ROCHER D'OR: 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 D'OR
Largest movements
- Tangible fixed assets +€20,377
up €20,377 (+64.9%), from €31,376 to €51,753
of which Other tangible fixed assets: +€28,903
- Receivables within one year +€17,571
up €17,571 (+587.4%), from €2,991 to €20,562
- Cash +€5,076
up €5,076 (+15.4%), from €33,070 to €38,147
mainly Debts after one year (+€33,878) and Depreciation (+€13,968)
- Stocks and contracts -€4,601
down €4,601 (-20.4%), from €22,558 to €17,957
- Deferred charges and accrued income +€4,472
up €4,472 (+135.3%), from €3,304 to €7,776
- Debts after one year +€33,878
up €33,878 (+204.4%), from €16,573 to €50,451
- Profit (loss) carried forward +€8,672
up €8,672 (+155.9%), from €5,564 to €14,236
- Other debts -€4,178
no longer reported in 2025 (was €4,178)
- Trade debts +€3,827
up €3,827 (+13.6%), from €28,213 to €32,040
- Current portion of long-term debt +€3,635
up €3,635 (+81.5%), from €4,458 to €8,093
- Gross operating margin -€4,087
down €4,087 (-11.2%), from €36,357 to €32,270
- Depreciation +€3,529
up €3,529 (+33.8%), from €10,439 to €13,968
- Financial charges +€2,288
up €2,288 (+43.1%), from €5,308 to €7,596
- Other operating charges +€521
up €521 (+34.4%), from €1,514 to €2,035
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 | €93,326 | €136,221 | +€42,895 | +46.0% |
| Fixed assets | 21/28 | €31,402 | €51,778 | +€20,377 | +64.9% |
| Tangible fixed assets | 22/27 | €31,376 | €51,753 | +€20,377 | +64.9% |
| Plant, machinery and equipment | 23 | €6,807 | €4,328 | -€2,479 | -36.4% |
| Furniture and vehicles | 24 | €1,792 | €1,061 | -€731 | -40.8% |
| Leasing and similar rights | 25 | €20,902 | €15,585 | -€5,317 | -25.4% |
| Other tangible fixed assets | 26 | €1,875 | €30,779 | +€28,903 | +1541.3% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €61,924 | €84,442 | +€22,519 | +36.4% |
| Stocks and contracts in progress | 3 | €22,558 | €17,957 | -€4,601 | -20.4% |
| Stocks | 30/36 | €22,558 | €17,957 | -€4,601 | -20.4% |
| Amounts receivable within one year | 40/41 | €2,991 | €20,562 | +€17,571 | +587.4% |
| Trade receivables | 40 | €2,991 | €20,562 | +€17,571 | +587.4% |
| Cash at bank and in hand | 54/58 | €33,070 | €38,147 | +€5,076 | +15.4% |
| Deferred charges and accrued income | 490/1 | €3,304 | €7,776 | +€4,472 | +135.3% |
| Total equity and liabilities | 10/49 | €93,326 | €136,221 | +€42,895 | +46.0% |
| Equity | 10/15 | €27,497 | €36,169 | +€8,672 | +31.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,473 | €1,473 | = | 0.0% |
| Distributable reserves | 133 | €1,473 | €1,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,564 | €14,236 | +€8,672 | +155.9% |
| Amounts payable | 17/49 | €65,828 | €100,051 | +€34,223 | +52.0% |
| Amounts payable after more than one year | 17 | €16,573 | €50,451 | +€33,878 | +204.4% |
| Financial debts | 170/4 | €16,573 | €50,451 | +€33,878 | +204.4% |
| Amounts payable within one year | 42/48 | €49,255 | €49,600 | +€345 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €4,458 | €8,093 | +€3,635 | +81.5% |
| Trade debts | 44 | €28,213 | €32,040 | +€3,827 | +13.6% |
| Suppliers | 440/4 | €28,213 | €32,040 | +€3,827 | +13.6% |
| Taxes, remuneration and social security | 45 | €12,407 | €9,468 | -€2,939 | -23.7% |
| Taxes | 450/3 | €10,567 | €9,338 | -€1,229 | -11.6% |
| Remuneration and social security | 454/9 | €1,839 | €130 | -€1,710 | -93.0% |
| Other amounts payable | 47/48 | €4,178 | - | -€4,178 | |
| Non-recurring operating income | 76A | €1,153 | - | -€1,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,439 | €13,968 | +€3,529 | +33.8% |
| Other operating charges | 640/8 | €1,514 | €2,035 | +€521 | +34.4% |
| Gross operating margin | 9900 | €36,357 | €32,270 | -€4,087 | -11.2% |
| Operating profit (loss) | 9901 | €24,404 | €16,268 | -€8,136 | -33.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.5% |
| Financial charges | 65/66B | €5,308 | €7,596 | +€2,288 | +43.1% |
| Recurring financial charges | 65 | €5,308 | €7,596 | +€2,288 | +43.1% |
| Profit (loss) for the period before taxes | 9903 | €19,098 | €8,672 | -€10,426 | -54.6% |
| Income taxes | 67/77 | -€47 | - | +€47 | |
| Profit (loss) for the period | 9904 | €19,145 | €8,672 | -€10,473 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,145 | €8,672 | -€10,473 | -54.7% |
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 11 October 2026 via checked.be.