ROCHENN: what changed
Two fiscal 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.
ROCHENN
Largest movements
- Tangible fixed assets -€26,676
down €26,676 (-8.7%), from €307,057 to €280,382
of which Plant, machinery and equipment: -€16,604
- Stocks and contracts +€19,494
new in 2025: €19,494
- Cash -€7,777
down €7,777 (-15.0%), from €51,886 to €44,109
mainly Debts after one year (-€42,612) and Stocks and contracts (-€19,494)
- Debts after one year -€42,612
down €42,612 (-26.7%), from €159,484 to €116,872
- Reserves +€19,908
up €19,908 (+27.7%), from €71,916 to €91,824
- Gross operating margin -€18,501
down €18,501 (-13.0%), from €142,511 to €124,010
- Taxes -€3,578
down €3,578 (-26.9%), from €13,318 to €9,740
- Financial charges -€2,663
down €2,663 (-20.4%), from €13,054 to €10,390
- Depreciation -€2,261
down €2,261 (-5.4%), from €42,148 to €39,887
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.
Cash bridge derived
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 | €494,975 | €479,822 | -€15,153 | -3.1% |
| Fixed assets | 21/28 | €419,582 | €392,882 | -€26,701 | -6.4% |
| Tangible fixed assets | 22/27 | €307,057 | €280,382 | -€26,676 | -8.7% |
| Land and buildings | 22 | €227,199 | €220,410 | -€6,788 | -3.0% |
| Plant, machinery and equipment | 23 | €55,993 | €39,390 | -€16,604 | -29.7% |
| Furniture and vehicles | 24 | €18,482 | €16,993 | -€1,489 | -8.1% |
| Other tangible fixed assets | 26 | €5,383 | €3,589 | -€1,794 | -33.3% |
| Financial fixed assets | 28 | €112,525 | €112,500 | -€25 | 0.0% |
| Current assets | 29/58 | €75,392 | €86,940 | +€11,548 | +15.3% |
| Stocks and contracts in progress | 3 | - | €19,494 | +€19,494 | |
| Stocks | 30/36 | - | €19,494 | +€19,494 | |
| Amounts receivable within one year | 40/41 | €2,851 | €0 | -€2,851 | -100.0% |
| Trade receivables | 40 | €500 | €0 | -€500 | -100.0% |
| Other amounts receivable | 41 | €2,351 | €0 | -€2,351 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,886 | €44,109 | -€7,777 | -15.0% |
| Deferred charges and accrued income | 490/1 | €20,656 | €23,337 | +€2,681 | +13.0% |
| Total equity and liabilities | 10/49 | €494,975 | €479,822 | -€15,153 | -3.1% |
| Equity | 10/15 | €258,346 | €278,254 | +€19,908 | +7.7% |
| Contributions | 10/11 | €9,960 | €9,960 | = | 0.0% |
| Reserves | 13 | €71,916 | €91,824 | +€19,908 | +27.7% |
| Distributable reserves | 133 | €71,916 | €91,824 | +€19,908 | +27.7% |
| Profit (loss) carried forward | 14 | €176,470 | €176,470 | = | 0.0% |
| Amounts payable | 17/49 | €236,628 | €201,568 | -€35,060 | -14.8% |
| Amounts payable after more than one year | 17 | €159,484 | €116,872 | -€42,612 | -26.7% |
| Financial debts | 170/4 | €159,484 | €116,872 | -€42,612 | -26.7% |
| Amounts payable within one year | 42/48 | €62,449 | €65,796 | +€3,347 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €41,924 | €42,612 | +€687 | +1.6% |
| Financial debts | 43 | €3,396 | €3,372 | -€23 | -0.7% |
| Credit institutions | 430/8 | €3,396 | €3,372 | -€23 | -0.7% |
| Trade debts | 44 | €5,966 | €6,059 | +€93 | +1.6% |
| Suppliers | 440/4 | €5,966 | €6,059 | +€93 | +1.6% |
| Taxes, remuneration and social security | 45 | €10,776 | €12,769 | +€1,993 | +18.5% |
| Taxes | 450/3 | €3,318 | €3,506 | +€188 | +5.7% |
| Remuneration and social security | 454/9 | €7,458 | €9,263 | +€1,805 | +24.2% |
| Other amounts payable | 47/48 | €387 | €984 | +€597 | +154.2% |
| Accrued charges and deferred income | 492/3 | €14,695 | €18,900 | +€4,205 | +28.6% |
| Remuneration, social security and pensions | 62 | €39,949 | €40,488 | +€539 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,148 | €39,887 | -€2,261 | -5.4% |
| Other operating charges | 640/8 | €3,987 | €3,566 | -€421 | -10.5% |
| Non-recurring operating charges | 66A | - | €32 | +€32 | |
| Gross operating margin | 9900 | €142,511 | €124,010 | -€18,501 | -13.0% |
| Operating profit (loss) | 9901 | €56,428 | €40,038 | -€16,390 | -29.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +725.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +725.0% |
| Financial charges | 65/66B | €13,054 | €10,390 | -€2,663 | -20.4% |
| Recurring financial charges | 65 | €13,054 | €10,390 | -€2,663 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €43,374 | €29,648 | -€13,726 | -31.6% |
| Income taxes | 67/77 | €13,318 | €9,740 | -€3,578 | -26.9% |
| Profit (loss) for the period | 9904 | €30,056 | €19,908 | -€10,148 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,056 | €19,908 | -€10,148 | -33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.