ROCHAU: 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.
ROCHAU
Largest movements
- Stocks and contracts -€2,970
no longer reported in 2024 (was €2,970)
- Cash +€2,556
up €2,556 (+61.9%), from €4,132 to €6,688
mainly Other debts (+€5,468) and Stocks and contracts (+€2,970)
- Tangible fixed assets -€1,707
down €1,707 (-11.7%), from €14,556 to €12,850
- Trade debts -€9,803
down €9,803 (-79.4%), from €12,350 to €2,546
- Other debts +€5,468
new in 2024: €5,468
- Gross operating margin +€5,970
up €5,970, from -€2,430 to €3,540
- Financial charges -€490
down €490 (-98.9%), from €495 to €5
- Other operating charges -€175
down €175 (-17.5%), from €1,001 to €826
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,914 | €130,514 | -€3,400 | -2.5% |
| Fixed assets | 21/28 | €14,556 | €12,850 | -€1,707 | -11.7% |
| Tangible fixed assets | 22/27 | €14,556 | €12,850 | -€1,707 | -11.7% |
| Land and buildings | 22 | €14,556 | €12,850 | -€1,707 | -11.7% |
| Current assets | 29/58 | €119,358 | €117,665 | -€1,693 | -1.4% |
| Stocks and contracts in progress | 3 | €2,970 | - | -€2,970 | |
| Stocks | 30/36 | €2,970 | - | -€2,970 | |
| Amounts receivable within one year | 40/41 | €109,463 | €108,137 | -€1,327 | -1.2% |
| Trade receivables | 40 | €107,088 | €107,788 | +€700 | +0.7% |
| Other amounts receivable | 41 | €2,375 | €348 | -€2,027 | -85.3% |
| Current investments | 50/53 | €2,182 | €2,182 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,132 | €6,688 | +€2,556 | +61.9% |
| Deferred charges and accrued income | 490/1 | €610 | €658 | +€48 | +7.8% |
| Total equity and liabilities | 10/49 | €133,914 | €130,514 | -€3,400 | -2.5% |
| Equity | 10/15 | €121,397 | €122,399 | +€1,002 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €167,459 | €167,459 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €162,600 | €162,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,654 | -€63,652 | +€1,002 | +1.5% |
| Amounts payable | 17/49 | €12,517 | €8,115 | -€4,402 | -35.2% |
| Amounts payable within one year | 42/48 | €12,517 | €8,014 | -€4,503 | -36.0% |
| Trade debts | 44 | €12,350 | €2,546 | -€9,803 | -79.4% |
| Suppliers | 440/4 | €12,350 | €2,546 | -€9,803 | -79.4% |
| Taxes, remuneration and social security | 45 | €167 | - | -€167 | |
| Taxes | 450/3 | €167 | - | -€167 | |
| Other amounts payable | 47/48 | - | €5,468 | +€5,468 | |
| Accrued charges and deferred income | 492/3 | - | €101 | +€101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,707 | €1,707 | = | 0.0% |
| Other operating charges | 640/8 | €1,001 | €826 | -€175 | -17.5% |
| Gross operating margin | 9900 | -€2,430 | €3,540 | +€5,970 | |
| Operating profit (loss) | 9901 | -€5,138 | €1,007 | +€6,145 | |
| Financial charges | 65/66B | €495 | €5 | -€490 | -98.9% |
| Recurring financial charges | 65 | €495 | €5 | -€490 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,633 | €1,002 | +€6,635 | |
| Profit (loss) for the period | 9904 | -€5,633 | €1,002 | +€6,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,633 | €1,002 | +€6,635 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.