PLANNING ROCHEFORT: 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.
PLANNING ROCHEFORT
Largest movements
- Cash +€85,470
up €85,470 (+18.1%), from €471,639 to €557,109
mainly Net result for the year (+€177,284) and Depreciation (+€43,306)
- Tangible fixed assets +€27,505
up €27,505 (+5.6%), from €487,431 to €514,936
of which Plant, machinery and equipment: +€25,372
- Receivables within one year +€25,199
up €25,199 (+13.0%), from €193,355 to €218,555
of which Other amounts receivable: +€25,310
- Reserves +€183,511
up €183,511 (+21.5%), from €854,481 to €1.0m
- Accrued charges and deferred income -€41,714
down €41,714 (-87.2%), from €47,819 to €6,105
- Purchases and services +€347,631
new in 2025: €347,631
- Staff costs +€39,588
up €39,588 (+8.0%), from €494,042 to €533,630
- Gross operating margin +€13,499
up €13,499 (+1.8%), from €739,411 to €752,910
- Financial charges -€12,995
down €12,995 (-82.9%), from €15,667 to €2,672
of which Non-recurring financial charges: -€12,830
- Depreciation +€10,528
up €10,528 (+32.1%), from €32,778 to €43,306
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 | €1,162,295 | €1,302,959 | +€140,665 | +12.1% |
| Fixed assets | 21/28 | €487,456 | €514,961 | +€27,505 | +5.6% |
| Tangible fixed assets | 22/27 | €487,431 | €514,936 | +€27,505 | +5.6% |
| Land and buildings | 22 | €465,523 | €471,605 | +€6,082 | +1.3% |
| Plant, machinery and equipment | 23 | €410 | €25,781 | +€25,372 | +6,192% |
| Furniture and vehicles | 24 | €21,498 | €17,550 | -€3,949 | -18.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €674,838 | €787,998 | +€113,160 | +16.8% |
| Amounts receivable within one year | 40/41 | €193,355 | €218,555 | +€25,199 | +13.0% |
| Trade receivables | 40 | €100,678 | €100,567 | -€111 | -0.1% |
| Other amounts receivable | 41 | €92,677 | €117,987 | +€25,310 | +27.3% |
| Cash at bank and in hand | 54/58 | €471,639 | €557,109 | +€85,470 | +18.1% |
| Deferred charges and accrued income | 490/1 | €9,844 | €12,334 | +€2,490 | +25.3% |
| Total equity and liabilities | 10/49 | €1,162,295 | €1,302,959 | +€140,665 | +12.1% |
| Equity | 10/15 | €952,250 | €1,132,892 | +€180,642 | +19.0% |
| Reserves | 13 | €854,481 | €1,037,992 | +€183,511 | +21.5% |
| Profit (loss) carried forward | 14 | €60,233 | €54,006 | -€6,227 | -10.3% |
| Investment grants | 15 | €37,536 | €40,894 | +€3,358 | +8.9% |
| Provisions and deferred taxes | 16 | €8,749 | €8,749 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,749 | €8,749 | = | 0.0% |
| Other liabilities and charges | 164/5 | €8,749 | €8,749 | = | 0.0% |
| Amounts payable | 17/49 | €201,296 | €161,319 | -€39,977 | -19.9% |
| Amounts payable after more than one year | 17 | €80,973 | €73,410 | -€7,563 | -9.3% |
| Financial debts | 170/4 | €80,973 | €73,410 | -€7,563 | -9.3% |
| Amounts payable within one year | 42/48 | €72,504 | €81,804 | +€9,300 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €7,406 | €7,563 | +€157 | +2.1% |
| Trade debts | 44 | €4,049 | €17,340 | +€13,291 | +328% |
| Suppliers | 440/4 | €4,049 | €17,340 | +€13,291 | +328% |
| Taxes, remuneration and social security | 45 | €61,049 | €55,341 | -€5,707 | -9.3% |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €61,049 | €55,341 | -€5,707 | -9.3% |
| Accrued charges and deferred income | 492/3 | €47,819 | €6,105 | -€41,714 | -87.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €347,631 | +€347,631 | |
| Remuneration, social security and pensions | 62 | €494,042 | €533,630 | +€39,588 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,778 | €43,306 | +€10,528 | +32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,740 | €0 | -€2,740 | -100% |
| Other operating charges | 640/8 | €2,512 | €2,866 | +€354 | +14.1% |
| Gross operating margin | 9900 | €739,411 | €752,910 | +€13,499 | +1.8% |
| Operating profit (loss) | 9901 | €207,339 | €173,108 | -€34,231 | -16.5% |
| Financial income | 75/76B | €859 | €6,847 | +€5,988 | +697% |
| Recurring financial income | 75 | €729 | €1,164 | +€434 | +59.5% |
| Non-recurring financial income | 76B | €130 | €5,683 | +€5,554 | +4,285% |
| Financial charges | 65/66B | €15,667 | €2,672 | -€12,995 | -82.9% |
| Recurring financial charges | 65 | €2,099 | €1,933 | -€166 | -7.9% |
| Non-recurring financial charges | 66B | €13,568 | €739 | -€12,830 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €192,531 | €177,284 | -€15,247 | -7.9% |
| Profit (loss) for the period | 9904 | €192,531 | €177,284 | -€15,247 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €192,531 | €177,284 | -€15,247 | -7.9% |
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 20 October 2026 via checked.be.