AROCHA GROUP: 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.
AROCHA GROUP
Largest movements
- Receivables within one year +€15,166
up €15,166, from €0 to €15,166
of which Other amounts receivable: +€11,339
- Cash +€3,342
new in 2025: €3,342
mainly Trade debts (+€16,185) and Other debts (+€7,721)
- Deferred charges and accrued income +€266
new in 2025: €266
- Trade debts +€16,185
up €16,185 (+2,285%), from €708 to €16,893
- Other debts +€7,721
new in 2025: €7,721
- Profit (loss) carried forward -€7,012
down €7,012 (-67.4%), from -€10,396 to -€17,408
- Tax, wage and social debts +€1,879
new in 2025: €1,879
- Staff costs +€15,286
new in 2025: €15,286
- Gross operating margin +€13,614
up €13,614, from -€3,410 to €10,204
- Other operating charges +€1,025
up €1,025 (+265%), from €387 to €1,412
- Financial charges +€559
up €559, from €0 to €559
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 | €0 | €18,774 | +€18,774 | |
| Current assets | 29/58 | €0 | €18,774 | +€18,774 | |
| Amounts receivable within one year | 40/41 | €0 | €15,166 | +€15,166 | |
| Trade receivables | 40 | - | €3,827 | +€3,827 | |
| Other amounts receivable | 41 | €0 | €11,339 | +€11,339 | |
| Cash at bank and in hand | 54/58 | - | €3,342 | +€3,342 | |
| Deferred charges and accrued income | 490/1 | - | €266 | +€266 | |
| Total equity and liabilities | 10/49 | €0 | €18,774 | +€18,774 | |
| Equity | 10/15 | -€708 | -€7,720 | -€7,012 | -990% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,488 | €3,488 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,488 | €3,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,396 | -€17,408 | -€7,012 | -67.4% |
| Amounts payable | 17/49 | €708 | €26,494 | +€25,786 | +3,640% |
| Amounts payable within one year | 42/48 | €708 | €26,494 | +€25,786 | +3,640% |
| Trade debts | 44 | €708 | €16,893 | +€16,185 | +2,285% |
| Suppliers | 440/4 | €708 | €16,893 | +€16,185 | +2,285% |
| Taxes, remuneration and social security | 45 | - | €1,879 | +€1,879 | |
| Remuneration and social security | 454/9 | - | €1,879 | +€1,879 | |
| Other amounts payable | 47/48 | - | €7,721 | +€7,721 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €15,286 | +€15,286 | |
| Other operating charges | 640/8 | €387 | €1,412 | +€1,025 | +265% |
| Gross operating margin | 9900 | -€3,410 | €10,204 | +€13,614 | |
| Operating profit (loss) | 9901 | -€3,797 | -€6,494 | -€2,697 | -71.0% |
| Financial income | 75/76B | €15 | €41 | +€27 | +183% |
| Recurring financial income | 75 | €15 | €41 | +€27 | +183% |
| Financial charges | 65/66B | €0 | €559 | +€559 | |
| Recurring financial charges | 65 | €0 | €559 | +€559 | |
| Profit (loss) for the period before taxes | 9903 | -€3,783 | -€7,012 | -€3,229 | -85.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,783 | -€7,012 | -€3,229 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,783 | -€7,012 | -€3,229 | -85.4% |
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 13 October 2026 via checked.be.