LAROCHE CONSEIL: 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.
LAROCHE CONSEIL
Largest movements
- Tangible fixed assets +€59,977
up €59,977 (+22,548%), from €266 to €60,243
- Cash -€30,590
down €30,590 (-32.3%), from €94,829 to €64,239
mainly Investment in fixed assets (net) (-€80,212) and Receivables within one year (-€17,489)
- Receivables within one year +€17,489
up €17,489 (+211%), from €8,303 to €25,792
of which Trade receivables: +€15,442
- Profit (loss) carried forward +€47,863
up €47,863 (+4.3%), from €1.1m to €1.2m
- Gross operating margin +€32,579
up €32,579 (+74.0%), from €44,015 to €76,594
- Financial income -€20,073
down €20,073 (-50.1%), from €40,074 to €20,001
of which Non-recurring financial income: -€10,271
- Depreciation +€19,537
up €19,537 (+2,799%), from €698 to €20,235
- Turnover +€10,500
up €10,500 (+11.7%), from €89,600 to €100,100
- Taxes +€2,614
up €2,614 (+12.3%), from €21,283 to €23,897
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 | €1,132,102 | €1,182,357 | +€50,255 | +4.4% |
| Fixed assets | 21/28 | €1,266 | €61,243 | +€59,977 | +4,738% |
| Tangible fixed assets | 22/27 | €266 | €60,243 | +€59,977 | +22,548% |
| Furniture and vehicles | 24 | €266 | €60,243 | +€59,977 | +22,548% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,130,836 | €1,121,114 | -€9,722 | -0.9% |
| Amounts receivable within one year | 40/41 | €8,303 | €25,792 | +€17,489 | +211% |
| Trade receivables | 40 | €8,303 | €23,745 | +€15,442 | +186% |
| Other amounts receivable | 41 | - | €2,047 | +€2,047 | |
| Current investments | 50/53 | €1,027,704 | €1,027,810 | +€106 | 0.0% |
| Cash at bank and in hand | 54/58 | €94,829 | €64,239 | -€30,590 | -32.3% |
| Deferred charges and accrued income | 490/1 | - | €3,273 | +€3,273 | |
| Total equity and liabilities | 10/49 | €1,132,102 | €1,182,357 | +€50,255 | +4.4% |
| Equity | 10/15 | €1,114,955 | €1,162,818 | +€47,863 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,106,895 | €1,154,758 | +€47,863 | +4.3% |
| Amounts payable | 17/49 | €17,147 | €19,539 | +€2,392 | +13.9% |
| Amounts payable within one year | 42/48 | €17,061 | €19,449 | +€2,388 | +14.0% |
| Trade debts | 44 | €2,113 | €1,520 | -€593 | -28.1% |
| Suppliers | 440/4 | €2,113 | €1,520 | -€593 | -28.1% |
| Taxes, remuneration and social security | 45 | €14,948 | €17,929 | +€2,981 | +19.9% |
| Taxes | 450/3 | €14,948 | €17,929 | +€2,981 | +19.9% |
| Accrued charges and deferred income | 492/3 | €86 | €90 | +€4 | +4.7% |
| Turnover | 70 | €89,600 | €100,100 | +€10,500 | +11.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €45,585 | €43,903 | -€1,682 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €698 | €20,235 | +€19,537 | +2,799% |
| Other operating charges | 640/8 | €3,656 | €3,771 | +€115 | +3.1% |
| Gross operating margin | 9900 | €44,015 | €76,594 | +€32,579 | +74.0% |
| Operating profit (loss) | 9901 | €39,661 | €52,588 | +€12,927 | +32.6% |
| Financial income | 75/76B | €40,074 | €20,001 | -€20,073 | -50.1% |
| Recurring financial income | 75 | €29,803 | €20,001 | -€9,802 | -32.9% |
| Non-recurring financial income | 76B | €10,271 | - | -€10,271 | |
| Financial charges | 65/66B | €795 | €829 | +€34 | +4.3% |
| Recurring financial charges | 65 | €795 | €829 | +€34 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €78,940 | €71,760 | -€7,180 | -9.1% |
| Income taxes | 67/77 | €21,283 | €23,897 | +€2,614 | +12.3% |
| Profit (loss) for the period | 9904 | €57,657 | €47,863 | -€9,794 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,657 | €47,863 | -€9,794 | -17.0% |
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 30 October 2026 via checked.be.