ROCHE FILMS: 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.
ROCHE FILMS
Largest movements
- Receivables after one year -€95,000
down €95,000 (-34.5%), from €275,000 to €180,000
- Cash +€17,551
up €17,551 (+2104.0%), from €834 to €18,385
mainly Receivables after one year (+€95,000) and Net result for the year (+€16,922)
- Receivables within one year -€7,111
down €7,111 (-89.4%), from €7,949 to €839
of which Trade receivables: -€6,801
- Other debts -€90,891
down €90,891 (-85.9%), from €105,750 to €14,859
- Reserves +€5,386
up €5,386 (+40.2%), from €13,396 to €18,782
of which Distributable reserves: +€5,386
- Gross operating margin +€25,536
up €25,536 (+264.7%), from €9,647 to €35,183
- Taxes +€8,432
up €8,432 (+223.5%), from €3,773 to €12,205
- Depreciation +€584
up €584 (+17.7%), from €3,307 to €3,891
- Other operating charges +€484
up €484 (+47.3%), from €1,022 to €1,506
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 | €293,321 | €209,323 | -€83,998 | -28.6% |
| Fixed assets | 21/28 | €5,683 | €7,181 | +€1,497 | +26.3% |
| Tangible fixed assets | 22/27 | €4,333 | €5,831 | +€1,497 | +34.6% |
| Furniture and vehicles | 24 | €4,333 | €5,831 | +€1,497 | +34.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €287,637 | €202,142 | -€85,495 | -29.7% |
| Amounts receivable after more than one year | 29 | €275,000 | €180,000 | -€95,000 | -34.5% |
| Other amounts receivable | 291 | €275,000 | €180,000 | -€95,000 | -34.5% |
| Amounts receivable within one year | 40/41 | €7,949 | €839 | -€7,111 | -89.4% |
| Trade receivables | 40 | €6,801 | €0 | -€6,801 | -100.0% |
| Other amounts receivable | 41 | €1,148 | €839 | -€310 | -27.0% |
| Cash at bank and in hand | 54/58 | €834 | €18,385 | +€17,551 | +2104.0% |
| Deferred charges and accrued income | 490/1 | €3,854 | €2,918 | -€936 | -24.3% |
| Total equity and liabilities | 10/49 | €293,321 | €209,323 | -€83,998 | -28.6% |
| Equity | 10/15 | €164,783 | €170,169 | +€5,386 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,396 | €18,782 | +€5,386 | +40.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,536 | €16,922 | +€5,386 | +46.7% |
| Profit (loss) carried forward | 14 | €145,187 | €145,187 | = | 0.0% |
| Amounts payable | 17/49 | €128,538 | €39,154 | -€89,384 | -69.5% |
| Amounts payable within one year | 42/48 | €118,013 | €28,541 | -€89,472 | -75.8% |
| Trade debts | 44 | €1,032 | €1,477 | +€445 | +43.1% |
| Suppliers | 440/4 | €1,032 | €1,477 | +€445 | +43.1% |
| Taxes, remuneration and social security | 45 | €11,231 | €12,205 | +€974 | +8.7% |
| Taxes | 450/3 | €11,231 | €12,205 | +€974 | +8.7% |
| Other amounts payable | 47/48 | €105,750 | €14,859 | -€90,891 | -85.9% |
| Accrued charges and deferred income | 492/3 | €10,525 | €10,614 | +€88 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,307 | €3,891 | +€584 | +17.7% |
| Other operating charges | 640/8 | €1,022 | €1,506 | +€484 | +47.3% |
| Non-recurring operating charges | 66A | €440 | €0 | -€440 | -100.0% |
| Gross operating margin | 9900 | €9,647 | €35,183 | +€25,536 | +264.7% |
| Operating profit (loss) | 9901 | €4,878 | €29,786 | +€24,908 | +510.6% |
| Financial income | 75/76B | €12 | €23 | +€11 | +88.3% |
| Recurring financial income | 75 | €12 | €23 | +€11 | +88.3% |
| Financial charges | 65/66B | €975 | €682 | -€293 | -30.1% |
| Recurring financial charges | 65 | €975 | €682 | -€293 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €3,915 | €29,127 | +€25,212 | +644.0% |
| Income taxes | 67/77 | €3,773 | €12,205 | +€8,432 | +223.5% |
| Profit (loss) for the period | 9904 | €142 | €16,922 | +€16,780 | +11819.2% |
| Profit (loss) for the period to be appropriated | 9905 | €142 | €16,922 | +€16,780 | +11819.2% |
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 4 October 2026 via checked.be.