Roche4Abatt: 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.
What changed
Roche4Abatt
NACE 10.111, Manufacture of food products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€194,169
2024 · -€134,723+€328,892
Equity
-€2.5m
2024 · -€2.5m+€28,474
Cash
€1,708
2024 · €3,749-€2,041
Balance sheet total
€406,591
2024 · €1.3m-€868,587
Largest movements
Assets
- Tangible fixed assets -€452,647
down €452,647 (-92.0%), from €492,186 to €39,540
of which Plant, machinery and equipment: -€437,939
- Receivables within one year -€383,992
down €383,992 (-51.9%), from €740,498 to €356,506
of which Other amounts receivable: -€225,605
Equity and liabilities
- Revaluation surpluses -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Reserves +€941,970
up €941,970 (+137.9%), from €683,198 to €1.6m
of which Distributable reserves: +€941,970
- Short-term financial debts -€443,392
down €443,392 (-98.1%), from €451,837 to €8,445
- Trade debts -€393,435
down €393,435 (-15.7%), from €2.5m to €2.1m
- Profit (loss) carried forward +€194,169
up €194,169 (+3.6%), from -€5.4m to -€5.2m
Income statement
- Depreciation -€313,578
down €313,578 (-96.2%), from €325,828 to €12,250
- Gross operating margin +€279,620
up €279,620 (+32.7%), from €856,407 to €1.1m
- Write-downs +€178,536
up €178,536, from -€153,319 to €25,218
- Staff costs +€56,641
up €56,641 (+11.8%), from €479,729 to €536,370
- Financial income +€37,899
up €37,899 (+118.7%), from €31,939 to €69,838
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.
Result 2024
-€134,723
Gross operating margin
+€279,620
Staff costs
-€56,641
Depreciation
+€313,578
Write-downs
-€178,536
Provisions
-€16,000
Other operating charges
+€26,277
Other operating items
-€76,711
Financial income
+€37,899
Financial charges
-€533
Taxes
-€62
Result 2025
€194,169
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.
From operations
+€218,548
Investment
+€464,126
Financing
-€684,715
Cash 2024
€3,749
From operations (derived)
+€218,548
Net result for the year
+€194,169
Depreciation
+€12,250
Receivables within one year
+€383,992
Deferred charges and accrued income
+€6,178
Provisions
+€16,000
Trade debts
-€393,435
Tax, wage and social debts
-€86,680
Other debts
+€131,530
Accrued charges and deferred income
-€45,456
Investment (derived)
+€464,126
Investment in fixed assets (net)
+€464,126
Financing
-€684,715
Debts after one year
-€8,289
Current portion of long-term debt
-€67,340
Short-term financial debts
-€443,392
Contributions, distributions and other
-€165,694
Cash 2025
€1,708
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,275,178 | €406,591 | -€868,587 | -68.1% |
| Fixed assets | 21/28 | €519,180 | €42,804 | -€476,376 | -91.8% |
| Intangible fixed assets | 21 | €11,518 | €0 | -€11,518 | -100.0% |
| Tangible fixed assets | 22/27 | €492,186 | €39,540 | -€452,647 | -92.0% |
| Plant, machinery and equipment | 23 | €437,939 | €0 | -€437,939 | -100.0% |
| Furniture and vehicles | 24 | €7,208 | €0 | -€7,208 | -100.0% |
| Leasing and similar rights | 25 | €18,971 | €12,699 | -€6,272 | -33.1% |
| Other tangible fixed assets | 26 | €28,069 | €26,841 | -€1,228 | -4.4% |
| Financial fixed assets | 28 | €15,476 | €3,265 | -€12,211 | -78.9% |
| Current assets | 29/58 | €755,998 | €363,786 | -€392,211 | -51.9% |
| Amounts receivable within one year | 40/41 | €740,498 | €356,506 | -€383,992 | -51.9% |
| Trade receivables | 40 | €490,726 | €332,339 | -€158,387 | -32.3% |
| Other amounts receivable | 41 | €249,772 | €24,167 | -€225,605 | -90.3% |
| Cash at bank and in hand | 54/58 | €3,749 | €1,708 | -€2,041 | -54.4% |
