JAN ROCHUS: 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.
JAN ROCHUS
Largest movements
- Tangible fixed assets +€21,233
up €21,233 (+46.2%), from €45,940 to €67,173
of which Furniture and vehicles: +€21,334
- Cash +€16,287
up €16,287 (+180%), from €9,041 to €25,328
mainly Net result for the year (+€59,873) and Depreciation (+€19,423)
- Stocks and contracts -€9,195
down €9,195 (-85.1%), from €10,804 to €1,610
- Deferred charges and accrued income -€5,242
down €5,242 (-91.1%), from €5,754 to €512
- Receivables within one year -€4,697
down €4,697 (-4.2%), from €112,443 to €107,746
of which Trade receivables: -€15,719
- Reserves +€59,873
up €59,873 (+124%), from €48,398 to €108,271
- Other debts -€55,257
down €55,257 (-84.8%), from €65,163 to €9,906
- Trade debts +€18,553
up €18,553 (+63.1%), from €29,380 to €47,932
- Debts after one year -€5,306
down €5,306 (-85.4%), from €6,216 to €910
- Gross operating margin +€77,760
up €77,760 (+372%), from €20,928 to €98,688
- Taxes +€14,001
up €14,001 (+1,081%), from €1,296 to €15,297
- Depreciation +€8,176
up €8,176 (+72.7%), from €11,247 to €19,423
- Staff costs +€3,409
new in 2025: €3,409
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 | €183,982 | €202,369 | +€18,387 | +10.0% |
| Fixed assets | 21/28 | €45,940 | €67,173 | +€21,233 | +46.2% |
| Tangible fixed assets | 22/27 | €45,940 | €67,173 | +€21,233 | +46.2% |
| Plant, machinery and equipment | 23 | €34,138 | €34,037 | -€101 | -0.3% |
| Furniture and vehicles | 24 | €11,803 | €33,136 | +€21,334 | +181% |
| Current assets | 29/58 | €138,042 | €135,196 | -€2,846 | -2.1% |
| Stocks and contracts in progress | 3 | €10,804 | €1,610 | -€9,195 | -85.1% |
| Stocks | 30/36 | €10,804 | €1,610 | -€9,195 | -85.1% |
| Amounts receivable within one year | 40/41 | €112,443 | €107,746 | -€4,697 | -4.2% |
| Trade receivables | 40 | €108,969 | €93,250 | -€15,719 | -14.4% |
| Other amounts receivable | 41 | €3,474 | €14,496 | +€11,022 | +317% |
| Cash at bank and in hand | 54/58 | €9,041 | €25,328 | +€16,287 | +180% |
| Deferred charges and accrued income | 490/1 | €5,754 | €512 | -€5,242 | -91.1% |
| Total equity and liabilities | 10/49 | €183,982 | €202,369 | +€18,387 | +10.0% |
| Equity | 10/15 | €53,398 | €113,271 | +€59,873 | +112% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,398 | €108,271 | +€59,873 | +124% |
| Distributable reserves | 133 | €48,398 | €108,271 | +€59,873 | +124% |
| Amounts payable | 17/49 | €130,585 | €89,098 | -€41,487 | -31.8% |
| Amounts payable after more than one year | 17 | €6,216 | €910 | -€5,306 | -85.4% |
| Financial debts | 170/4 | €6,216 | €910 | -€5,306 | -85.4% |
| Amounts payable within one year | 42/48 | €124,362 | €87,525 | -€36,838 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €5,050 | €5,306 | +€256 | +5.1% |
| Trade debts | 44 | €29,380 | €47,932 | +€18,553 | +63.1% |
| Suppliers | 440/4 | €29,380 | €47,932 | +€18,553 | +63.1% |
| Taxes, remuneration and social security | 45 | €24,770 | €24,381 | -€389 | -1.6% |
| Taxes | 450/3 | €13,570 | €20,181 | +€6,611 | +48.7% |
| Remuneration and social security | 454/9 | €11,200 | €4,200 | -€7,000 | -62.5% |
| Other amounts payable | 47/48 | €65,163 | €9,906 | -€55,257 | -84.8% |
| Accrued charges and deferred income | 492/3 | €7 | €663 | +€657 | +9,515% |
| Remuneration, social security and pensions | 62 | - | €3,409 | +€3,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,247 | €19,423 | +€8,176 | +72.7% |
| Other operating charges | 640/8 | €330 | €683 | +€353 | +107% |
| Non-recurring operating charges | 66A | €2,750 | - | -€2,750 | |
| Gross operating margin | 9900 | €20,928 | €98,688 | +€77,760 | +372% |
| Operating profit (loss) | 9901 | €6,600 | €75,172 | +€68,572 | +1,039% |
| Financial income | 75/76B | €55 | €811 | +€756 | +1,378% |
| Recurring financial income | 75 | €55 | €811 | +€756 | +1,378% |
| Financial charges | 65/66B | €828 | €813 | -€15 | -1.8% |
| Recurring financial charges | 65 | €828 | €813 | -€15 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €5,828 | €75,170 | +€69,343 | +1,190% |
| Income taxes | 67/77 | €1,296 | €15,297 | +€14,001 | +1,081% |
| Profit (loss) for the period | 9904 | €4,532 | €59,873 | +€55,341 | +1,221% |
| Profit (loss) for the period to be appropriated | 9905 | €4,532 | €59,873 | +€55,341 | +1,221% |
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 19 October 2026 via checked.be.