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ROCHETEU: 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.

What changed

ROCHETEU

BE 0822.656.901
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€77,598
2024 · €724+€76,874
Equity
€93,418
2024 · €15,820+€77,598
Cash
€51,190
2024 · €3,198+€47,992
Balance sheet total
€98,440
2024 · €273,784-€175,343

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€223,336

    down €223,336 (-82.5%), from €270,586 to €47,250

    of which Land and buildings: -€222,970

  • Cash +€47,992

    up €47,992 (+1,501%), from €3,198 to €51,190

    mainly Investment in fixed assets (net) (+€217,720) and Net result for the year (+€77,598)

Equity and liabilities
  • Other debts -€256,000

    down €256,000 (-99.8%), from €256,604 to €604

  • Profit (loss) carried forward +€77,598

    up €77,598, from -€74,180 to €3,418

Income statement
  • Gross operating margin +€78,177

    up €78,177 (+1,092%), from €7,160 to €85,338

  • Taxes +€1,244

    new in 2025: €1,244

From the 2024 result to the 2025 result

effect on the 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 €724
Gross operating margin +€78,177
Depreciation -€0
Other operating charges -€45
Financial charges -€15
Taxes -€1,244
Result 2025 €77,598
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 -€169,727
Investment +€217,720
Financing €0
Cash 2024 €3,198
Net result for the year +€77,598
Depreciation +€5,616
Trade debts +€1,815
Tax, wage and social debts +€1,244
Other debts -€256,000
Investment in fixed assets (net) +€217,720
Cash 2025 €51,190
brings cash intakes cash out
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €273,784 €98,440 -€175,343 -64.0%
Fixed assets 21/28 €270,586 €47,250 -€223,336 -82.5%
Tangible fixed assets 22/27 €270,586 €47,250 -€223,336 -82.5%
Land and buildings 22 €270,220 €47,250 -€222,970 -82.5%
Other tangible fixed assets 26 €366 - -€366
Current assets 29/58 €3,198 €51,190 +€47,992 +1,501%
Cash at bank and in hand 54/58 €3,198 €51,190 +€47,992 +1,501%
Total equity and liabilities 10/49 €273,784 €98,440 -€175,343 -64.0%
Equity 10/15 €15,820 €93,418 +€77,598 +491%
Contributions 10/11 €90,000 €90,000 = 0.0%
Profit (loss) carried forward 14 -€74,180 €3,418 +€77,598
Amounts payable 17/49 €257,964 €5,022 -€252,941 -98.1%
Amounts payable after more than one year 17 €1,360 €1,360 = 0.0%
Other amounts payable 178/9 €1,360 €1,360 = 0.0%
Amounts payable within one year 42/48 €256,604 €3,662 -€252,941 -98.6%
Trade debts 44 - €1,815 +€1,815
Suppliers 440/4 - €1,815 +€1,815
Taxes, remuneration and social security 45 - €1,244 +€1,244
Taxes 450/3 - €1,244 +€1,244
Other amounts payable 47/48 €256,604 €604 -€256,000 -99.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,616 €5,616 +€0 0.0%
Other operating charges 640/8 €685 €730 +€45 +6.5%
Gross operating margin 9900 €7,160 €85,338 +€78,177 +1,092%
Operating profit (loss) 9901 €859 €78,992 +€78,133 +9,096%
Financial charges 65/66B €135 €150 +€15 +11.1%
Recurring financial charges 65 €135 €150 +€15 +11.1%
Profit (loss) for the period before taxes 9903 €724 €78,842 +€78,118 +10,791%
Income taxes 67/77 - €1,244 +€1,244
Profit (loss) for the period 9904 €724 €77,598 +€76,874 +10,619%
Profit (loss) for the period to be appropriated 9905 €724 €77,598 +€76,874 +10,619%

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 16 October 2026 via checked.be.