ROCHER II: 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 II
Largest movements
- Tangible fixed assets -€460,690
down €460,690 (-3.4%), from €13.4m to €12.9m
- Profit (loss) carried forward -€456,845
down €456,845 (-56.9%), from -€803,124 to -€1.3m
- Revaluation surpluses -€374,369
down €374,369 (-3.4%), from €10.9m to €10.5m
- Reserves +€374,369
up €374,369 (+98.5%), from €379,924 to €754,293
- Depreciation -€331,837
down €331,837 (-41.9%), from €792,527 to €460,690
- Gross operating margin +€16,194
up €16,194 (+24.0%), from €67,572 to €83,766
- Other operating charges +€1,703
up €1,703 (+2.2%), from €77,984 to €79,687
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 | €13,471,007 | €13,083,436 | -€387,572 | -2.9% |
| Fixed assets | 21/28 | €13,408,473 | €12,947,784 | -€460,690 | -3.4% |
| Tangible fixed assets | 22/27 | €13,408,473 | €12,947,784 | -€460,690 | -3.4% |
| Land and buildings | 22 | €13,408,473 | €12,947,784 | -€460,690 | -3.4% |
| Current assets | 29/58 | €62,534 | €135,652 | +€73,118 | +117% |
| Amounts receivable after more than one year | 29 | - | €95,000 | +€95,000 | |
| Other amounts receivable | 291 | - | €95,000 | +€95,000 | |
| Amounts receivable within one year | 40/41 | €10,391 | €6,876 | -€3,515 | -33.8% |
| Trade receivables | 40 | €9,473 | €0 | -€9,473 | -100% |
| Other amounts receivable | 41 | €918 | €6,876 | +€5,959 | +649% |
| Cash at bank and in hand | 54/58 | €52,143 | €5,344 | -€46,799 | -89.8% |
| Deferred charges and accrued income | 490/1 | - | €28,432 | +€28,432 | |
| Total equity and liabilities | 10/49 | €13,471,007 | €13,083,436 | -€387,572 | -2.9% |
| Equity | 10/15 | €10,534,376 | €10,077,532 | -€456,845 | -4.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €10,896,076 | €10,521,707 | -€374,369 | -3.4% |
| Reserves | 13 | €379,924 | €754,293 | +€374,369 | +98.5% |
| Distributable reserves | 133 | €379,924 | €754,293 | +€374,369 | +98.5% |
| Profit (loss) carried forward | 14 | -€803,124 | -€1,259,968 | -€456,845 | -56.9% |
| Amounts payable | 17/49 | €2,936,631 | €3,005,904 | +€69,273 | +2.4% |
| Amounts payable after more than one year | 17 | €2,936,000 | €2,987,000 | +€51,000 | +1.7% |
| Financial debts | 170/4 | €2,936,000 | €2,987,000 | +€51,000 | +1.7% |
| Amounts payable within one year | 42/48 | €631 | €18,904 | +€18,273 | +2,895% |
| Trade debts | 44 | - | €18,904 | +€18,904 | |
| Suppliers | 440/4 | - | €18,904 | +€18,904 | |
| Taxes, remuneration and social security | 45 | €631 | €0 | -€631 | -100% |
| Taxes | 450/3 | €631 | €0 | -€631 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792,527 | €460,690 | -€331,837 | -41.9% |
| Other operating charges | 640/8 | €77,984 | €79,687 | +€1,703 | +2.2% |
| Gross operating margin | 9900 | €67,572 | €83,766 | +€16,194 | +24.0% |
| Operating profit (loss) | 9901 | -€802,939 | -€456,611 | +€346,328 | +43.1% |
| Financial charges | 65/66B | €185 | €234 | +€49 | +26.3% |
| Recurring financial charges | 65 | €185 | €234 | +€49 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | -€803,124 | -€456,845 | +€346,279 | +43.1% |
| Profit (loss) for the period | 9904 | -€803,124 | -€456,845 | +€346,279 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€803,124 | -€456,845 | +€346,279 | +43.1% |
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 15 October 2026 via checked.be.