ROCCO GRANATA: 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.
ROCCO GRANATA
Largest movements
- Cash +€42,858
up €42,858 (+4.6%), from €931,486 to €974,343
mainly Net result for the year (+€30,063) and Depreciation (+€11,735)
- Tangible fixed assets -€11,735
down €11,735 (-46.4%), from €25,308 to €13,573
- Reserves +€30,063
up €30,063 (+3.4%), from €896,181 to €926,244
of which Distributable reserves: +€30,063
- Gross operating margin -€22,958
down €22,958 (-31.5%), from €72,794 to €49,836
- Taxes -€6,309
down €6,309 (-36.6%), from €17,238 to €10,929
- Financial income -€1,280
down €1,280 (-27.0%), from €4,743 to €3,463
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 | €958,999 | €988,244 | +€29,246 | +3.0% |
| Fixed assets | 21/28 | €25,308 | €13,573 | -€11,735 | -46.4% |
| Tangible fixed assets | 22/27 | €25,308 | €13,573 | -€11,735 | -46.4% |
| Furniture and vehicles | 24 | €25,308 | €13,573 | -€11,735 | -46.4% |
| Current assets | 29/58 | €933,691 | €974,672 | +€40,981 | +4.4% |
| Amounts receivable within one year | 40/41 | €1,592 | €110 | -€1,481 | -93.1% |
| Other amounts receivable | 41 | €1,592 | €110 | -€1,481 | -93.1% |
| Cash at bank and in hand | 54/58 | €931,486 | €974,343 | +€42,858 | +4.6% |
| Deferred charges and accrued income | 490/1 | €613 | €218 | -€395 | -64.5% |
| Total equity and liabilities | 10/49 | €958,999 | €988,244 | +€29,246 | +3.0% |
| Equity | 10/15 | €958,181 | €988,244 | +€30,063 | +3.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €896,181 | €926,244 | +€30,063 | +3.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €889,981 | €920,044 | +€30,063 | +3.4% |
| Amounts payable | 17/49 | €817 | - | -€817 | |
| Amounts payable within one year | 42/48 | €817 | - | -€817 | |
| Taxes, remuneration and social security | 45 | €817 | - | -€817 | |
| Taxes | 450/3 | €817 | - | -€817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,735 | €11,735 | = | 0.0% |
| Other operating charges | 640/8 | €297 | €240 | -€57 | -19.3% |
| Gross operating margin | 9900 | €72,794 | €49,836 | -€22,958 | -31.5% |
| Operating profit (loss) | 9901 | €60,762 | €37,861 | -€22,901 | -37.7% |
| Financial income | 75/76B | €4,743 | €3,463 | -€1,280 | -27.0% |
| Recurring financial income | 75 | €4,743 | €3,463 | -€1,280 | -27.0% |
| Financial charges | 65/66B | €248 | €332 | +€85 | +34.2% |
| Recurring financial charges | 65 | €248 | €332 | +€85 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €65,257 | €40,991 | -€24,266 | -37.2% |
| Income taxes | 67/77 | €17,238 | €10,929 | -€6,309 | -36.6% |
| Profit (loss) for the period | 9904 | €48,019 | €30,063 | -€17,957 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,019 | €30,063 | -€17,957 | -37.4% |
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 25 October 2026 via checked.be.