Rocha Buyl: 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.
Rocha Buyl
Largest movements
- Receivables within one year -€22,443
down €22,443 (-17.5%), from €128,476 to €106,032
of which Other amounts receivable: -€126,833
- Cash +€9,844
up €9,844 (+525.3%), from €1,874 to €11,718
mainly Contributions, distributions and other (+€126,282) and Trade debts (+€27,250)
- Other debts -€134,041
down €134,041 (-99.7%), from €134,417 to €376
- Profit (loss) carried forward +€128,102
up €128,102, from -€126,282 to €1,820
- Accrued charges and deferred income -€45,953
no longer reported in 2023 (was €45,953)
- Trade debts +€27,250
up €27,250 (+47.3%), from €57,612 to €84,862
- Tax, wage and social debts +€12,042
up €12,042 (+64.6%), from €18,650 to €30,692
of which Taxes: +€10,449
- Turnover +€176,585
new in 2023: €176,585
- Purchases and services +€169,860
new in 2023: €169,860
- Taxes -€67,762
no longer reported in 2023 (was €67,762)
- Gross operating margin +€61,802
up €61,802, from -€55,077 to €6,725
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,350 | €117,750 | -€12,599 | -9.7% |
| Current assets | 29/58 | €130,350 | €117,750 | -€12,599 | -9.7% |
| Amounts receivable within one year | 40/41 | €128,476 | €106,032 | -€22,443 | -17.5% |
| Trade receivables | 40 | €1,642 | €106,032 | +€104,390 | +6356.7% |
| Other amounts receivable | 41 | €126,833 | - | -€126,833 | |
| Cash at bank and in hand | 54/58 | €1,874 | €11,718 | +€9,844 | +525.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €130,350 | €117,750 | -€12,599 | -9.7% |
| Equity | 10/15 | -€126,282 | €1,820 | +€128,102 | |
| Profit (loss) carried forward | 14 | -€126,282 | €1,820 | +€128,102 | |
| Amounts payable | 17/49 | €256,632 | €115,931 | -€140,702 | -54.8% |
| Amounts payable within one year | 42/48 | €210,679 | €115,931 | -€94,748 | -45.0% |
| Trade debts | 44 | €57,612 | €84,862 | +€27,250 | +47.3% |
| Suppliers | 440/4 | €57,612 | €84,862 | +€27,250 | +47.3% |
| Taxes, remuneration and social security | 45 | €18,650 | €30,692 | +€12,042 | +64.6% |
| Taxes | 450/3 | €6,054 | €16,502 | +€10,449 | +172.6% |
| Remuneration and social security | 454/9 | €12,596 | €14,190 | +€1,594 | +12.7% |
| Other amounts payable | 47/48 | €134,417 | €376 | -€134,041 | -99.7% |
| Accrued charges and deferred income | 492/3 | €45,953 | - | -€45,953 | |
| Turnover | 70 | - | €176,585 | +€176,585 | |
| Non-recurring operating income | 76A | - | €214 | +€214 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €169,860 | +€169,860 | |
| Other operating charges | 640/8 | €3,322 | €4,856 | +€1,533 | +46.2% |
| Gross operating margin | 9900 | -€55,077 | €6,725 | +€61,802 | |
| Operating profit (loss) | 9901 | -€58,399 | €1,869 | +€60,268 | |
| Financial charges | 65/66B | €121 | €50 | -€72 | -59.2% |
| Recurring financial charges | 65 | €121 | €50 | -€72 | -59.2% |
| Profit (loss) for the period before taxes | 9903 | -€58,520 | €1,820 | +€60,340 | |
| Income taxes | 67/77 | €67,762 | - | -€67,762 | |
| Profit (loss) for the period | 9904 | -€126,282 | €1,820 | +€128,102 | |
| Profit (loss) for the period to be appropriated | 9905 | -€126,282 | €1,820 | +€128,102 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.