Les Rocs: 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.
Les Rocs
Largest movements
- Tangible fixed assets +€141,920
up €141,920 (+3.8%), from €3.7m to €3.9m
of which Land and buildings: +€168,915
- Other debts +€463,393
up €463,393 (+10.9%), from €4.2m to €4.7m
- Profit (loss) carried forward -€204,375
down €204,375 (-38.2%), from -€535,052 to -€739,427
- Trade debts -€82,089
down €82,089 (-88.6%), from €92,613 to €10,524
- Tax, wage and social debts -€51,484
down €51,484 (-95.7%), from €53,784 to €2,300
of which Taxes: -€51,484
- Depreciation -€373,993
down €373,993 (-68.6%), from €545,468 to €171,474
- Gross operating margin -€45,876
down €45,876 (-93.5%), from €49,082 to €3,206
- Other operating charges -€1,153
down €1,153 (-3.1%), from €36,878 to €35,725
- Financial charges -€900
down €900 (-67.0%), from €1,344 to €444
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 | €3,873,792 | €3,992,728 | +€118,936 | +3.1% |
| Fixed assets | 21/28 | €3,753,463 | €3,895,383 | +€141,920 | +3.8% |
| Tangible fixed assets | 22/27 | €3,743,463 | €3,885,383 | +€141,920 | +3.8% |
| Land and buildings | 22 | €3,460,608 | €3,629,523 | +€168,915 | +4.9% |
| Plant, machinery and equipment | 23 | €161,986 | €166,758 | +€4,772 | +2.9% |
| Furniture and vehicles | 24 | €120,869 | €89,102 | -€31,767 | -26.3% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €120,329 | €97,345 | -€22,984 | -19.1% |
| Amounts receivable within one year | 40/41 | €82,739 | €73,769 | -€8,970 | -10.8% |
| Trade receivables | 40 | €29,819 | €11,540 | -€18,279 | -61.3% |
| Other amounts receivable | 41 | €52,920 | €62,229 | +€9,309 | +17.6% |
| Cash at bank and in hand | 54/58 | €31,496 | €16,962 | -€14,534 | -46.1% |
| Deferred charges and accrued income | 490/1 | €6,094 | €6,614 | +€520 | +8.5% |
| Total equity and liabilities | 10/49 | €3,873,792 | €3,992,728 | +€118,936 | +3.1% |
| Equity | 10/15 | -€525,052 | -€729,427 | -€204,375 | -38.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€535,052 | -€739,427 | -€204,375 | -38.2% |
| Amounts payable | 17/49 | €4,398,844 | €4,722,155 | +€323,311 | +7.3% |
| Amounts payable within one year | 42/48 | €4,396,320 | €4,718,946 | +€322,627 | +7.3% |
| Financial debts | 43 | €2,586 | €0 | -€2,586 | -100.0% |
| Credit institutions | 430/8 | €2,586 | €0 | -€2,586 | -100.0% |
| Trade debts | 44 | €92,613 | €10,524 | -€82,089 | -88.6% |
| Suppliers | 440/4 | €92,613 | €10,524 | -€82,089 | -88.6% |
| Advances received on contracts in progress | 46 | €9,260 | €4,652 | -€4,608 | -49.8% |
| Taxes, remuneration and social security | 45 | €53,784 | €2,300 | -€51,484 | -95.7% |
| Taxes | 450/3 | €51,484 | €0 | -€51,484 | -100.0% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €4,238,076 | €4,701,470 | +€463,393 | +10.9% |
| Accrued charges and deferred income | 492/3 | €2,524 | €3,209 | +€685 | +27.1% |
| Remuneration, social security and pensions | 62 | €471 | €0 | -€471 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545,468 | €171,474 | -€373,993 | -68.6% |
| Other operating charges | 640/8 | €36,878 | €35,725 | -€1,153 | -3.1% |
| Gross operating margin | 9900 | €49,082 | €3,206 | -€45,876 | -93.5% |
| Operating profit (loss) | 9901 | -€533,734 | -€203,994 | +€329,741 | +61.8% |
| Financial income | 75/76B | €26 | €62 | +€36 | +138.0% |
| Recurring financial income | 75 | €26 | €62 | +€36 | +138.0% |
| Financial charges | 65/66B | €1,344 | €444 | -€900 | -67.0% |
| Recurring financial charges | 65 | €1,344 | €444 | -€900 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | -€535,052 | -€204,375 | +€330,677 | +61.8% |
| Profit (loss) for the period | 9904 | -€535,052 | -€204,375 | +€330,677 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€535,052 | -€204,375 | +€330,677 | +61.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.