Rocheford: 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.
Rocheford
Largest movements
- Stocks and contracts -€14,607
down €14,607 (-9.5%), from €153,710 to €139,103
- Deferred charges and accrued income -€5,636
down €5,636 (-67.9%), from €8,296 to €2,660
- Tax, wage and social debts -€75,731
down €75,731 (-56.0%), from €135,220 to €59,490
of which Taxes: -€61,560
- Reserves +€55,688
up €55,688 (+24.5%), from €227,263 to €282,951
- Current portion of long-term debt -€8,284
no longer reported in 2025 (was €8,284)
- Accrued charges and deferred income -€7,452
no longer reported in 2025 (was €7,452)
- Trade debts +€7,348
up €7,348 (+4.4%), from €165,360 to €172,708
- Financial charges +€64,903
up €64,903 (+335.0%), from €19,373 to €84,276
- Gross operating margin -€20,642
down €20,642 (-3.3%), from €630,401 to €609,759
- Taxes -€15,602
down €15,602 (-25.1%), from €62,083 to €46,482
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 | €554,362 | €531,948 | -€22,413 | -4.0% |
| Fixed assets | 21/28 | €57,525 | €55,103 | -€2,421 | -4.2% |
| Tangible fixed assets | 22/27 | €48,525 | €46,103 | -€2,421 | -5.0% |
| Plant, machinery and equipment | 23 | €12,087 | €9,984 | -€2,103 | -17.4% |
| Furniture and vehicles | 24 | €36,437 | €36,119 | -€318 | -0.9% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €496,837 | €476,845 | -€19,992 | -4.0% |
| Stocks and contracts in progress | 3 | €153,710 | €139,103 | -€14,607 | -9.5% |
| Stocks | 30/36 | €153,710 | €139,103 | -€14,607 | -9.5% |
| Amounts receivable within one year | 40/41 | €137,567 | €132,408 | -€5,159 | -3.8% |
| Trade receivables | 40 | €35,234 | €14,602 | -€20,632 | -58.6% |
| Other amounts receivable | 41 | €102,333 | €117,806 | +€15,473 | +15.1% |
| Cash at bank and in hand | 54/58 | €197,264 | €202,674 | +€5,410 | +2.7% |
| Deferred charges and accrued income | 490/1 | €8,296 | €2,660 | -€5,636 | -67.9% |
| Total equity and liabilities | 10/49 | €554,362 | €531,948 | -€22,413 | -4.0% |
| Equity | 10/15 | €237,263 | €292,951 | +€55,688 | +23.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €227,263 | €282,951 | +€55,688 | +24.5% |
| Distributable reserves | 133 | €227,263 | €282,951 | +€55,688 | +24.5% |
| Amounts payable | 17/49 | €317,099 | €238,998 | -€78,101 | -24.6% |
| Amounts payable within one year | 42/48 | €309,647 | €238,998 | -€70,649 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €8,284 | - | -€8,284 | |
| Trade debts | 44 | €165,360 | €172,708 | +€7,348 | +4.4% |
| Suppliers | 440/4 | €165,360 | €172,708 | +€7,348 | +4.4% |
| Taxes, remuneration and social security | 45 | €135,220 | €59,490 | -€75,731 | -56.0% |
| Taxes | 450/3 | €81,070 | €19,510 | -€61,560 | -75.9% |
| Remuneration and social security | 454/9 | €54,150 | €39,980 | -€14,171 | -26.2% |
| Other amounts payable | 47/48 | €782 | €6,800 | +€6,018 | +769.2% |
| Accrued charges and deferred income | 492/3 | €7,452 | - | -€7,452 | |
| Remuneration, social security and pensions | 62 | €386,915 | €390,694 | +€3,779 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,577 | €26,205 | -€1,372 | -5.0% |
| Other operating charges | 640/8 | €2,999 | €7,112 | +€4,114 | +137.2% |
| Gross operating margin | 9900 | €630,401 | €609,759 | -€20,642 | -3.3% |
| Operating profit (loss) | 9901 | €212,910 | €185,747 | -€27,163 | -12.8% |
| Financial income | 75/76B | €465 | €698 | +€233 | +50.2% |
| Recurring financial income | 75 | €465 | €698 | +€233 | +50.2% |
| Financial charges | 65/66B | €19,373 | €84,276 | +€64,903 | +335.0% |
| Recurring financial charges | 65 | €19,373 | €84,276 | +€64,903 | +335.0% |
| Profit (loss) for the period before taxes | 9903 | €194,003 | €102,169 | -€91,833 | -47.3% |
| Income taxes | 67/77 | €62,083 | €46,482 | -€15,602 | -25.1% |
| Profit (loss) for the period | 9904 | €131,919 | €55,688 | -€76,232 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €131,919 | €55,688 | -€76,232 | -57.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.