PCK ROCHE: 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.
PCK ROCHE
Largest movements
- Cash +€3,983
up €3,983 (+20.9%), from €19,087 to €23,070
mainly Trade debts (+€6,678) and Tax, wage and social debts (+€6,490)
- Receivables within one year +€1,947
up €1,947 (+8.0%), from €24,211 to €26,158
of which Other amounts receivable: +€1,675
- Tangible fixed assets -€1,273
down €1,273 (-67.5%), from €1,885 to €612
of which Furniture and vehicles: -€972
- Profit (loss) carried forward -€8,665
down €8,665 (-5,630%), from -€154 to -€8,819
- Trade debts +€6,678
up €6,678 (+127%), from €5,262 to €11,940
- Tax, wage and social debts +€6,490
up €6,490 (+104%), from €6,253 to €12,743
of which Remuneration and social security: +€4,085
- Staff costs +€13,221
up €13,221 (+52.4%), from €25,219 to €38,440
- Gross operating margin +€1,886
up €1,886 (+6.1%), from €30,727 to €32,613
- Taxes -€761
down €761 (-86.7%), from €877 to €116
- Depreciation -€508
down €508 (-20.6%), from €2,460 to €1,952
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 | €46,517 | €51,021 | +€4,504 | +9.7% |
| Fixed assets | 21/28 | €2,065 | €792 | -€1,273 | -61.6% |
| Tangible fixed assets | 22/27 | €1,885 | €612 | -€1,273 | -67.5% |
| Furniture and vehicles | 24 | €1,584 | €612 | -€972 | -61.4% |
| Other tangible fixed assets | 26 | €301 | - | -€301 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €44,451 | €50,229 | +€5,777 | +13.0% |
| Amounts receivable within one year | 40/41 | €24,211 | €26,158 | +€1,947 | +8.0% |
| Trade receivables | 40 | €11,518 | €11,790 | +€272 | +2.4% |
| Other amounts receivable | 41 | €12,693 | €14,368 | +€1,675 | +13.2% |
| Cash at bank and in hand | 54/58 | €19,087 | €23,070 | +€3,983 | +20.9% |
| Deferred charges and accrued income | 490/1 | €1,153 | €1,000 | -€153 | -13.3% |
| Total equity and liabilities | 10/49 | €46,517 | €51,021 | +€4,504 | +9.7% |
| Equity | 10/15 | €34,906 | €26,241 | -€8,665 | -24.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €10,060 | €10,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Other | 1319 | €60 | €60 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154 | -€8,819 | -€8,665 | -5,630% |
| Amounts payable | 17/49 | €11,611 | €24,780 | +€13,170 | +113% |
| Amounts payable within one year | 42/48 | €11,515 | €24,683 | +€13,168 | +114% |
| Trade debts | 44 | €5,262 | €11,940 | +€6,678 | +127% |
| Suppliers | 440/4 | €5,262 | €11,940 | +€6,678 | +127% |
| Taxes, remuneration and social security | 45 | €6,253 | €12,743 | +€6,490 | +104% |
| Taxes | 450/3 | €3,332 | €5,737 | +€2,405 | +72.2% |
| Remuneration and social security | 454/9 | €2,921 | €7,006 | +€4,085 | +140% |
| Accrued charges and deferred income | 492/3 | €96 | €97 | +€1 | +1.4% |
| Remuneration, social security and pensions | 62 | €25,219 | €38,440 | +€13,221 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,460 | €1,952 | -€508 | -20.6% |
| Other operating charges | 640/8 | €582 | €578 | -€4 | -0.7% |
| Gross operating margin | 9900 | €30,727 | €32,613 | +€1,886 | +6.1% |
| Operating profit (loss) | 9901 | €2,466 | -€8,357 | -€10,823 | |
| Financial income | 75/76B | €819 | €696 | -€123 | -15.0% |
| Recurring financial income | 75 | €819 | €696 | -€123 | -15.0% |
| Financial charges | 65/66B | €881 | €888 | +€7 | +0.8% |
| Recurring financial charges | 65 | €881 | €888 | +€7 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €2,405 | -€8,549 | -€10,954 | |
| Income taxes | 67/77 | €877 | €116 | -€761 | -86.7% |
| Profit (loss) for the period | 9904 | €1,527 | -€8,665 | -€10,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,527 | -€8,665 | -€10,193 |
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 13 October 2026 via checked.be.