ROCHA & CO: 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.
ROCHA & CO
Largest movements
- Cash +€27,218
up €27,218 (+304.1%), from €8,951 to €36,169
mainly Debts after one year (+€58,032) and Current portion of long-term debt (+€15,404)
- Tangible fixed assets +€16,034
up €16,034 (+257.0%), from €6,239 to €22,273
of which Furniture and vehicles: +€16,135
- Receivables within one year -€2,191
down €2,191 (-1.6%), from €136,353 to €134,162
of which Other amounts receivable: -€6,210
- Debts after one year +€58,032
new in 2025: €58,032
- Current portion of long-term debt +€15,404
new in 2025: €15,404
- Profit (loss) carried forward -€13,066
down €13,066 (-98.1%), from -€13,319 to -€26,385
- Trade debts -€11,158
down €11,158 (-54.8%), from €20,356 to €9,198
- Tax, wage and social debts -€5,894
down €5,894 (-4.3%), from €138,492 to €132,598
of which Taxes: -€29,277
- Staff costs +€90,202
up €90,202 (+45.6%), from €197,986 to €288,188
- Gross operating margin +€62,510
up €62,510 (+24.8%), from €252,521 to €315,031
- Turnover +€49,804
up €49,804 (+6.0%), from €830,443 to €880,247
- Purchases and services -€12,706
down €12,706 (-2.2%), from €577,922 to €565,216
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 | €151,543 | €193,478 | +€41,935 | +27.7% |
| Fixed assets | 21/28 | €6,239 | €22,273 | +€16,034 | +257.0% |
| Tangible fixed assets | 22/27 | €6,239 | €22,273 | +€16,034 | +257.0% |
| Plant, machinery and equipment | 23 | €101 | - | -€101 | |
| Furniture and vehicles | 24 | €6,138 | €22,273 | +€16,135 | +262.9% |
| Current assets | 29/58 | €145,304 | €171,205 | +€25,901 | +17.8% |
| Amounts receivable within one year | 40/41 | €136,353 | €134,162 | -€2,191 | -1.6% |
| Trade receivables | 40 | €83,953 | €87,972 | +€4,019 | +4.8% |
| Other amounts receivable | 41 | €52,400 | €46,190 | -€6,210 | -11.9% |
| Cash at bank and in hand | 54/58 | €8,951 | €36,169 | +€27,218 | +304.1% |
| Deferred charges and accrued income | 490/1 | €0 | €874 | +€874 | |
| Total equity and liabilities | 10/49 | €151,543 | €193,478 | +€41,935 | +27.7% |
| Equity | 10/15 | -€8,688 | -€21,754 | -€13,066 | -150.4% |
| Contributions | 10/11 | €4,631 | €4,631 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,319 | -€26,385 | -€13,066 | -98.1% |
| Amounts payable | 17/49 | €160,231 | €215,232 | +€55,001 | +34.3% |
| Amounts payable after more than one year | 17 | - | €58,032 | +€58,032 | |
| Financial debts | 170/4 | - | €58,032 | +€58,032 | |
| Amounts payable within one year | 42/48 | €158,848 | €157,200 | -€1,648 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | - | €15,404 | +€15,404 | |
| Trade debts | 44 | €20,356 | €9,198 | -€11,158 | -54.8% |
| Suppliers | 440/4 | €20,356 | €9,198 | -€11,158 | -54.8% |
| Taxes, remuneration and social security | 45 | €138,492 | €132,598 | -€5,894 | -4.3% |
| Taxes | 450/3 | €45,418 | €16,141 | -€29,277 | -64.5% |
| Remuneration and social security | 454/9 | €93,074 | €116,457 | +€23,383 | +25.1% |
| Accrued charges and deferred income | 492/3 | €1,383 | - | -€1,383 | |
| Turnover | 70 | €830,443 | €880,247 | +€49,804 | +6.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €577,922 | €565,216 | -€12,706 | -2.2% |
| Remuneration, social security and pensions | 62 | €197,986 | €288,188 | +€90,202 | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,603 | €12,014 | +€8,411 | +233.4% |
| Other operating charges | 640/8 | €8,952 | €12,396 | +€3,444 | +38.5% |
| Gross operating margin | 9900 | €252,521 | €315,031 | +€62,510 | +24.8% |
| Operating profit (loss) | 9901 | €41,980 | €2,433 | -€39,547 | -94.2% |
| Financial income | 75/76B | €3,166 | €3,011 | -€155 | -4.9% |
| Recurring financial income | 75 | €3,166 | €3,011 | -€155 | -4.9% |
| Financial charges | 65/66B | €19,042 | €15,373 | -€3,669 | -19.3% |
| Recurring financial charges | 65 | €19,042 | €15,373 | -€3,669 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €26,104 | -€9,929 | -€36,033 | |
| Income taxes | 67/77 | €5,632 | €3,137 | -€2,495 | -44.3% |
| Profit (loss) for the period | 9904 | €20,472 | -€13,066 | -€33,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,472 | -€13,066 | -€33,538 |
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 4 October 2026 via checked.be.