ROCH: 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.
ROCH
Largest movements
- Receivables within one year +€7,264
up €7,264 (+64.8%), from €11,212 to €18,477
- Tangible fixed assets -€2,251
down €2,251 (-39.2%), from €5,735 to €3,484
of which Furniture and vehicles: -€2,066
- Stocks and contracts -€1,571
down €1,571 (-1.6%), from €99,725 to €98,155
- Advances received -€11,212
no longer reported in 2025 (was €11,212)
- Profit (loss) carried forward +€9,805
up €9,805 (+90.8%), from -€10,803 to -€998
- Other debts +€3,780
up €3,780 (+22.2%), from €17,039 to €20,819
- Gross operating margin +€3,032
up €3,032 (+30.7%), from €9,878 to €12,910
- Other operating charges -€331
down €331 (-37.6%), from €882 to €550
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 | €117,487 | €120,122 | +€2,635 | +2.2% |
| Fixed assets | 21/28 | €5,735 | €3,484 | -€2,251 | -39.2% |
| Tangible fixed assets | 22/27 | €5,735 | €3,484 | -€2,251 | -39.2% |
| Land and buildings | 22 | €1,133 | €948 | -€185 | -16.3% |
| Furniture and vehicles | 24 | €4,602 | €2,536 | -€2,066 | -44.9% |
| Current assets | 29/58 | €111,752 | €116,638 | +€4,886 | +4.4% |
| Stocks and contracts in progress | 3 | €99,725 | €98,155 | -€1,571 | -1.6% |
| Stocks | 30/36 | €99,725 | €98,155 | -€1,571 | -1.6% |
| Amounts receivable within one year | 40/41 | €11,212 | €18,477 | +€7,264 | +64.8% |
| Trade receivables | 40 | €11,212 | €18,477 | +€7,264 | +64.8% |
| Cash at bank and in hand | 54/58 | €791 | €7 | -€784 | -99.1% |
| Deferred charges and accrued income | 490/1 | €23 | - | -€23 | |
| Total equity and liabilities | 10/49 | €117,487 | €120,122 | +€2,635 | +2.2% |
| Equity | 10/15 | €16,965 | €26,770 | +€9,805 | +57.8% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Outside capital | 11 | €27,268 | €27,268 | = | 0.0% |
| Other | 1109/19 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,803 | -€998 | +€9,805 | +90.8% |
| Amounts payable | 17/49 | €100,522 | €93,352 | -€7,170 | -7.1% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,522 | €23,352 | -€7,170 | -23.5% |
| Trade debts | 44 | €1,668 | €2,355 | +€687 | +41.2% |
| Suppliers | 440/4 | €1,668 | €2,355 | +€687 | +41.2% |
| Advances received on contracts in progress | 46 | €11,212 | - | -€11,212 | |
| Taxes, remuneration and social security | 45 | €603 | €179 | -€424 | -70.3% |
| Taxes | 450/3 | €603 | €179 | -€424 | -70.3% |
| Other amounts payable | 47/48 | €17,039 | €20,819 | +€3,780 | +22.2% |
| Non-recurring operating income | 76A | €1,300 | - | -€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,251 | €2,251 | = | 0.0% |
| Other operating charges | 640/8 | €882 | €550 | -€331 | -37.6% |
| Gross operating margin | 9900 | €9,878 | €12,910 | +€3,032 | +30.7% |
| Operating profit (loss) | 9901 | €6,746 | €10,109 | +€3,364 | +49.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €302 | €304 | +€2 | +0.8% |
| Recurring financial charges | 65 | €302 | €304 | +€2 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €6,444 | €9,805 | +€3,361 | +52.2% |
| Profit (loss) for the period | 9904 | €6,444 | €9,805 | +€3,361 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,444 | €9,805 | +€3,361 | +52.2% |
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 4 October 2026 via checked.be.