Roch Consulting: 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.
Roch Consulting
Largest movements
- Cash -€76,433
down €76,433 (-45.3%), from €168,834 to €92,401
mainly Contributions, distributions and other (-€120,000) and Tax, wage and social debts (-€7,120)
- Receivables within one year -€25,700
down €25,700 (-93.2%), from €27,564 to €1,864
- Tangible fixed assets +€3,450
new in 2025: €3,450
- Profit (loss) carried forward -€85,254
down €85,254 (-52.1%), from €163,683 to €78,429
- Tax, wage and social debts -€7,120
down €7,120 (-35.5%), from €20,034 to €12,914
- Trade debts -€6,623
down €6,623 (-87.8%), from €7,540 to €917
- Gross operating margin -€23,849
down €23,849 (-34.3%), from €69,483 to €45,635
- Taxes -€4,920
down €4,920 (-33.6%), from €14,652 to €9,732
- Depreciation +€774
new in 2025: €774
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 | €196,398 | €97,715 | -€98,683 | -50.2% |
| Fixed assets | 21/28 | - | €3,450 | +€3,450 | |
| Tangible fixed assets | 22/27 | - | €3,450 | +€3,450 | |
| Furniture and vehicles | 24 | - | €3,450 | +€3,450 | |
| Current assets | 29/58 | €196,398 | €94,265 | -€102,133 | -52.0% |
| Amounts receivable within one year | 40/41 | €27,564 | €1,864 | -€25,700 | -93.2% |
| Trade receivables | 40 | €27,564 | €1,864 | -€25,700 | -93.2% |
| Cash at bank and in hand | 54/58 | €168,834 | €92,401 | -€76,433 | -45.3% |
| Total equity and liabilities | 10/49 | €196,398 | €97,715 | -€98,683 | -50.2% |
| Equity | 10/15 | €166,683 | €81,429 | -€85,254 | -51.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,683 | €78,429 | -€85,254 | -52.1% |
| Amounts payable | 17/49 | €29,715 | €16,286 | -€13,430 | -45.2% |
| Amounts payable within one year | 42/48 | €29,715 | €16,286 | -€13,430 | -45.2% |
| Trade debts | 44 | €7,540 | €917 | -€6,623 | -87.8% |
| Suppliers | 440/4 | €7,540 | €917 | -€6,623 | -87.8% |
| Taxes, remuneration and social security | 45 | €20,034 | €12,914 | -€7,120 | -35.5% |
| Taxes | 450/3 | €20,034 | €12,914 | -€7,120 | -35.5% |
| Other amounts payable | 47/48 | €2,141 | €2,455 | +€314 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €774 | +€774 | |
| Other operating charges | 640/8 | €341 | €81 | -€261 | -76.4% |
| Gross operating margin | 9900 | €69,483 | €45,635 | -€23,849 | -34.3% |
| Operating profit (loss) | 9901 | €69,142 | €44,780 | -€24,363 | -35.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €567 | €302 | -€264 | -46.6% |
| Recurring financial charges | 65 | €567 | €302 | -€264 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €68,575 | €44,478 | -€24,097 | -35.1% |
| Income taxes | 67/77 | €14,652 | €9,732 | -€4,920 | -33.6% |
| Profit (loss) for the period | 9904 | €53,924 | €34,746 | -€19,177 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,924 | €34,746 | -€19,177 | -35.6% |
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.