La Roche Optic: 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.
La Roche Optic
Largest movements
- Stocks and contracts +€14,293
up €14,293 (+40.8%), from €34,994 to €49,287
- Tangible fixed assets -€7,035
down €7,035 (-20.2%), from €34,760 to €27,726
of which Plant, machinery and equipment: -€4,019
- Cash +€6,220
up €6,220 (+28.8%), from €21,562 to €27,782
mainly Trade debts (+€12,446) and Net result for the year (+€11,095)
- Deferred charges and accrued income -€1,575
down €1,575 (-58.3%), from €2,701 to €1,126
- Trade debts +€12,446
up €12,446 (+1188.7%), from €1,047 to €13,493
- Tax, wage and social debts -€4,000
down €4,000 (-18.4%), from €21,726 to €17,726
of which Taxes: -€3,906
- Other debts +€1,595
up €1,595 (+7.2%), from €22,025 to €23,620
- Gross operating margin -€21,657
down €21,657 (-26.9%), from €80,595 to €58,938
- Taxes -€7,841
down €7,841 (-81.5%), from €9,617 to €1,776
- Depreciation -€1,031
down €1,031 (-8.5%), from €12,092 to €11,061
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 | €97,262 | €107,897 | +€10,635 | +10.9% |
| Fixed assets | 21/28 | €37,445 | €29,411 | -€8,035 | -21.5% |
| Intangible fixed assets | 21 | €2,685 | €1,685 | -€1,000 | -37.2% |
| Tangible fixed assets | 22/27 | €34,760 | €27,726 | -€7,035 | -20.2% |
| Land and buildings | 22 | €24,368 | €21,291 | -€3,077 | -12.6% |
| Plant, machinery and equipment | 23 | €5,899 | €1,881 | -€4,019 | -68.1% |
| Furniture and vehicles | 24 | €4,493 | €4,554 | +€61 | +1.4% |
| Current assets | 29/58 | €59,817 | €78,487 | +€18,670 | +31.2% |
| Stocks and contracts in progress | 3 | €34,994 | €49,287 | +€14,293 | +40.8% |
| Stocks | 30/36 | €34,994 | €49,287 | +€14,293 | +40.8% |
| Amounts receivable within one year | 40/41 | €560 | €292 | -€268 | -47.9% |
| Trade receivables | 40 | €551 | €0 | -€551 | -100.0% |
| Other amounts receivable | 41 | €9 | €292 | +€283 | +3140.9% |
| Cash at bank and in hand | 54/58 | €21,562 | €27,782 | +€6,220 | +28.8% |
| Deferred charges and accrued income | 490/1 | €2,701 | €1,126 | -€1,575 | -58.3% |
| Total equity and liabilities | 10/49 | €97,262 | €107,897 | +€10,635 | +10.9% |
| Equity | 10/15 | €52,465 | €52,560 | +€95 | +0.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €49,200 | €49,200 | = | 0.0% |
| Distributable reserves | 133 | €49,200 | €49,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €765 | €860 | +€95 | +12.5% |
| Amounts payable | 17/49 | €44,798 | €55,337 | +€10,540 | +23.5% |
| Amounts payable within one year | 42/48 | €44,798 | €55,337 | +€10,540 | +23.5% |
| Trade debts | 44 | €1,047 | €13,493 | +€12,446 | +1188.7% |
| Suppliers | 440/4 | €1,047 | €13,493 | +€12,446 | +1188.7% |
| Advances received on contracts in progress | 46 | - | €498 | +€498 | |
| Taxes, remuneration and social security | 45 | €21,726 | €17,726 | -€4,000 | -18.4% |
| Taxes | 450/3 | €15,803 | €11,897 | -€3,906 | -24.7% |
| Remuneration and social security | 454/9 | €5,923 | €5,829 | -€94 | -1.6% |
| Other amounts payable | 47/48 | €22,025 | €23,620 | +€1,595 | +7.2% |
| Remuneration, social security and pensions | 62 | €33,765 | €33,460 | -€306 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,092 | €11,061 | -€1,031 | -8.5% |
| Other operating charges | 640/8 | €712 | €1,364 | +€651 | +91.4% |
| Gross operating margin | 9900 | €80,595 | €58,938 | -€21,657 | -26.9% |
| Operating profit (loss) | 9901 | €34,025 | €13,054 | -€20,971 | -61.6% |
| Financial income | 75/76B | €433 | €397 | -€35 | -8.2% |
| Recurring financial income | 75 | €433 | €397 | -€35 | -8.2% |
| Financial charges | 65/66B | €105 | €580 | +€475 | +453.6% |
| Recurring financial charges | 65 | €105 | €580 | +€475 | +453.6% |
| Profit (loss) for the period before taxes | 9903 | €34,353 | €12,871 | -€21,482 | -62.5% |
| Income taxes | 67/77 | €9,617 | €1,776 | -€7,841 | -81.5% |
| Profit (loss) for the period | 9904 | €24,736 | €11,095 | -€13,641 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,736 | €11,095 | -€13,641 | -55.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.