ROCHEPICES: 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.
ROCHEPICES
Largest movements
- Cash +€66,840
up €66,840 (+60.0%), from €111,464 to €178,304
mainly Net result for the year (+€226,732) and Other debts (+€121,813)
- Receivables within one year +€43,669
up €43,669 (+22.9%), from €190,742 to €234,411
of which Trade receivables: +€49,950
- Tangible fixed assets -€31,284
down €31,284 (-8.7%), from €361,554 to €330,270
of which Land and buildings: -€30,783
- Profit (loss) carried forward +€226,732
up €226,732 (+37.2%), from €609,684 to €836,416
- Reserves -€192,407
down €192,407 (-96.0%), from €200,407 to €8,000
of which Distributable reserves: -€192,407
- Other debts +€121,813
up €121,813 (+172%), from €70,629 to €192,442
- Trade debts -€45,288
down €45,288 (-90.4%), from €50,085 to €4,797
- Debts after one year -€29,769
down €29,769 (-42.5%), from €70,050 to €40,281
- Gross operating margin +€21,663
up €21,663 (+3.8%), from €573,052 to €594,715
- Staff costs +€17,631
up €17,631 (+7.3%), from €241,760 to €259,391
- Financial charges -€9,109
down €9,109 (-69.8%), from €13,042 to €3,933
of which Non-recurring financial charges: -€7,436
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 | €1,134,739 | €1,220,900 | +€86,161 | +7.6% |
| Fixed assets | 21/28 | €364,824 | €331,905 | -€32,919 | -9.0% |
| Intangible fixed assets | 21 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Tangible fixed assets | 22/27 | €361,554 | €330,270 | -€31,284 | -8.7% |
| Land and buildings | 22 | €297,411 | €266,628 | -€30,783 | -10.4% |
| Plant, machinery and equipment | 23 | €64,143 | €59,522 | -€4,621 | -7.2% |
| Furniture and vehicles | 24 | - | €4,120 | +€4,120 | |
| Financial fixed assets | 28 | €270 | €135 | -€135 | -50.0% |
| Current assets | 29/58 | €769,916 | €888,995 | +€119,079 | +15.5% |
| Stocks and contracts in progress | 3 | €467,710 | €473,568 | +€5,858 | +1.3% |
| Stocks | 30/36 | €467,710 | €473,568 | +€5,858 | +1.3% |
| Amounts receivable within one year | 40/41 | €190,742 | €234,411 | +€43,669 | +22.9% |
| Trade receivables | 40 | €174,246 | €224,196 | +€49,950 | +28.7% |
| Other amounts receivable | 41 | €16,496 | €10,215 | -€6,281 | -38.1% |
| Cash at bank and in hand | 54/58 | €111,464 | €178,304 | +€66,840 | +60.0% |
| Deferred charges and accrued income | 490/1 | - | €2,712 | +€2,712 | |
| Total equity and liabilities | 10/49 | €1,134,739 | €1,220,900 | +€86,161 | +7.6% |
| Equity | 10/15 | €855,612 | €885,469 | +€29,857 | +3.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €200,407 | €8,000 | -€192,407 | -96.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €192,407 | €0 | -€192,407 | -100% |
| Profit (loss) carried forward | 14 | €609,684 | €836,416 | +€226,732 | +37.2% |
| Investment grants | 15 | €20,521 | €16,053 | -€4,468 | -21.8% |
| Amounts payable | 17/49 | €279,127 | €335,431 | +€56,304 | +20.2% |
| Amounts payable after more than one year | 17 | €70,050 | €40,281 | -€29,769 | -42.5% |
| Financial debts | 170/4 | €70,050 | €40,281 | -€29,769 | -42.5% |
| Amounts payable within one year | 42/48 | €208,929 | €295,029 | +€86,100 | +41.2% |
| Current portion of amounts payable after more than one year | 42 | €30,406 | €30,458 | +€52 | +0.2% |
| Trade debts | 44 | €50,085 | €4,797 | -€45,288 | -90.4% |
| Suppliers | 440/4 | €50,085 | €4,797 | -€45,288 | -90.4% |
| Taxes, remuneration and social security | 45 | €57,808 | €67,332 | +€9,524 | +16.5% |
| Taxes | 450/3 | €28,375 | €33,256 | +€4,881 | +17.2% |
| Remuneration and social security | 454/9 | €29,432 | €34,076 | +€4,644 | +15.8% |
| Other amounts payable | 47/48 | €70,629 | €192,442 | +€121,813 | +172% |
| Accrued charges and deferred income | 492/3 | €148 | €121 | -€27 | -18.5% |
| Non-recurring operating income | 76A | - | €3,309 | +€3,309 | |
| Remuneration, social security and pensions | 62 | €241,760 | €259,391 | +€17,631 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,398 | €40,718 | +€320 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,196 | €9,573 | +€377 | +4.1% |
| Gross operating margin | 9900 | €573,052 | €594,715 | +€21,663 | +3.8% |
| Operating profit (loss) | 9901 | €281,698 | €285,033 | +€3,335 | +1.2% |
| Financial income | 75/76B | €20,006 | €18,359 | -€1,647 | -8.2% |
| Recurring financial income | 75 | €19,993 | €18,359 | -€1,634 | -8.2% |
| Non-recurring financial income | 76B | €12 | - | -€12 | |
| Financial charges | 65/66B | €13,042 | €3,933 | -€9,109 | -69.8% |
| Recurring financial charges | 65 | €5,605 | €3,932 | -€1,673 | -29.8% |
| Non-recurring financial charges | 66B | €7,437 | €1 | -€7,436 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €288,662 | €299,459 | +€10,797 | +3.7% |
| Income taxes | 67/77 | €67,444 | €72,727 | +€5,283 | +7.8% |
| Profit (loss) for the period | 9904 | €221,218 | €226,732 | +€5,514 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €221,218 | €226,732 | +€5,514 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.