Rocheforte: what changed
Two financial 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.
Rocheforte
Largest movements
- Financial fixed assets -€48,452
down €48,452 (-38.6%), from €125,478 to €77,026
- Receivables within one year +€7,871
up €7,871 (+4.3%), from €183,639 to €191,510
of which Other amounts receivable: +€7,871
- Profit (loss) carried forward -€53,690
down €53,690 (-37.4%), from -€143,570 to -€197,260
- Other debts +€6,262
up €6,262 (+26.4%), from €23,739 to €30,001
- Debts after one year +€5,100
up €5,100 (+2.0%), from €251,128 to €256,228
- Financial charges +€45,367
up €45,367 (+408%), from €11,116 to €56,482
of which Non-recurring financial charges: +€50,276
- Other operating charges -€13,719
down €13,719 (-93.4%), from €14,685 to €966
- Purchases and services +€1,932
new in 2024: €1,932
- Financial income +€1,423
up €1,423 (+25.3%), from €5,631 to €7,055
- Gross operating margin +€232
up €232 (+10.7%), from -€2,164 to -€1,932
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,897 | €268,952 | -€41,945 | -13.5% |
| Fixed assets | 21/28 | €127,258 | €77,442 | -€49,816 | -39.1% |
| Intangible fixed assets | 21 | €1,780 | €416 | -€1,364 | -76.6% |
| Financial fixed assets | 28 | €125,478 | €77,026 | -€48,452 | -38.6% |
| Current assets | 29/58 | €183,639 | €191,510 | +€7,871 | +4.3% |
| Amounts receivable within one year | 40/41 | €183,639 | €191,510 | +€7,871 | +4.3% |
| Trade receivables | 40 | €206 | €206 | = | 0.0% |
| Other amounts receivable | 41 | €183,433 | €191,304 | +€7,871 | +4.3% |
| Total equity and liabilities | 10/49 | €310,897 | €268,952 | -€41,945 | -13.5% |
| Equity | 10/15 | €11,030 | -€42,660 | -€53,690 | |
| Contributions | 10/11 | €154,600 | €154,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,570 | -€197,260 | -€53,690 | -37.4% |
| Amounts payable | 17/49 | €299,867 | €311,612 | +€11,745 | +3.9% |
| Amounts payable after more than one year | 17 | €251,128 | €256,228 | +€5,100 | +2.0% |
| Financial debts | 170/4 | €251,128 | €256,228 | +€5,100 | +2.0% |
| Amounts payable within one year | 42/48 | €48,739 | €55,001 | +€6,262 | +12.8% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 47/48 | €23,739 | €30,001 | +€6,262 | +26.4% |
| Accrued charges and deferred income | 492/3 | - | €383 | +€383 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,932 | +€1,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €1,364 | = | 0.0% |
| Other operating charges | 640/8 | €14,685 | €966 | -€13,719 | -93.4% |
| Gross operating margin | 9900 | -€2,164 | -€1,932 | +€232 | +10.7% |
| Operating profit (loss) | 9901 | -€18,213 | -€4,262 | +€13,951 | +76.6% |
| Financial income | 75/76B | €5,631 | €7,055 | +€1,423 | +25.3% |
| Recurring financial income | 75 | €5,631 | €7,055 | +€1,423 | +25.3% |
| Financial charges | 65/66B | €11,116 | €56,482 | +€45,367 | +408% |
| Recurring financial charges | 65 | €11,116 | €6,206 | -€4,909 | -44.2% |
| Non-recurring financial charges | 66B | - | €50,276 | +€50,276 | |
| Profit (loss) for the period before taxes | 9903 | -€23,697 | -€53,690 | -€29,992 | -127% |
| Profit (loss) for the period | 9904 | -€23,697 | -€53,690 | -€29,992 | -127% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,697 | -€53,690 | -€29,992 | -127% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.