ROCH4PADEL: 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.
ROCH4PADEL
Largest movements
- Tangible fixed assets -€141,372
down €141,372 (-5.2%), from €2.7m to €2.6m
of which Land and buildings: -€114,546
- Cash +€83,395
up €83,395 (+52.8%), from €157,801 to €241,196
mainly Depreciation (+€155,198) and Net result for the year (+€77,753)
- Receivables within one year +€34,898
up €34,898 (+45.4%), from €76,887 to €111,786
of which Trade receivables: +€34,898
- Profit (loss) carried forward +€77,753
up €77,753, from -€61,625 to €16,128
- Debts after one year -€76,511
down €76,511 (-5.2%), from €1.5m to €1.4m
- Gross operating margin +€67,264
up €67,264 (+19.1%), from €352,486 to €419,750
- Staff costs +€19,052
up €19,052 (+20.5%), from €92,719 to €111,771
- Other operating charges +€11,704
up €11,704 (+227.6%), from €5,141 to €16,845
- Financial charges -€7,634
down €7,634 (-11.6%), from €66,045 to €58,412
of which Financial charges: -€7,634
- Depreciation +€4,920
up €4,920 (+3.3%), from €150,278 to €155,198
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 | €2,987,790 | €2,974,740 | -€13,050 | -0.4% |
| Fixed assets | 21/28 | €2,744,165 | €2,602,793 | -€141,372 | -5.2% |
| Tangible fixed assets | 22/27 | €2,744,165 | €2,602,793 | -€141,372 | -5.2% |
| Land and buildings | 22 | €2,655,038 | €2,540,493 | -€114,546 | -4.3% |
| Plant, machinery and equipment | 23 | €61,373 | €46,750 | -€14,623 | -23.8% |
| Furniture and vehicles | 24 | €8,397 | €9,436 | +€1,039 | +12.4% |
| Leasing and similar rights | 25 | €19,357 | €6,114 | -€13,242 | -68.4% |
| Current assets | 29/58 | €243,625 | €371,947 | +€128,322 | +52.7% |
| Stocks and contracts in progress | 3 | €8,103 | €18,081 | +€9,978 | +123.1% |
| Stocks | 30/36 | €8,103 | €18,081 | +€9,978 | +123.1% |
| Amounts receivable within one year | 40/41 | €76,887 | €111,786 | +€34,898 | +45.4% |
| Trade receivables | 40 | €76,887 | €111,786 | +€34,898 | +45.4% |
| Other amounts receivable | 41 | €0 | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €157,801 | €241,196 | +€83,395 | +52.8% |
| Deferred charges and accrued income | 490/1 | €834 | €885 | +€51 | +6.1% |
| Total equity and liabilities | 10/49 | €2,987,790 | €2,974,740 | -€13,050 | -0.4% |
| Equity | 10/15 | -€41,625 | €36,128 | +€77,753 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,625 | €16,128 | +€77,753 | |
| Amounts payable | 17/49 | €3,029,415 | €2,938,612 | -€90,803 | -3.0% |
| Amounts payable after more than one year | 17 | €1,469,390 | €1,392,878 | -€76,511 | -5.2% |
| Financial debts | 170/4 | €1,469,390 | €1,392,878 | -€76,511 | -5.2% |
| Amounts payable within one year | 42/48 | €1,528,580 | €1,525,654 | -€2,926 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €94,170 | €82,772 | -€11,398 | -12.1% |
| Trade debts | 44 | €41,850 | €44,854 | +€3,004 | +7.2% |
| Suppliers | 440/4 | €41,850 | €44,854 | +€3,004 | +7.2% |
| Taxes, remuneration and social security | 45 | €21,958 | €26,258 | +€4,300 | +19.6% |
| Taxes | 450/3 | €10,668 | €18,218 | +€7,550 | +70.8% |
| Remuneration and social security | 454/9 | €11,290 | €8,039 | -€3,250 | -28.8% |
| Other amounts payable | 47/48 | €1,370,602 | €1,371,770 | +€1,169 | +0.1% |
| Accrued charges and deferred income | 492/3 | €31,445 | €20,080 | -€11,365 | -36.1% |
| Remuneration, social security and pensions | 62 | €92,719 | €111,771 | +€19,052 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150,278 | €155,198 | +€4,920 | +3.3% |
| Other operating charges | 640/8 | €5,141 | €16,845 | +€11,704 | +227.6% |
| Gross operating margin | 9900 | €352,486 | €419,750 | +€67,264 | +19.1% |
| Operating profit (loss) | 9901 | €104,347 | €135,935 | +€31,588 | +30.3% |
| Financial income | 75/76B | €116 | €230 | +€114 | +98.2% |
| Recurring financial income | 75 | €116 | €230 | +€114 | +98.2% |
| Financial charges | 65/66B | €66,045 | €58,412 | -€7,634 | -11.6% |
| Recurring financial charges | 65 | €66,045 | €58,412 | -€7,634 | -11.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €38,417 | €77,753 | +€39,336 | +102.4% |
| Profit (loss) for the period | 9904 | €38,417 | €77,753 | +€39,336 | +102.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,417 | €77,753 | +€39,336 | +102.4% |
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.