
Rocco
Largest movements
- Cash +€39,701
up €39,701 (+620.6%), from €6,397 to €46,098
mainly Net result for the year (+€24,731) and Tax, wage and social debts (+€6,688)
- Stocks and contracts -€4,963
down €4,963 (-21.2%), from €23,437 to €18,475
- Receivables within one year -€845
down €845 (-55.7%), from €1,517 to €672
of which Trade receivables: -€1,136
- Profit (loss) carried forward +€14,418
no longer reported in 2026 (was -€14,418)
- Reserves +€10,313
new in 2026: €10,313
- Tax, wage and social debts +€6,688
new in 2026: €6,688
- Other debts +€2,045
up €2,045 (+4.5%), from €45,452 to €47,497
- Gross operating margin +€32,827
up €32,827, from -€4,123 to €28,704
- Taxes +€3,359
new in 2026: €3,359
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,352 | €65,263 | +€33,911 | +108.2% |
| Current assets | 29/58 | €31,352 | €65,263 | +€33,911 | +108.2% |
| Stocks and contracts in progress | 3 | €23,437 | €18,475 | -€4,963 | -21.2% |
| Stocks | 30/36 | €23,437 | €18,475 | -€4,963 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,517 | €672 | -€845 | -55.7% |
| Trade receivables | 40 | €1,136 | - | -€1,136 | |
| Other amounts receivable | 41 | €381 | €672 | +€291 | +76.3% |
| Cash at bank and in hand | 54/58 | €6,397 | €46,098 | +€39,701 | +620.6% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €31,352 | €65,263 | +€33,911 | +108.2% |
| Equity | 10/15 | -€14,318 | €10,413 | +€24,731 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €10,313 | +€10,313 | |
| Distributable reserves | 133 | - | €10,313 | +€10,313 | |
| Profit (loss) carried forward | 14 | -€14,418 | - | +€14,418 | |
| Amounts payable | 17/49 | €45,670 | €54,850 | +€9,180 | +20.1% |
| Amounts payable within one year | 42/48 | €45,670 | €54,850 | +€9,180 | +20.1% |
| Trade debts | 44 | €218 | €665 | +€447 | +205.0% |
| Suppliers | 440/4 | €218 | €665 | +€447 | +205.0% |
| Taxes, remuneration and social security | 45 | - | €6,688 | +€6,688 | |
| Taxes | 450/3 | - | €6,688 | +€6,688 | |
| Other amounts payable | 47/48 | €45,452 | €47,497 | +€2,045 | +4.5% |
| Other operating charges | 640/8 | €532 | €400 | -€132 | -24.9% |
| Gross operating margin | 9900 | -€4,123 | €28,704 | +€32,827 | |
| Operating profit (loss) | 9901 | -€4,655 | €28,304 | +€32,959 | |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €76 | €214 | +€138 | +181.3% |
| Recurring financial charges | 65 | €76 | €214 | +€138 | +181.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,693 | €28,090 | +€32,784 | |
| Income taxes | 67/77 | - | €3,359 | +€3,359 | |
| Profit (loss) for the period | 9904 | -€4,693 | €24,731 | +€29,425 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,693 | €24,731 | +€29,425 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.