ROCHER IV: 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.
What changed
ROCHER IV
NACE 52.100, Warehousing and storage
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€80,081
2024 · -€19,567-€60,514
Equity
€7.0m
2024 · €607,586+€6.4m
Cash
€42,984
2024 · €117,845-€74,861
Balance sheet total
€7.6m
2024 · €1.2m+€6.4m
Largest movements
Assets
- Tangible fixed assets +€6.4m
up €6.4m (+723.4%), from €885,373 to €7.3m
- Receivables within one year +€88,463
up €88,463 (+127.3%), from €69,485 to €157,947
of which Trade receivables: +€89,301
Equity and liabilities
- Revaluation surpluses +€6.5m
new in 2025: €6.5m
- Reserves -€80,081
down €80,081 (-13.7%), from €582,586 to €502,505
of which Distributable reserves: -€64,732
Income statement
- Gross operating margin -€51,488
down €51,488 (-48.3%), from €106,678 to €55,190
- Write-downs +€6,671
up €6,671, from -€6,671 to €0
- Other operating charges +€2,399
up €2,399 (+3.7%), from €64,959 to €67,358
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.
Result 2024
-€19,567
Gross operating margin
-€51,488
Depreciation
+€0
Write-downs
-€6,671
Other operating charges
-€2,399
Financial income
-€309
Financial charges
+€362
Taxes
-€9
Result 2025
-€80,081
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.
From operations
-€136,719
Investment
-€6.4m
Financing
+€6.5m
Cash 2024
€117,845
From operations (derived)
-€136,719
Net result for the year
-€80,081
Depreciation
+€64,535
Receivables after one year
-€70,008
Receivables within one year
-€88,463
Smaller working-capital items
-€1,792
Accrued charges and deferred income
+€39,090
Investment (derived)
-€6.4m
Investment in fixed assets (net)
-€6.5m
Current investments
+€71,131
Financing
+€6.5m
Debts after one year
-€10,107
Current portion of long-term debt
+€834
Contributions, distributions and other
+€6.5m
Cash 2025
€42,984
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,162,223 | €7,577,028 | +€6.4m | +551.9% |
| Fixed assets | 21/28 | €885,373 | €7,290,000 | +€6.4m | +723.4% |
| Tangible fixed assets | 22/27 | €885,373 | €7,290,000 | +€6.4m | +723.4% |
| Land and buildings | 22 | €885,373 | €7,290,000 | +€6.4m | +723.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €276,851 | €287,028 | +€10,177 | +3.7% |
| Amounts receivable after more than one year | 29 | - | €70,008 | +€70,008 | |
| Other amounts receivable | 291 | - | €70,008 | +€70,008 | |
| Amounts receivable within one year | 40/41 | €69,485 | €157,947 | +€88,463 | +127.3% |
| Trade receivables | 40 | €26,263 | €115,564 | +€89,301 | +340.0% |
| Other amounts receivable | 41 | €43,221 | €42,383 | -€838 | -1.9% |
| Current investments | 50/53 | €71,131 | €0 | -€71,131 | -100.0% |
| Cash at bank and in hand | 54/58 | €117,845 | €42,984 | -€74,861 | -63.5% |
| Deferred charges and accrued income | 490/1 | €18,390 | €16,089 | -€2,301 | -12.5% |
| Total equity and liabilities | 10/49 | €1,162,223 | €7,577,028 | +€6.4m | +551.9% |
| Equity | 10/15 | €607,586 | €6,996,667 | +€6.4m | +1051.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €6,469,162 | +€6.5m | |
| Reserves | 13 | €582,586 | €502,505 | -€80,081 | -13.7% |
| Non-distributable reserves | 130/1 | €3,223 | €0 | -€3,223 | -100.0% |
| Reserves not available under the articles | 1311 | €3,223 | €0 | -€3,223 | -100.0% |
| Tax-exempt reserves | 132 | €41,313 | €29,187 | -€12,126 | -29.4% |
| Distributable reserves | 133 | €538,051 | €473,318 | -€64,732 | -12.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €13,771 | €9,729 | -€4,042 | -29.4% |
| Deferred taxes | 168 | €13,771 | €9,729 | -€4,042 | -29.4% |
| Amounts payable | 17/49 | €540,866 | €570,632 | +€29,766 | +5.5% |
| Amounts payable after more than one year | 17 | €378,707 | €368,600 | -€10,107 | -2.7% |
| Financial debts | 170/4 | €378,707 | €368,600 | -€10,107 | -2.7% |
| Amounts payable within one year | 42/48 | €162,009 | €162,791 | +€782 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €51,272 | €52,106 | +€834 | +1.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €37,186 | €37,354 | +€168 | +0.5% |
| Suppliers | 440/4 | €37,186 | €37,354 | +€168 | +0.5% |
| Taxes, remuneration and social security | 45 | €2,901 | €2,682 | -€219 | -7.6% |
| Taxes | 450/3 | €2,901 | €2,682 | -€219 | -7.6% |
| Other amounts payable | 47/48 | €70,650 | €70,650 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €150 | €39,240 | +€39,090 | +26060.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,535 | €64,535 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,671 | €0 | +€6,671 | |
| Other operating charges | 640/8 | €64,959 | €67,358 | +€2,399 | +3.7% |
| Gross operating margin | 9900 | €106,678 | €55,190 | -€51,488 | -48.3% |
| Operating profit (loss) | 9901 | -€16,144 | -€76,703 | -€60,559 | -375.1% |
| Financial income | 75/76B | €624 | €316 | -€309 | -49.4% |
| Recurring financial income | 75 | €624 | €316 | -€309 | -49.4% |
| Financial charges | 65/66B | €8,098 | €7,736 | -€362 | -4.5% |
| Recurring financial charges | 65 | €8,098 | €7,736 | -€362 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,618 | -€84,123 | -€60,505 | -256.2% |
| Transfer from deferred taxes | 780 | €4,042 | €4,042 | = | 0.0% |
| Income taxes | 67/77 | -€9 | €0 | +€9 | |
| Profit (loss) for the period | 9904 | -€19,567 | -€80,081 | -€60,514 | -309.3% |
| Transfer from tax-exempt reserves | 789 | €12,126 | €12,126 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,441 | -€67,955 | -€60,514 | -813.3% |
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 8 October 2026 via checked.be.