ROCHEMARVAL: 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.
ROCHEMARVAL
Largest movements
- Receivables within one year -€1,538
down €1,538 (-60.8%), from €2,530 to €992
of which Trade receivables: -€2,282
- Cash -€1,209
down €1,209 (-13.1%), from €9,263 to €8,053
mainly Other debts (-€1,846) and Net result for the year (-€847)
- Other debts -€1,846
down €1,846 (-100%), from €1,846 to €0
- Profit (loss) carried forward -€847
down €847 (-27.6%), from €3,072 to €2,226
- Other operating charges +€102
up €102 (+124%), from €83 to €185
- Gross operating margin +€79
up €79 (+11.7%), from -€680 to -€601
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,793 | €9,046 | -€2,747 | -23.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €11,793 | €9,046 | -€2,747 | -23.3% |
| Amounts receivable within one year | 40/41 | €2,530 | €992 | -€1,538 | -60.8% |
| Trade receivables | 40 | €2,530 | €248 | -€2,282 | -90.2% |
| Other amounts receivable | 41 | - | €744 | +€744 | |
| Cash at bank and in hand | 54/58 | €9,263 | €8,053 | -€1,209 | -13.1% |
| Total equity and liabilities | 10/49 | €11,793 | €9,046 | -€2,747 | -23.3% |
| Equity | 10/15 | €9,892 | €9,046 | -€847 | -8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,072 | €2,226 | -€847 | -27.6% |
| Amounts payable | 17/49 | €1,900 | €0 | -€1,900 | -100% |
| Amounts payable within one year | 42/48 | €1,900 | €0 | -€1,900 | -100% |
| Trade debts | 44 | €55 | €0 | -€55 | -100% |
| Suppliers | 440/4 | €55 | - | -€55 | |
| Other amounts payable | 47/48 | €1,846 | €0 | -€1,846 | -100% |
| Other operating charges | 640/8 | €83 | €185 | +€102 | +124% |
| Gross operating margin | 9900 | -€680 | -€601 | +€79 | +11.7% |
| Operating profit (loss) | 9901 | -€763 | -€786 | -€23 | -3.0% |
| Financial charges | 65/66B | €57 | €61 | +€4 | +6.6% |
| Recurring financial charges | 65 | €57 | €61 | +€4 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | -€820 | -€847 | -€27 | -3.3% |
| Profit (loss) for the period | 9904 | -€820 | -€847 | -€27 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€820 | -€847 | -€27 | -3.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.