ROCHAL: 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.
ROCHAL
Largest movements
- Receivables within one year -€104,819
down €104,819 (-72.1%), from €145,395 to €40,576
of which Other amounts receivable: -€109,712
- Current investments -€58,667
down €58,667 (-85.2%), from €68,895 to €10,227
- Tangible fixed assets +€52,452
up €52,452 (+494.7%), from €10,604 to €63,056
of which Other tangible fixed assets: +€52,013
- Deferred charges and accrued income -€13,046
down €13,046 (-25.7%), from €50,683 to €37,637
- Reserves -€130,514
down €130,514 (-43.9%), from €297,551 to €167,037
of which Non-distributable reserves: -€106,819
- Profit (loss) carried forward +€9,705
up €9,705, from -€9,705 to €0
- Gross operating margin +€82,912
up €82,912, from -€5,745 to €77,167
- Turnover +€38,189
up €38,189 (+7.6%), from €500,417 to €538,606
- Purchases and services -€30,516
down €30,516 (-6.0%), from €512,015 to €481,499
- Taxes +€14,443
up €14,443 (+422.9%), from €3,415 to €17,859
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 | €325,903 | €200,393 | -€125,511 | -38.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €47,911 | €100,364 | +€52,452 | +109.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €10,604 | €63,056 | +€52,452 | +494.7% |
| Plant, machinery and equipment | 23 | €191 | €0 | -€191 | -100.0% |
| Furniture and vehicles | 24 | €6,224 | €6,854 | +€630 | +10.1% |
| Other tangible fixed assets | 26 | €4,188 | €56,202 | +€52,013 | +1241.9% |
| Financial fixed assets | 28 | €37,308 | €37,308 | = | 0.0% |
| Current assets | 29/58 | €277,992 | €100,029 | -€177,963 | -64.0% |
| Amounts receivable within one year | 40/41 | €145,395 | €40,576 | -€104,819 | -72.1% |
| Trade receivables | 40 | €0 | €4,893 | +€4,893 | |
| Other amounts receivable | 41 | €145,395 | €35,683 | -€109,712 | -75.5% |
| Current investments | 50/53 | €68,895 | €10,227 | -€58,667 | -85.2% |
| Cash at bank and in hand | 54/58 | €13,019 | €11,588 | -€1,431 | -11.0% |
| Deferred charges and accrued income | 490/1 | €50,683 | €37,637 | -€13,046 | -25.7% |
| Total equity and liabilities | 10/49 | €325,903 | €200,393 | -€125,511 | -38.5% |
| Equity | 10/15 | €295,296 | €174,487 | -€120,809 | -40.9% |
| Contributions | 10/11 | €7,450 | €7,450 | = | 0.0% |
| Capital | 10 | €7,450 | €7,450 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,150 | €11,150 | = | 0.0% |
| Reserves | 13 | €297,551 | €167,037 | -€130,514 | -43.9% |
| Non-distributable reserves | 130/1 | €106,819 | €0 | -€106,819 | -100.0% |
| Reserves not available under the articles | 1311 | €106,819 | €0 | -€106,819 | -100.0% |
| Distributable reserves | 133 | €190,732 | €167,037 | -€23,695 | -12.4% |
| Profit (loss) carried forward | 14 | -€9,705 | €0 | +€9,705 | |
| Amounts payable | 17/49 | €30,607 | €25,906 | -€4,702 | -15.4% |
| Amounts payable within one year | 42/48 | €26,700 | €22,862 | -€3,838 | -14.4% |
| Trade debts | 44 | €9,345 | €8,621 | -€723 | -7.7% |
| Suppliers | 440/4 | €9,345 | €8,621 | -€723 | -7.7% |
| Taxes, remuneration and social security | 45 | €17,355 | €14,241 | -€3,114 | -17.9% |
| Taxes | 450/3 | €17,355 | €14,241 | -€3,114 | -17.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €3,908 | €3,044 | -€864 | -22.1% |
| Turnover | 70 | €500,417 | €538,606 | +€38,189 | +7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €512,015 | €481,499 | -€30,516 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,468 | €10,809 | +€1,342 | +14.2% |
| Other operating charges | 640/8 | €128 | €1,417 | +€1,290 | +1010.0% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€5,745 | €77,167 | +€82,912 | |
| Operating profit (loss) | 9901 | -€15,341 | €64,890 | +€80,231 | |
| Financial income | 75/76B | €8,522 | €4,420 | -€4,102 | -48.1% |
| Recurring financial income | 75 | €8,522 | €4,420 | -€4,102 | -48.1% |
| Financial charges | 65/66B | €625 | €464 | -€161 | -25.8% |
| Recurring financial charges | 65 | €625 | €464 | -€161 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,444 | €68,846 | +€76,290 | |
| Income taxes | 67/77 | €3,415 | €17,859 | +€14,443 | +422.9% |
| Profit (loss) for the period | 9904 | -€10,859 | €50,987 | +€61,846 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,859 | €50,987 | +€61,846 |
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 29 September 2026 via checked.be.