LE ROCTIER: 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.
LE ROCTIER
Largest movements
- Cash +€23,400
up €23,400 (+1,472%), from €1,590 to €24,990
mainly Net result for the year (+€46,527) and Depreciation (+€11,992)
- Receivables within one year +€9,068
up €9,068 (+42.5%), from €21,340 to €30,409
of which Other amounts receivable: +€8,301
- Tangible fixed assets +€4,077
up €4,077 (+2.0%), from €205,130 to €209,208
of which Furniture and vehicles: +€15,122
- Profit (loss) carried forward +€46,527
up €46,527, from -€33,184 to €13,342
- Trade debts -€14,701
down €14,701 (-27.3%), from €53,907 to €39,206
- Debts after one year -€6,616
down €6,616 (-6.8%), from €97,015 to €90,399
- Tax, wage and social debts +€6,542
up €6,542 (+39.3%), from €16,628 to €23,170
of which Taxes: +€11,633
- Gross operating margin +€64,580
up €64,580 (+34.8%), from €185,427 to €250,007
- Taxes +€7,819
up €7,819 (+2,093%), from €374 to €8,193
- Staff costs -€4,369
down €4,369 (-2.6%), from €169,610 to €165,241
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 | €236,613 | €271,033 | +€34,420 | +14.5% |
| Fixed assets | 21/28 | €205,220 | €209,208 | +€3,987 | +1.9% |
| Tangible fixed assets | 22/27 | €205,130 | €209,208 | +€4,077 | +2.0% |
| Land and buildings | 22 | €195,328 | €189,361 | -€5,967 | -3.1% |
| Plant, machinery and equipment | 23 | €9,802 | €4,724 | -€5,078 | -51.8% |
| Furniture and vehicles | 24 | - | €15,122 | +€15,122 | |
| Financial fixed assets | 28 | €90 | - | -€90 | |
| Current assets | 29/58 | €31,393 | €61,825 | +€30,433 | +96.9% |
| Stocks and contracts in progress | 3 | €8,034 | €6,427 | -€1,607 | -20.0% |
| Stocks | 30/36 | €8,034 | €6,427 | -€1,607 | -20.0% |
| Amounts receivable within one year | 40/41 | €21,340 | €30,409 | +€9,068 | +42.5% |
| Trade receivables | 40 | €73 | €840 | +€767 | +1,052% |
| Other amounts receivable | 41 | €21,267 | €29,568 | +€8,301 | +39.0% |
| Cash at bank and in hand | 54/58 | €1,590 | €24,990 | +€23,400 | +1,472% |
| Deferred charges and accrued income | 490/1 | €428 | - | -€428 | |
| Total equity and liabilities | 10/49 | €236,613 | €271,033 | +€34,420 | +14.5% |
| Equity | 10/15 | €50,051 | €96,578 | +€46,527 | +93.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €3,235 | €3,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,235 | €3,235 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,235 | €3,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,184 | €13,342 | +€46,527 | |
| Amounts payable | 17/49 | €186,562 | €174,455 | -€12,107 | -6.5% |
| Amounts payable after more than one year | 17 | €97,015 | €90,399 | -€6,616 | -6.8% |
| Financial debts | 170/4 | €97,015 | €90,399 | -€6,616 | -6.8% |
| Amounts payable within one year | 42/48 | €89,547 | €84,056 | -€5,491 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €14,818 | €17,408 | +€2,590 | +17.5% |
| Financial debts | 43 | €4,194 | €4,272 | +€78 | +1.9% |
| Credit institutions | 430/8 | €4,194 | €4,272 | +€78 | +1.9% |
| Trade debts | 44 | €53,907 | €39,206 | -€14,701 | -27.3% |
| Suppliers | 440/4 | €53,907 | €39,206 | -€14,701 | -27.3% |
| Taxes, remuneration and social security | 45 | €16,628 | €23,170 | +€6,542 | +39.3% |
| Taxes | 450/3 | €2,588 | €14,221 | +€11,633 | +450% |
| Remuneration and social security | 454/9 | €14,040 | €8,949 | -€5,091 | -36.3% |
| Remuneration, social security and pensions | 62 | €169,610 | €165,241 | -€4,369 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,830 | €11,992 | +€161 | +1.4% |
| Other operating charges | 640/8 | €1,302 | €1,166 | -€136 | -10.5% |
| Gross operating margin | 9900 | €185,427 | €250,007 | +€64,580 | +34.8% |
| Operating profit (loss) | 9901 | €2,685 | €71,608 | +€68,924 | +2,567% |
| Financial income | 75/76B | €403 | €69 | -€334 | -82.8% |
| Recurring financial income | 75 | €403 | €69 | -€334 | -82.8% |
| Financial charges | 65/66B | €14,800 | €16,958 | +€2,159 | +14.6% |
| Recurring financial charges | 65 | €14,800 | €16,958 | +€2,159 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,712 | €54,720 | +€66,432 | |
| Income taxes | 67/77 | €374 | €8,193 | +€7,819 | +2,093% |
| Profit (loss) for the period | 9904 | -€12,086 | €46,527 | +€58,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,086 | €46,527 | +€58,612 |
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 27 October 2026 via checked.be.