LES ROCHEUSES: 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.
LES ROCHEUSES
Largest movements
- Stocks and contracts -€3,396
no longer reported in 2025 (was €3,396)
- Receivables within one year -€1,155
down €1,155 (-84.3%), from €1,371 to €215
- Trade debts -€10,995
down €10,995 (-91.3%), from €12,049 to €1,054
- Profit (loss) carried forward +€9,352
up €9,352 (+12.6%), from -€73,952 to -€64,601
- Other debts +€7,109
up €7,109 (+67.1%), from €10,593 to €17,702
- Accrued charges and deferred income -€6,547
no longer reported in 2025 (was €6,547)
- Short-term financial debts -€2,785
no longer reported in 2025 (was €2,785)
- Gross operating margin +€16,617
up €16,617, from -€13,413 to €3,204
- Financial income +€6,804
up €6,804 (+645.2%), from €1,055 to €7,859
- Other operating charges -€1,767
down €1,767 (-78.8%), from €2,242 to €475
- Staff costs -€645
no longer reported in 2025 (was €645)
- Financial charges +€194
up €194 (+18.6%), from €1,042 to €1,236
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 | €5,782 | €1,242 | -€4,540 | -78.5% |
| Fixed assets | 21/28 | €689 | €689 | = | 0.0% |
| Financial fixed assets | 28 | €689 | €689 | = | 0.0% |
| Current assets | 29/58 | €5,093 | €553 | -€4,540 | -89.1% |
| Stocks and contracts in progress | 3 | €3,396 | - | -€3,396 | |
| Stocks | 30/36 | €3,396 | - | -€3,396 | |
| Amounts receivable within one year | 40/41 | €1,371 | €215 | -€1,155 | -84.3% |
| Other amounts receivable | 41 | €1,371 | €215 | -€1,155 | -84.3% |
| Cash at bank and in hand | 54/58 | €327 | €338 | +€11 | +3.4% |
| Total equity and liabilities | 10/49 | €5,782 | €1,242 | -€4,540 | -78.5% |
| Equity | 10/15 | -€27,473 | -€18,121 | +€9,352 | +34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €27,880 | €27,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,760 | €1,760 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,760 | €1,760 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,389 | €23,389 | = | 0.0% |
| Distributable reserves | 133 | €2,730 | €2,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,952 | -€64,601 | +€9,352 | +12.6% |
| Amounts payable | 17/49 | €33,255 | €19,363 | -€13,892 | -41.8% |
| Amounts payable within one year | 42/48 | €26,707 | €19,363 | -€7,345 | -27.5% |
| Financial debts | 43 | €2,785 | - | -€2,785 | |
| Credit institutions | 430/8 | €2,785 | - | -€2,785 | |
| Trade debts | 44 | €12,049 | €1,054 | -€10,995 | -91.3% |
| Suppliers | 440/4 | €12,049 | €1,054 | -€10,995 | -91.3% |
| Taxes, remuneration and social security | 45 | €1,281 | €607 | -€675 | -52.6% |
| Taxes | 450/3 | €1,281 | €607 | -€675 | -52.6% |
| Other amounts payable | 47/48 | €10,593 | €17,702 | +€7,109 | +67.1% |
| Accrued charges and deferred income | 492/3 | €6,547 | - | -€6,547 | |
| Remuneration, social security and pensions | 62 | €645 | - | -€645 | |
| Other operating charges | 640/8 | €2,242 | €475 | -€1,767 | -78.8% |
| Gross operating margin | 9900 | -€13,413 | €3,204 | +€16,617 | |
| Operating profit (loss) | 9901 | -€16,301 | €2,729 | +€19,030 | |
| Financial income | 75/76B | €1,055 | €7,859 | +€6,804 | +645.2% |
| Recurring financial income | 75 | €1,055 | €7,859 | +€6,804 | +645.2% |
| Financial charges | 65/66B | €1,042 | €1,236 | +€194 | +18.6% |
| Recurring financial charges | 65 | €1,042 | €1,236 | +€194 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,288 | €9,352 | +€25,640 | |
| Income taxes | 67/77 | €137 | - | -€137 | |
| Profit (loss) for the period | 9904 | -€16,425 | €9,352 | +€25,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,425 | €9,352 | +€25,777 |
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 12 October 2026 via checked.be.