| Deferred charges and accrued income | 490/1 | €11,750 | €5,572 | -€6,178 | -52.6% |
| Total equity and liabilities | 10/49 | €1,275,178 | €406,591 | -€868,587 | -68.1% |
| Equity | 10/15 | -€2,503,012 | -€2,474,538 | +€28,474 | +1.1% |
| Contributions | 10/11 | €1,139,625 | €1,139,625 | = | 0.0% |
| Capital | 10 | €1,139,625 | €1,139,625 | = | 0.0% |
| Issued capital | 100 | €1,139,625 | €1,139,625 | = | 0.0% |
| Revaluation surpluses | 12 | €1,107,664 | €0 | -€1.1m | -100.0% |
| Reserves | 13 | €683,198 | €1,625,168 | +€941,970 | +137.9% |
| Non-distributable reserves | 130/1 | €63,962 | €63,962 | = | 0.0% |
| Legal reserve | 130 | €63,962 | €63,962 | = | 0.0% |
| Tax-exempt reserves | 132 | €113,840 | €113,840 | = | 0.0% |
| Distributable reserves | 133 | €505,395 | €1,447,365 | +€941,970 | +186.4% |
| Profit (loss) carried forward | 14 | -€5,433,499 | -€5,239,330 | +€194,169 | +3.6% |
| Provisions and deferred taxes | 16 | - | €16,000 | +€16,000 | |
| Provisions for liabilities and charges | 160/5 | - | €16,000 | +€16,000 | |
| Other liabilities and charges | 164/5 | - | €16,000 | +€16,000 | |
| Amounts payable | 17/49 | €3,778,190 | €2,865,128 | -€913,062 | -24.2% |
| Amounts payable after more than one year | 17 | €63,133 | €54,844 | -€8,289 | -13.1% |
| Financial debts | 170/4 | €63,133 | €6,844 | -€56,289 | -89.2% |
| Other amounts payable | 178/9 | €0 | €48,000 | +€48,000 | |
| Amounts payable within one year | 42/48 | €3,663,868 | €2,804,551 | -€859,317 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €73,885 | €6,545 | -€67,340 | -91.1% |
| Financial debts | 43 | €451,837 | €8,445 | -€443,392 | -98.1% |
| Credit institutions | 430/8 | €451,837 | €8,445 | -€443,392 | -98.1% |
| Trade debts | 44 | €2,513,686 | €2,120,251 | -€393,435 | -15.7% |
| Suppliers | 440/4 | €2,513,686 | €2,120,251 | -€393,435 | -15.7% |
| Taxes, remuneration and social security | 45 | €352,050 | €265,370 | -€86,680 | -24.6% |
| Taxes | 450/3 | €158,212 | €55,559 | -€102,653 | -64.9% |
| Remuneration and social security | 454/9 | €193,838 | €209,811 | +€15,974 | +8.2% |
| Other amounts payable | 47/48 | €272,410 | €403,940 | +€131,530 | +48.3% |
| Accrued charges and deferred income | 492/3 | €51,189 | €5,733 | -€45,456 | -88.8% |
| Non-recurring operating income | 76A | €252,812 | €452,079 | +€199,266 | +78.8% |
| Remuneration, social security and pensions | 62 | €479,729 | €536,370 | +€56,641 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325,828 | €12,250 | -€313,578 | -96.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€153,319 | €25,218 | +€178,536 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €16,000 | +€16,000 | |
| Other operating charges | 640/8 | €87,911 | €61,634 | -€26,277 | -29.9% |
| Non-recurring operating charges | 66A | €231,333 | €308,044 | +€76,711 | +33.2% |
| Gross operating margin | 9900 | €856,407 | €1,136,027 | +€279,620 | +32.7% |
| Operating profit (loss) | 9901 | -€115,076 | €176,511 | +€291,587 | |
| Financial income | 75/76B | €31,939 | €69,838 | +€37,899 | +118.7% |
| Recurring financial income | 75 | €31,939 | €69,838 | +€37,899 | +118.7% |
| Financial charges | 65/66B | €51,257 | €51,790 | +€533 | +1.0% |
| Recurring financial charges | 65 | €51,257 | €51,790 | +€533 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€134,394 | €194,560 | +€328,953 | |
| Income taxes | 67/77 | €329 | €391 | +€62 | +18.8% |
| Profit (loss) for the period | 9904 | -€134,723 | €194,169 | +€328,892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€134,723 | €194,169 | +€328,892 |
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.