ROCHEHAUT EVENT: 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.
ROCHEHAUT EVENT
Largest movements
- Receivables within one year +€62,197
up €62,197 (+146%), from €42,469 to €104,665
of which Trade receivables: +€50,447
- Cash +€1,521
up €1,521 (+4.8%), from €31,693 to €33,214
mainly Other debts (+€54,075) and Tax, wage and social debts (+€6,922)
- Other debts +€54,075
up €54,075 (+106%), from €50,948 to €105,023
- Tax, wage and social debts +€6,922
up €6,922 (+197%), from €3,506 to €10,428
of which Remuneration and social security: +€6,612
- Profit (loss) carried forward +€6,469
up €6,469 (+63.1%), from €10,245 to €16,715
- Trade debts -€3,893
down €3,893 (-78.1%), from €4,983 to €1,090
- Staff costs +€50,997
up €50,997 (+95.1%), from €53,603 to €104,601
- Gross operating margin +€45,753
up €45,753 (+66.3%), from €69,048 to €114,801
- Taxes -€1,346
down €1,346 (-38.4%), from €3,506 to €2,160
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.
Derived cash bridge
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 | €75,681 | €139,255 | +€63,574 | +84.0% |
| Fixed assets | 21/28 | €1,519 | €1,376 | -€143 | -9.4% |
| Tangible fixed assets | 22/27 | €382 | €239 | -€143 | -37.5% |
| Plant, machinery and equipment | 23 | €382 | €239 | -€143 | -37.5% |
| Financial fixed assets | 28 | €1,138 | €1,138 | = | 0.0% |
| Current assets | 29/58 | €74,162 | €137,879 | +€63,717 | +85.9% |
| Amounts receivable within one year | 40/41 | €42,469 | €104,665 | +€62,197 | +146% |
| Trade receivables | 40 | €38,793 | €89,239 | +€50,447 | +130% |
| Other amounts receivable | 41 | €3,676 | €15,426 | +€11,750 | +320% |
| Cash at bank and in hand | 54/58 | €31,693 | €33,214 | +€1,521 | +4.8% |
| Total equity and liabilities | 10/49 | €75,681 | €139,255 | +€63,574 | +84.0% |
| Equity | 10/15 | €16,245 | €22,715 | +€6,469 | +39.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,245 | €16,715 | +€6,469 | +63.1% |
| Amounts payable | 17/49 | €59,436 | €116,541 | +€57,105 | +96.1% |
| Amounts payable within one year | 42/48 | €59,436 | €116,541 | +€57,105 | +96.1% |
| Trade debts | 44 | €4,983 | €1,090 | -€3,893 | -78.1% |
| Suppliers | 440/4 | €4,983 | €1,090 | -€3,893 | -78.1% |
| Taxes, remuneration and social security | 45 | €3,506 | €10,428 | +€6,922 | +197% |
| Taxes | 450/3 | €3,506 | €3,816 | +€310 | +8.8% |
| Remuneration and social security | 454/9 | - | €6,612 | +€6,612 | |
| Other amounts payable | 47/48 | €50,948 | €105,023 | +€54,075 | +106% |
| Remuneration, social security and pensions | 62 | €53,603 | €104,601 | +€50,997 | +95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €143 | +€95 | +198% |
| Other operating charges | 640/8 | €1,121 | €947 | -€175 | -15.6% |
| Gross operating margin | 9900 | €69,048 | €114,801 | +€45,753 | +66.3% |
| Operating profit (loss) | 9901 | €14,275 | €9,111 | -€5,164 | -36.2% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €228 | €496 | +€268 | +118% |
| Recurring financial charges | 65 | €228 | €496 | +€268 | +118% |
| Profit (loss) for the period before taxes | 9903 | €14,048 | €8,629 | -€5,419 | -38.6% |
| Income taxes | 67/77 | €3,506 | €2,160 | -€1,346 | -38.4% |
| Profit (loss) for the period | 9904 | €10,542 | €6,469 | -€4,073 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,542 | €6,469 | -€4,073 | -38.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.