ROCHA: 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.
ROCHA
Largest movements
- Cash -€67,449
down €67,449 (-65.5%), from €103,044 to €35,595
mainly Net result for the year (-€39,943) and Receivables within one year (-€19,542)
- Receivables within one year +€19,542
up €19,542 (+27.6%), from €70,731 to €90,273
of which Trade receivables: +€20,569
- Tangible fixed assets -€13,970
down €13,970 (-10.0%), from €139,708 to €125,738
of which Land and buildings: -€9,996
- Profit (loss) carried forward -€39,943
down €39,943 (-31.6%), from €126,377 to €86,434
- Tax, wage and social debts -€14,949
down €14,949 (-68.1%), from €21,937 to €6,988
of which Taxes: -€9,398
- Debts after one year -€11,652
down €11,652 (-11.9%), from €97,977 to €86,325
- Current portion of long-term debt +€5,199
up €5,199 (+45.4%), from €11,453 to €16,652
- Gross operating margin -€45,714
down €45,714 (-94.0%), from €48,616 to €2,901
- Other operating charges +€4,606
up €4,606 (+244%), from €1,888 to €6,494
- Taxes -€2,561
down €2,561 (-94.0%), from €2,725 to €164
- Financial charges -€2,070
down €2,070 (-8.3%), from €24,971 to €22,902
- Financial income -€2,035
down €2,035 (-57.6%), from €3,535 to €1,500
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 | €314,206 | €253,731 | -€60,475 | -19.2% |
| Fixed assets | 21/28 | €140,253 | €126,483 | -€13,770 | -9.8% |
| Tangible fixed assets | 22/27 | €139,708 | €125,738 | -€13,970 | -10.0% |
| Land and buildings | 22 | €129,953 | €119,956 | -€9,996 | -7.7% |
| Plant, machinery and equipment | 23 | €1,049 | €951 | -€98 | -9.4% |
| Furniture and vehicles | 24 | €8,706 | €4,831 | -€3,875 | -44.5% |
| Financial fixed assets | 28 | €545 | €745 | +€200 | +36.6% |
| Current assets | 29/58 | €173,953 | €127,249 | -€46,705 | -26.8% |
| Amounts receivable within one year | 40/41 | €70,731 | €90,273 | +€19,542 | +27.6% |
| Trade receivables | 40 | €51,571 | €72,140 | +€20,569 | +39.9% |
| Other amounts receivable | 41 | €19,160 | €18,133 | -€1,027 | -5.4% |
| Cash at bank and in hand | 54/58 | €103,044 | €35,595 | -€67,449 | -65.5% |
| Deferred charges and accrued income | 490/1 | €178 | €1,381 | +€1,203 | +676% |
| Total equity and liabilities | 10/49 | €314,206 | €253,731 | -€60,475 | -19.2% |
| Equity | 10/15 | €162,812 | €121,557 | -€41,256 | -25.3% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,377 | €86,434 | -€39,943 | -31.6% |
| Investment grants | 15 | €18,375 | €17,063 | -€1,313 | -7.1% |
| Amounts payable | 17/49 | €151,394 | €132,175 | -€19,219 | -12.7% |
| Amounts payable after more than one year | 17 | €97,977 | €86,325 | -€11,652 | -11.9% |
| Financial debts | 170/4 | €97,977 | €86,325 | -€11,652 | -11.9% |
| Amounts payable within one year | 42/48 | €53,417 | €45,850 | -€7,567 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €11,453 | €16,652 | +€5,199 | +45.4% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €20,027 | €22,203 | +€2,176 | +10.9% |
| Suppliers | 440/4 | €20,027 | €22,203 | +€2,176 | +10.9% |
| Taxes, remuneration and social security | 45 | €21,937 | €6,988 | -€14,949 | -68.1% |
| Taxes | 450/3 | €13,535 | €4,138 | -€9,398 | -69.4% |
| Remuneration and social security | 454/9 | €8,401 | €2,850 | -€5,551 | -66.1% |
| Remuneration, social security and pensions | 62 | €687 | - | -€687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,975 | €14,784 | -€1,191 | -7.5% |
| Other operating charges | 640/8 | €1,888 | €6,494 | +€4,606 | +244% |
| Gross operating margin | 9900 | €48,616 | €2,901 | -€45,714 | -94.0% |
| Operating profit (loss) | 9901 | €30,065 | -€18,377 | -€48,442 | |
| Financial income | 75/76B | €3,535 | €1,500 | -€2,035 | -57.6% |
| Recurring financial income | 75 | €3,535 | €1,500 | -€2,035 | -57.6% |
| Financial charges | 65/66B | €24,971 | €22,902 | -€2,070 | -8.3% |
| Recurring financial charges | 65 | €24,971 | €22,902 | -€2,070 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €8,629 | -€39,779 | -€48,408 | |
| Income taxes | 67/77 | €2,725 | €164 | -€2,561 | -94.0% |
| Profit (loss) for the period | 9904 | €5,904 | -€39,943 | -€45,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,904 | -€39,943 | -€45,847 |
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 16 October 2026 via checked.be.