HUBAUX - ROCHER: 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.
HUBAUX - ROCHER
Largest movements
- Cash +€22,650
up €22,650 (+101%), from €22,515 to €45,165
mainly Depreciation (+€19,625) and Net result for the year (+€4,095)
- Tangible fixed assets -€19,625
down €19,625 (-5.8%), from €337,955 to €318,330
of which Land and buildings: -€18,898
- Reserves +€4,000
up €4,000 (+24.7%), from €16,224 to €20,224
of which Distributable reserves: +€4,000
- Gross operating margin +€7,715
up €7,715 (+35.0%), from €22,034 to €29,749
- Taxes +€400
new in 2025: €400
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 | €366,894 | €367,603 | +€709 | +0.2% |
| Fixed assets | 21/28 | €337,955 | €318,330 | -€19,625 | -5.8% |
| Tangible fixed assets | 22/27 | €337,955 | €318,330 | -€19,625 | -5.8% |
| Land and buildings | 22 | €336,259 | €317,361 | -€18,898 | -5.6% |
| Furniture and vehicles | 24 | €1,696 | €969 | -€727 | -42.9% |
| Current assets | 29/58 | €28,939 | €49,273 | +€20,334 | +70.3% |
| Amounts receivable within one year | 40/41 | €4,899 | €3,922 | -€977 | -19.9% |
| Trade receivables | 40 | €4,899 | €3,922 | -€977 | -19.9% |
| Cash at bank and in hand | 54/58 | €22,515 | €45,165 | +€22,650 | +101% |
| Deferred charges and accrued income | 490/1 | €1,525 | €186 | -€1,339 | -87.8% |
| Total equity and liabilities | 10/49 | €366,894 | €367,603 | +€709 | +0.2% |
| Equity | 10/15 | €358,031 | €362,126 | +€4,095 | +1.1% |
| Contributions | 10/11 | €313,000 | €313,000 | = | 0.0% |
| Reserves | 13 | €16,224 | €20,224 | +€4,000 | +24.7% |
| Non-distributable reserves | 130/1 | €8,924 | €8,924 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,924 | €8,924 | = | 0.0% |
| Distributable reserves | 133 | €7,300 | €11,300 | +€4,000 | +54.8% |
| Profit (loss) carried forward | 14 | €28,807 | €28,902 | +€95 | +0.3% |
| Amounts payable | 17/49 | €8,863 | €5,477 | -€3,386 | -38.2% |
| Amounts payable within one year | 42/48 | €8,863 | €5,477 | -€3,386 | -38.2% |
| Trade debts | 44 | €2,514 | €1,654 | -€860 | -34.2% |
| Suppliers | 440/4 | €2,514 | €1,654 | -€860 | -34.2% |
| Taxes, remuneration and social security | 45 | €484 | €470 | -€14 | -2.9% |
| Taxes | 450/3 | €484 | €470 | -€14 | -2.9% |
| Other amounts payable | 47/48 | €5,865 | €3,353 | -€2,512 | -42.8% |
| Non-recurring operating income | 76A | - | €541 | +€541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,625 | €19,625 | = | 0.0% |
| Other operating charges | 640/8 | €5,652 | €5,545 | -€107 | -1.9% |
| Gross operating margin | 9900 | €22,034 | €29,749 | +€7,715 | +35.0% |
| Operating profit (loss) | 9901 | -€3,243 | €4,579 | +€7,822 | |
| Financial income | 75/76B | €13 | €66 | +€53 | +408% |
| Recurring financial income | 75 | €13 | €66 | +€53 | +408% |
| Financial charges | 65/66B | €151 | €150 | -€1 | -0.7% |
| Recurring financial charges | 65 | €151 | €150 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,381 | €4,495 | +€7,876 | |
| Income taxes | 67/77 | - | €400 | +€400 | |
| Profit (loss) for the period | 9904 | -€3,381 | €4,095 | +€7,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,381 | €4,095 | +€7,476 |
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 29 October 2026 via checked.be.