LA ROCHELLE: what changed
LA ROCHELLE
Largest movements
- Tangible fixed assets -€12,549
down €12,549 (-13.6%), from €92,408 to €79,859
of which Plant, machinery and equipment: -€8,345
- Receivables within one year +€10,839
up €10,839 (+107%), from €10,084 to €20,923
of which Other amounts receivable: +€10,641
- Cash -€4,312
down €4,312 (-60.5%), from €7,127 to €2,815
mainly Receivables within one year (-€10,839) and Debts after one year (-€5,176)
- Debts after one year -€5,176
down €5,176 (-3.1%), from €165,176 to €160,000
- Other debts -€3,977
down €3,977 (-11.9%), from €33,475 to €29,497
- Profit (loss) carried forward +€3,548
up €3,548 (+3.5%), from -€101,609 to -€98,061
- Depreciation -€750
down €750 (-5.6%), from €13,299 to €12,549
- Gross operating margin +€256
up €256 (+1.4%), from €17,861 to €18,117
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,701 | €104,718 | -€5,983 | -5.4% |
| Fixed assets | 21/28 | €92,408 | €79,859 | -€12,549 | -13.6% |
| Tangible fixed assets | 22/27 | €92,408 | €79,859 | -€12,549 | -13.6% |
| Land and buildings | 22 | €47,223 | €43,392 | -€3,831 | -8.1% |
| Plant, machinery and equipment | 23 | €44,238 | €35,893 | -€8,345 | -18.9% |
| Furniture and vehicles | 24 | €251 | €110 | -€140 | -55.9% |
| Other tangible fixed assets | 26 | €697 | €464 | -€233 | -33.5% |
| Current assets | 29/58 | €18,292 | €24,859 | +€6,566 | +35.9% |
| Amounts receivable within one year | 40/41 | €10,084 | €20,923 | +€10,839 | +107% |
| Trade receivables | 40 | - | €198 | +€198 | |
| Other amounts receivable | 41 | €10,084 | €20,725 | +€10,641 | +106% |
| Cash at bank and in hand | 54/58 | €7,127 | €2,815 | -€4,312 | -60.5% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,121 | +€39 | +3.6% |
| Total equity and liabilities | 10/49 | €110,701 | €104,718 | -€5,983 | -5.4% |
| Equity | 10/15 | -€95,412 | -€91,863 | +€3,548 | +3.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,609 | -€98,061 | +€3,548 | +3.5% |
| Amounts payable | 17/49 | €206,112 | €196,581 | -€9,531 | -4.6% |
| Amounts payable after more than one year | 17 | €165,176 | €160,000 | -€5,176 | -3.1% |
| Financial debts | 170/4 | €165,176 | €160,000 | -€5,176 | -3.1% |
| Amounts payable within one year | 42/48 | €40,936 | €36,581 | -€4,355 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €5,086 | €5,176 | +€89 | +1.8% |
| Trade debts | 44 | €2,375 | €1,908 | -€467 | -19.7% |
| Suppliers | 440/4 | €2,375 | €1,908 | -€467 | -19.7% |
| Other amounts payable | 47/48 | €33,475 | €29,497 | -€3,977 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,299 | €12,549 | -€750 | -5.6% |
| Other operating charges | 640/8 | €1,780 | €1,836 | +€56 | +3.1% |
| Gross operating margin | 9900 | €17,861 | €18,117 | +€256 | +1.4% |
| Operating profit (loss) | 9901 | €2,782 | €3,733 | +€950 | +34.2% |
| Financial charges | 65/66B | €318 | €184 | -€134 | -42.1% |
| Recurring financial charges | 65 | €318 | €184 | -€134 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €2,464 | €3,548 | +€1,084 | +44.0% |
| Profit (loss) for the period | 9904 | €2,464 | €3,548 | +€1,084 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,464 | €3,548 | +€1,084 | +44.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.