ROCHA: what changed
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
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it 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 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.