Rochel Holding: 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.
Rochel Holding
Largest movements
- Receivables within one year +€41,005
up €41,005 (+54.4%), from €75,395 to €116,400
of which Trade receivables: +€43,400
- Cash +€2,385
up €2,385 (+135%), from €1,770 to €4,155
mainly Net result for the year (+€53,669) and Tax, wage and social debts (+€7,451)
- Profit (loss) carried forward +€53,669
up €53,669 (+31.3%), from -€171,445 to -€117,776
- Other debts -€24,500
down €24,500 (-10.4%), from €235,751 to €211,251
- Tax, wage and social debts +€7,451
new in 2025: €7,451
- Trade debts +€6,604
up €6,604 (+83.9%), from €7,870 to €14,475
- Financial charges -€113,570
down €113,570 (-79.1%), from €143,600 to €30,030
of which Financial charges: -€108,570
- Write-downs +€106,290
no longer reported in 2025 (was -€106,290)
- Gross operating margin +€48,777
up €48,777 (+133%), from €36,799 to €85,576
- Other operating charges +€1,060
up €1,060 (+220%), from €483 to €1,542
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 | €77,501 | €120,555 | +€43,055 | +55.6% |
| Fixed assets | 21/28 | €335 | - | -€335 | |
| Tangible fixed assets | 22/27 | €335 | - | -€335 | |
| Furniture and vehicles | 24 | €335 | - | -€335 | |
| Current assets | 29/58 | €77,165 | €120,555 | +€43,390 | +56.2% |
| Amounts receivable within one year | 40/41 | €75,395 | €116,400 | +€41,005 | +54.4% |
| Trade receivables | 40 | €73,000 | €116,400 | +€43,400 | +59.5% |
| Other amounts receivable | 41 | €2,395 | - | -€2,395 | |
| Cash at bank and in hand | 54/58 | €1,770 | €4,155 | +€2,385 | +135% |
| Total equity and liabilities | 10/49 | €77,501 | €120,555 | +€43,055 | +55.6% |
| Equity | 10/15 | -€166,445 | -€112,776 | +€53,669 | +32.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,445 | -€117,776 | +€53,669 | +31.3% |
| Amounts payable | 17/49 | €243,945 | €233,331 | -€10,614 | -4.4% |
| Amounts payable within one year | 42/48 | €243,622 | €233,176 | -€10,445 | -4.3% |
| Trade debts | 44 | €7,870 | €14,475 | +€6,604 | +83.9% |
| Suppliers | 440/4 | €7,870 | €14,475 | +€6,604 | +83.9% |
| Taxes, remuneration and social security | 45 | - | €7,451 | +€7,451 | |
| Taxes | 450/3 | - | €7,451 | +€7,451 | |
| Other amounts payable | 47/48 | €235,751 | €211,251 | -€24,500 | -10.4% |
| Accrued charges and deferred income | 492/3 | €324 | €155 | -€169 | -52.1% |
| Remuneration, social security and pensions | 62 | €189 | - | -€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | €335 | -€62 | -15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€106,290 | - | +€106,290 | |
| Other operating charges | 640/8 | €483 | €1,542 | +€1,060 | +220% |
| Gross operating margin | 9900 | €36,799 | €85,576 | +€48,777 | +133% |
| Operating profit (loss) | 9901 | €142,020 | €83,698 | -€58,322 | -41.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,900% |
| Financial charges | 65/66B | €143,600 | €30,030 | -€113,570 | -79.1% |
| Recurring financial charges | 65 | €138,600 | €30,030 | -€108,570 | -78.3% |
| Non-recurring financial charges | 66B | €5,000 | - | -€5,000 | |
| Profit (loss) for the period before taxes | 9903 | -€1,580 | €53,669 | +€55,249 | |
| Profit (loss) for the period | 9904 | -€1,580 | €53,669 | +€55,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,580 | €53,669 | +€55,249 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.