Eric Rochtus: 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.
Eric Rochtus
Largest movements
- Cash -€12,977
down €12,977 (-50.1%), from €25,897 to €12,920
mainly Other debts (-€30,896) and Trade debts (-€1,290)
- Other debts -€30,896
down €30,896 (-23.9%), from €129,531 to €98,635
- Profit (loss) carried forward +€18,897
up €18,897 (+14.9%), from -€126,748 to -€107,851
- Trade debts -€1,290
down €1,290 (-90.6%), from €1,424 to €134
- Tax, wage and social debts +€311
up €311 (+12.1%), from €2,578 to €2,889
- Gross operating margin +€3,163
up €3,163 (+17.3%), from €18,255 to €21,418
- Other operating charges -€904
down €904 (-36.1%), from €2,507 to €1,603
- Taxes +€270
up €270 (+88.7%), from €305 to €575
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 | €25,897 | €12,920 | -€12,977 | -50.1% |
| Current assets | 29/58 | €25,897 | €12,920 | -€12,977 | -50.1% |
| Cash at bank and in hand | 54/58 | €25,897 | €12,920 | -€12,977 | -50.1% |
| Total equity and liabilities | 10/49 | €25,897 | €12,920 | -€12,977 | -50.1% |
| Equity | 10/15 | -€107,636 | -€88,738 | +€18,897 | +17.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €521 | €521 | = | 0.0% |
| Non-distributable reserves | 130/1 | €521 | €521 | = | 0.0% |
| Reserves not available under the articles | 1311 | €521 | €521 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,748 | -€107,851 | +€18,897 | +14.9% |
| Amounts payable | 17/49 | €133,533 | €101,658 | -€31,874 | -23.9% |
| Amounts payable within one year | 42/48 | €133,533 | €101,658 | -€31,874 | -23.9% |
| Trade debts | 44 | €1,424 | €134 | -€1,290 | -90.6% |
| Suppliers | 440/4 | €1,424 | €134 | -€1,290 | -90.6% |
| Taxes, remuneration and social security | 45 | €2,578 | €2,889 | +€311 | +12.1% |
| Taxes | 450/3 | €2,578 | €2,889 | +€311 | +12.1% |
| Other amounts payable | 47/48 | €129,531 | €98,635 | -€30,896 | -23.9% |
| Other operating charges | 640/8 | €2,507 | €1,603 | -€904 | -36.1% |
| Gross operating margin | 9900 | €18,255 | €21,418 | +€3,163 | +17.3% |
| Operating profit (loss) | 9901 | €15,749 | €19,815 | +€4,066 | +25.8% |
| Financial charges | 65/66B | €339 | €343 | +€4 | +1.1% |
| Recurring financial charges | 65 | €339 | €343 | +€4 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €15,410 | €19,472 | +€4,063 | +26.4% |
| Income taxes | 67/77 | €305 | €575 | +€270 | +88.7% |
| Profit (loss) for the period | 9904 | €15,105 | €18,897 | +€3,792 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,105 | €18,897 | +€3,792 | +25.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.