ROCHEBOX: 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.
ROCHEBOX
Largest movements
- Tangible fixed assets +€219,443
up €219,443 (+67.1%), from €326,966 to €546,409
of which Land and buildings: +€224,581
- Receivables within one year -€8,383
no longer reported in 2024 (was €8,383)
of which Trade receivables: -€6,077
- Receivables after one year +€6,759
new in 2024: €6,759
- Debts after one year +€161,053
up €161,053 (+177.1%), from €90,933 to €251,986
- Other debts +€33,501
up €33,501 (+19.0%), from €176,613 to €210,114
- Current portion of long-term debt +€14,305
up €14,305 (+85.4%), from €16,754 to €31,059
- Profit (loss) carried forward +€10,363
up €10,363 (+31.2%), from €33,235 to €43,598
- Depreciation +€13,509
up €13,509 (+40.2%), from €33,607 to €47,116
- Gross operating margin -€5,581
down €5,581 (-7.7%), from €72,381 to €66,800
- Financial charges +€3,844
up €3,844 (+146.5%), from €2,624 to €6,468
of which Financial charges: +€3,854
- Taxes -€3,496
no longer reported in 2024 (was €3,496)
- Other operating charges +€1,228
up €1,228 (+75.6%), from €1,625 to €2,853
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 | €336,151 | €559,553 | +€223,402 | +66.5% |
| Fixed assets | 21/28 | €326,966 | €546,409 | +€219,443 | +67.1% |
| Tangible fixed assets | 22/27 | €326,966 | €546,409 | +€219,443 | +67.1% |
| Land and buildings | 22 | €208,802 | €433,383 | +€224,581 | +107.6% |
| Plant, machinery and equipment | 23 | €118,164 | €113,026 | -€5,138 | -4.3% |
| Current assets | 29/58 | €9,185 | €13,144 | +€3,959 | +43.1% |
| Amounts receivable after more than one year | 29 | - | €6,759 | +€6,759 | |
| Trade receivables | 290 | - | €6,759 | +€6,759 | |
| Amounts receivable within one year | 40/41 | €8,383 | - | -€8,383 | |
| Trade receivables | 40 | €6,077 | - | -€6,077 | |
| Other amounts receivable | 41 | €2,306 | - | -€2,306 | |
| Cash at bank and in hand | 54/58 | €802 | €6,385 | +€5,583 | +696.2% |
| Total equity and liabilities | 10/49 | €336,151 | €559,553 | +€223,402 | +66.5% |
| Equity | 10/15 | €48,235 | €58,598 | +€10,363 | +21.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,235 | €43,598 | +€10,363 | +31.2% |
| Amounts payable | 17/49 | €287,916 | €500,955 | +€213,039 | +74.0% |
| Amounts payable after more than one year | 17 | €90,933 | €251,986 | +€161,053 | +177.1% |
| Financial debts | 170/4 | €90,933 | €251,986 | +€161,053 | +177.1% |
| Amounts payable within one year | 42/48 | €196,983 | €248,970 | +€51,987 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €16,754 | €31,059 | +€14,305 | +85.4% |
| Trade debts | 44 | - | €1,357 | +€1,357 | |
| Suppliers | 440/4 | - | €1,357 | +€1,357 | |
| Taxes, remuneration and social security | 45 | €3,616 | €6,440 | +€2,824 | +78.1% |
| Taxes | 450/3 | €3,616 | €6,440 | +€2,824 | +78.1% |
| Other amounts payable | 47/48 | €176,613 | €210,114 | +€33,501 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,607 | €47,116 | +€13,509 | +40.2% |
| Other operating charges | 640/8 | €1,625 | €2,853 | +€1,228 | +75.6% |
| Gross operating margin | 9900 | €72,381 | €66,800 | -€5,581 | -7.7% |
| Operating profit (loss) | 9901 | €37,149 | €16,831 | -€20,318 | -54.7% |
| Financial charges | 65/66B | €2,624 | €6,468 | +€3,844 | +146.5% |
| Recurring financial charges | 65 | €2,614 | €6,468 | +€3,854 | +147.4% |
| Non-recurring financial charges | 66B | €10 | - | -€10 | |
| Profit (loss) for the period before taxes | 9903 | €34,525 | €10,363 | -€24,162 | -70.0% |
| Income taxes | 67/77 | €3,496 | - | -€3,496 | |
| Profit (loss) for the period | 9904 | €31,029 | €10,363 | -€20,666 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,029 | €10,363 | -€20,666 | -66.6% |
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 29 September 2026 via checked.be.