ROCHER CONSULT: 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.
ROCHER CONSULT
Largest movements
- Financial fixed assets +€204,975
up €204,975 (+36.2%), from €566,845 to €771,820
- Cash +€116,113
up €116,113 (+109%), from €106,541 to €222,655
mainly Net result for the year (+€342,016) and Other debts (+€199,079)
- Other debts +€199,079
up €199,079 (+4,046%), from €4,921 to €204,000
- Reserves +€100,000
up €100,000 (+52.1%), from €192,101 to €292,101
- Tax, wage and social debts +€53,388
up €53,388 (+642%), from €8,311 to €61,699
- Current portion of long-term debt -€23,001
down €23,001 (-79.3%), from €29,016 to €6,015
- Gross operating margin +€283,171
up €283,171 (+244%), from €115,960 to €399,131
- Financial income -€20,904
down €20,904 (-93.2%), from €22,437 to €1,533
- Taxes +€13,601
up €13,601 (+36.7%), from €37,067 to €50,668
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 | €693,537 | €1,016,005 | +€322,468 | +46.5% |
| Fixed assets | 21/28 | €586,333 | €785,461 | +€199,128 | +34.0% |
| Tangible fixed assets | 22/27 | €19,488 | €13,642 | -€5,847 | -30.0% |
| Furniture and vehicles | 24 | €19,488 | €13,642 | -€5,847 | -30.0% |
| Financial fixed assets | 28 | €566,845 | €771,820 | +€204,975 | +36.2% |
| Current assets | 29/58 | €107,204 | €230,544 | +€123,340 | +115% |
| Amounts receivable within one year | 40/41 | - | €7,241 | +€7,241 | |
| Trade receivables | 40 | - | €7,241 | +€7,241 | |
| Cash at bank and in hand | 54/58 | €106,541 | €222,655 | +€116,113 | +109% |
| Deferred charges and accrued income | 490/1 | €663 | €648 | -€15 | -2.2% |
| Total equity and liabilities | 10/49 | €693,537 | €1,016,005 | +€322,468 | +46.5% |
| Equity | 10/15 | €639,038 | €741,054 | +€102,016 | +16.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €192,101 | €292,101 | +€100,000 | +52.1% |
| Distributable reserves | 133 | €192,101 | €292,101 | +€100,000 | +52.1% |
| Profit (loss) carried forward | 14 | €424,937 | €426,954 | +€2,016 | +0.5% |
| Amounts payable | 17/49 | €54,499 | €274,951 | +€220,452 | +405% |
| Amounts payable after more than one year | 17 | €12,039 | €3,025 | -€9,015 | -74.9% |
| Financial debts | 170/4 | €12,039 | €3,025 | -€9,015 | -74.9% |
| Amounts payable within one year | 42/48 | €42,460 | €271,926 | +€229,467 | +540% |
| Current portion of amounts payable after more than one year | 42 | €29,016 | €6,015 | -€23,001 | -79.3% |
| Trade debts | 44 | €212 | €213 | +€1 | +0.3% |
| Suppliers | 440/4 | €212 | €213 | +€1 | +0.3% |
| Taxes, remuneration and social security | 45 | €8,311 | €61,699 | +€53,388 | +642% |
| Taxes | 450/3 | €8,311 | €61,699 | +€53,388 | +642% |
| Other amounts payable | 47/48 | €4,921 | €204,000 | +€199,079 | +4,046% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,001 | €5,847 | -€155 | -2.6% |
| Other operating charges | 640/8 | €782 | €859 | +€76 | +9.8% |
| Gross operating margin | 9900 | €115,960 | €399,131 | +€283,171 | +244% |
| Operating profit (loss) | 9901 | €109,177 | €392,426 | +€283,249 | +259% |
| Financial income | 75/76B | €22,437 | €1,533 | -€20,904 | -93.2% |
| Recurring financial income | 75 | €22,437 | €1,533 | -€20,904 | -93.2% |
| Financial charges | 65/66B | €2,447 | €1,275 | -€1,172 | -47.9% |
| Recurring financial charges | 65 | €2,447 | €1,275 | -€1,172 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €129,167 | €392,684 | +€263,517 | +204% |
| Income taxes | 67/77 | €37,067 | €50,668 | +€13,601 | +36.7% |
| Profit (loss) for the period | 9904 | €92,101 | €342,016 | +€249,916 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €92,101 | €342,016 | +€249,916 | +271% |
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 29 October 2026 via checked.be.