ROCHAN 1: 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.
ROCHAN 1
Largest movements
- Cash +€13,225
up €13,225 (+122.5%), from €10,798 to €24,023
mainly Tax, wage and social debts (+€9,929) and Stocks and contracts (+€2,601)
- Stocks and contracts -€2,601
down €2,601 (-25.3%), from €10,286 to €7,685
- Receivables within one year -€1,992
no longer reported in 2025 (was €1,992)
- Tangible fixed assets +€1,337
new in 2025: €1,337
- Tax, wage and social debts +€9,929
up €9,929 (+652.4%), from €1,522 to €11,452
of which Remuneration and social security: +€6,426
- Profit (loss) carried forward +€623
up €623 (+2.7%), from -€23,278 to -€22,655
- Trade debts -€582
down €582 (-31.7%), from €1,836 to €1,254
- Gross operating margin +€7,557
up €7,557 (+32.8%), from €23,024 to €30,581
- Staff costs +€7,336
up €7,336 (+35.6%), from €20,591 to €27,927
- Depreciation +€334
new in 2025: €334
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 | €23,076 | €33,046 | +€9,970 | +43.2% |
| Fixed assets | 21/28 | - | €1,337 | +€1,337 | |
| Tangible fixed assets | 22/27 | - | €1,337 | +€1,337 | |
| Plant, machinery and equipment | 23 | - | €1,337 | +€1,337 | |
| Current assets | 29/58 | €23,076 | €31,708 | +€8,632 | +37.4% |
| Stocks and contracts in progress | 3 | €10,286 | €7,685 | -€2,601 | -25.3% |
| Stocks | 30/36 | €10,286 | €7,685 | -€2,601 | -25.3% |
| Amounts receivable within one year | 40/41 | €1,992 | - | -€1,992 | |
| Other amounts receivable | 41 | €1,992 | - | -€1,992 | |
| Cash at bank and in hand | 54/58 | €10,798 | €24,023 | +€13,225 | +122.5% |
| Total equity and liabilities | 10/49 | €23,076 | €33,046 | +€9,970 | +43.2% |
| Equity | 10/15 | -€4,678 | -€4,055 | +€623 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,278 | -€22,655 | +€623 | +2.7% |
| Amounts payable | 17/49 | €27,754 | €37,101 | +€9,347 | +33.7% |
| Amounts payable after more than one year | 17 | €24,396 | €24,396 | = | 0.0% |
| Other amounts payable | 178/9 | €24,396 | €24,396 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,358 | €12,705 | +€9,347 | +278.3% |
| Trade debts | 44 | €1,836 | €1,254 | -€582 | -31.7% |
| Suppliers | 440/4 | €1,836 | €1,254 | -€582 | -31.7% |
| Taxes, remuneration and social security | 45 | €1,522 | €11,452 | +€9,929 | +652.4% |
| Taxes | 450/3 | - | €3,504 | +€3,504 | |
| Remuneration and social security | 454/9 | €1,522 | €7,948 | +€6,426 | +422.2% |
| Remuneration, social security and pensions | 62 | €20,591 | €27,927 | +€7,336 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €334 | +€334 | |
| Other operating charges | 640/8 | €1,142 | €1,290 | +€148 | +12.9% |
| Non-recurring operating charges | 66A | - | €214 | +€214 | |
| Gross operating margin | 9900 | €23,024 | €30,581 | +€7,557 | +32.8% |
| Operating profit (loss) | 9901 | €1,290 | €815 | -€475 | -36.8% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,245 | €770 | -€475 | -38.2% |
| Profit (loss) for the period | 9904 | €1,245 | €770 | -€475 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,245 | €770 | -€475 | -38.2% |
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 7 October 2026 via checked.be.