Roche: what changed
Roche
Largest movements
- Current investments +€25,500
up €25,500 (+425%), from €6,000 to €31,500
- Cash +€20,511
up €20,511 (+480%), from €4,270 to €24,781
mainly Net result for the year (+€39,625) and Depreciation (+€16,799)
- Tangible fixed assets -€12,072
down €12,072 (-15.8%), from €76,414 to €64,343
of which Leasing and similar rights: -€12,937
- Receivables within one year +€11,320
up €11,320 (+33.5%), from €33,812 to €45,132
of which Other amounts receivable: +€16,320
- Deferred charges and accrued income -€1,728
down €1,728 (-100%), from €1,728 to €0
- Reserves +€39,625
up €39,625 (+75.0%), from €52,823 to €92,448
- Tax, wage and social debts +€14,627
up €14,627 (+98.6%), from €14,833 to €29,460
- Debts after one year -€10,857
down €10,857 (-26.0%), from €41,838 to €30,981
- Depreciation +€10,421
up €10,421 (+163%), from €6,378 to €16,799
- Gross operating margin -€9,458
down €9,458 (-11.2%), from €84,155 to €74,696
- Taxes -€8,014
down €8,014 (-36.1%), from €22,216 to €14,202
- Financial charges +€1,487
up €1,487 (+189%), from €788 to €2,275
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,225 | €165,756 | +€43,531 | +35.6% |
| Fixed assets | 21/28 | €76,414 | €64,343 | -€12,072 | -15.8% |
| Tangible fixed assets | 22/27 | €76,414 | €64,343 | -€12,072 | -15.8% |
| Plant, machinery and equipment | 23 | €4,276 | €3,394 | -€882 | -20.6% |
| Furniture and vehicles | 24 | €11,029 | €12,776 | +€1,747 | +15.8% |
| Leasing and similar rights | 25 | €61,109 | €48,172 | -€12,937 | -21.2% |
| Current assets | 29/58 | €45,811 | €101,413 | +€55,603 | +121% |
| Amounts receivable within one year | 40/41 | €33,812 | €45,132 | +€11,320 | +33.5% |
| Trade receivables | 40 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Other amounts receivable | 41 | €3,812 | €20,132 | +€16,320 | +428% |
| Current investments | 50/53 | €6,000 | €31,500 | +€25,500 | +425% |
| Cash at bank and in hand | 54/58 | €4,270 | €24,781 | +€20,511 | +480% |
| Deferred charges and accrued income | 490/1 | €1,728 | €0 | -€1,728 | -100% |
| Total equity and liabilities | 10/49 | €122,225 | €165,756 | +€43,531 | +35.6% |
| Equity | 10/15 | €54,823 | €94,448 | +€39,625 | +72.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €52,823 | €92,448 | +€39,625 | +75.0% |
| Distributable reserves | 133 | €52,823 | €92,448 | +€39,625 | +75.0% |
| Amounts payable | 17/49 | €67,402 | €71,307 | +€3,906 | +5.8% |
| Amounts payable after more than one year | 17 | €41,838 | €30,981 | -€10,857 | -26.0% |
| Financial debts | 170/4 | €41,838 | €30,981 | -€10,857 | -26.0% |
| Amounts payable within one year | 42/48 | €25,563 | €40,326 | +€14,763 | +57.7% |
| Current portion of amounts payable after more than one year | 42 | €10,465 | €10,857 | +€392 | +3.7% |
| Trade debts | 44 | €265 | €9 | -€256 | -96.6% |
| Suppliers | 440/4 | €265 | €9 | -€256 | -96.6% |
| Taxes, remuneration and social security | 45 | €14,833 | €29,460 | +€14,627 | +98.6% |
| Taxes | 450/3 | €14,833 | €29,460 | +€14,627 | +98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,378 | €16,799 | +€10,421 | +163% |
| Other operating charges | 640/8 | €2,066 | €2,444 | +€379 | +18.3% |
| Gross operating margin | 9900 | €84,155 | €74,696 | -€9,458 | -11.2% |
| Operating profit (loss) | 9901 | €75,711 | €55,453 | -€20,258 | -26.8% |
| Financial income | 75/76B | €116 | €649 | +€533 | +461% |
| Recurring financial income | 75 | €116 | €649 | +€533 | +461% |
| Financial charges | 65/66B | €788 | €2,275 | +€1,487 | +189% |
| Recurring financial charges | 65 | €788 | €2,275 | +€1,487 | +189% |
| Profit (loss) for the period before taxes | 9903 | €75,039 | €53,827 | -€21,212 | -28.3% |
| Income taxes | 67/77 | €22,216 | €14,202 | -€8,014 | -36.1% |
| Profit (loss) for the period | 9904 | €52,823 | €39,625 | -€13,198 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,823 | €39,625 | -€13,198 | -25.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.