Rochel Studio: 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 Studio
Largest movements
- Receivables within one year -€36,059
down €36,059 (-16.0%), from €225,842 to €189,783
of which Trade receivables: -€31,559
- Cash -€31,015
down €31,015 (-17.2%), from €180,839 to €149,825
mainly Other debts (-€151,591) and Stocks and contracts (-€23,775)
- Stocks and contracts +€23,775
up €23,775 (+8.1%), from €292,746 to €316,521
- Other debts -€151,591
down €151,591 (-59.6%), from €254,300 to €102,709
- Trade debts +€115,597
up €115,597 (+37.8%), from €305,815 to €421,412
- Tax, wage and social debts -€20,374
down €20,374 (-21.0%), from €97,082 to €76,708
- Profit (loss) carried forward +€11,385
up €11,385 (+22.4%), from €50,926 to €62,310
- Gross operating margin -€131,287
down €131,287 (-56.2%), from €233,611 to €102,325
- Write-downs -€40,485
down €40,485 (-86.2%), from €46,982 to €6,497
- Other operating charges -€17,056
down €17,056 (-95.3%), from €17,901 to €846
- Financial charges +€10,113
up €10,113 (+16.1%), from €62,812 to €72,925
- Staff costs +€7,593
no longer reported in 2025 (was -€7,593)
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 | €716,590 | €669,729 | -€46,861 | -6.5% |
| Fixed assets | 21/28 | €12,995 | €11,678 | -€1,318 | -10.1% |
| Intangible fixed assets | 21 | €40 | - | -€40 | |
| Tangible fixed assets | 22/27 | €7,593 | €6,315 | -€1,278 | -16.8% |
| Plant, machinery and equipment | 23 | €1,568 | €1,363 | -€204 | -13.0% |
| Furniture and vehicles | 24 | €6,025 | €4,951 | -€1,074 | -17.8% |
| Financial fixed assets | 28 | €5,363 | €5,363 | = | 0.0% |
| Current assets | 29/58 | €703,595 | €658,051 | -€45,544 | -6.5% |
| Stocks and contracts in progress | 3 | €292,746 | €316,521 | +€23,775 | +8.1% |
| Stocks | 30/36 | €292,746 | €316,521 | +€23,775 | +8.1% |
| Amounts receivable within one year | 40/41 | €225,842 | €189,783 | -€36,059 | -16.0% |
| Trade receivables | 40 | €123,822 | €92,263 | -€31,559 | -25.5% |
| Other amounts receivable | 41 | €102,019 | €97,519 | -€4,500 | -4.4% |
| Cash at bank and in hand | 54/58 | €180,839 | €149,825 | -€31,015 | -17.2% |
| Deferred charges and accrued income | 490/1 | €4,168 | €1,924 | -€2,245 | -53.9% |
| Total equity and liabilities | 10/49 | €716,590 | €669,729 | -€46,861 | -6.5% |
| Equity | 10/15 | €56,926 | €68,310 | +€11,385 | +20.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,926 | €62,310 | +€11,385 | +22.4% |
| Amounts payable | 17/49 | €659,665 | €601,419 | -€58,246 | -8.8% |
| Amounts payable within one year | 42/48 | €657,197 | €600,828 | -€56,368 | -8.6% |
| Trade debts | 44 | €305,815 | €421,412 | +€115,597 | +37.8% |
| Suppliers | 440/4 | €305,815 | €421,412 | +€115,597 | +37.8% |
| Taxes, remuneration and social security | 45 | €97,082 | €76,708 | -€20,374 | -21.0% |
| Taxes | 450/3 | €97,082 | €76,708 | -€20,374 | -21.0% |
| Other amounts payable | 47/48 | €254,300 | €102,709 | -€151,591 | -59.6% |
| Accrued charges and deferred income | 492/3 | €2,468 | €590 | -€1,878 | -76.1% |
| Remuneration, social security and pensions | 62 | -€7,593 | - | +€7,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,242 | €2,462 | -€1,780 | -42.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €46,982 | €6,497 | -€40,485 | -86.2% |
| Other operating charges | 640/8 | €17,901 | €846 | -€17,056 | -95.3% |
| Gross operating margin | 9900 | €233,611 | €102,325 | -€131,287 | -56.2% |
| Operating profit (loss) | 9901 | €172,080 | €92,520 | -€79,560 | -46.2% |
| Financial income | 75/76B | €35 | €53 | +€18 | +51.5% |
| Recurring financial income | 75 | €35 | €53 | +€18 | +51.5% |
| Financial charges | 65/66B | €62,812 | €72,925 | +€10,113 | +16.1% |
| Recurring financial charges | 65 | €62,812 | €72,925 | +€10,113 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €109,303 | €19,649 | -€89,654 | -82.0% |
| Income taxes | 67/77 | €3,504 | €8,264 | +€4,760 | +136% |
| Profit (loss) for the period | 9904 | €105,799 | €11,385 | -€94,414 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €105,799 | €11,385 | -€94,414 | -89.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.