ROCHIMCO: 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.
ROCHIMCO
Largest movements
- Stocks and contracts -€781,630
down €781,630 (-40.5%), from €1.9m to €1.1m
- Financial fixed assets -€757,745
down €757,745 (-88.2%), from €858,845 to €101,100
- Receivables within one year +€742,952
up €742,952 (+23.8%), from €3.1m to €3.9m
of which Other amounts receivable: +€776,982
- Intangible fixed assets +€497,978
new in 2024: €497,978
- Tangible fixed assets +€249,362
up €249,362 (+4.8%), from €5.1m to €5.4m
of which Land and buildings: +€239,313
- Reserves +€553,661
up €553,661 (+21.7%), from €2.6m to €3.1m
of which Tax-exempt reserves: +€811,613
- Other debts -€328,860
down €328,860 (-10.3%), from €3.2m to €2.9m
- Short-term financial debts -€240,636
down €240,636 (-20.9%), from €1.1m to €908,582
- Debts after one year -€159,111
down €159,111 (-5.7%), from €2.8m to €2.6m
- Provisions +€116,040
up €116,040 (+44.8%), from €258,893 to €374,933
of which Deferred taxes: +€116,040
- Financial charges +€424,588
up €424,588 (+217.7%), from €194,991 to €619,579
- Gross operating margin +€384,979
up €384,979 (+35.9%), from €1.1m to €1.5m
- Other operating charges +€216,413
up €216,413 (+133.4%), from €162,259 to €378,672
- Financial income +€52,272
up €52,272 (+3993.0%), from €1,309 to €53,581
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,135,023 | €11,095,837 | -€39,186 | -0.4% |
| Fixed assets | 21/28 | €6,004,918 | €5,994,513 | -€10,405 | -0.2% |
| Intangible fixed assets | 21 | - | €497,978 | +€497,978 | |
| Tangible fixed assets | 22/27 | €5,146,073 | €5,395,435 | +€249,362 | +4.8% |
| Land and buildings | 22 | €5,071,102 | €5,310,415 | +€239,313 | +4.7% |
| Plant, machinery and equipment | 23 | €18,180 | €22,886 | +€4,707 | +25.9% |
| Furniture and vehicles | 24 | €56,791 | €62,134 | +€5,343 | +9.4% |
| Financial fixed assets | 28 | €858,845 | €101,100 | -€757,745 | -88.2% |
| Current assets | 29/58 | €5,130,106 | €5,101,325 | -€28,781 | -0.6% |
| Stocks and contracts in progress | 3 | €1,928,777 | €1,147,147 | -€781,630 | -40.5% |
| Stocks | 30/36 | €1,928,777 | €1,147,147 | -€781,630 | -40.5% |
| Amounts receivable within one year | 40/41 | €3,115,316 | €3,858,268 | +€742,952 | +23.8% |
| Trade receivables | 40 | €237,117 | €203,088 | -€34,029 | -14.4% |
| Other amounts receivable | 41 | €2,878,198 | €3,655,180 | +€776,982 | +27.0% |
| Cash at bank and in hand | 54/58 | €84,254 | €94,426 | +€10,172 | +12.1% |
| Deferred charges and accrued income | 490/1 | €1,760 | €1,484 | -€276 | -15.7% |
| Total equity and liabilities | 10/49 | €11,135,023 | €11,095,837 | -€39,186 | -0.4% |
| Equity | 10/15 | €3,075,440 | €3,629,100 | +€553,661 | +18.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €2,556,848 | €3,110,508 | +€553,661 | +21.7% |
| Tax-exempt reserves | 132 | €497,017 | €1,308,630 | +€811,613 | +163.3% |
| Distributable reserves | 133 | €2,059,830 | €1,801,878 | -€257,952 | -12.5% |
| Provisions and deferred taxes | 16 | €258,893 | €374,933 | +€116,040 | +44.8% |
| Provisions for liabilities and charges | 160/5 | €100,508 | €100,508 | = | 0.0% |
| Pensions and similar obligations | 160 | €100,508 | €100,508 | = | 0.0% |
| Deferred taxes | 168 | €158,385 | €274,425 | +€116,040 | +73.3% |
| Amounts payable | 17/49 | €7,800,691 | €7,091,804 | -€708,886 | -9.1% |
| Amounts payable after more than one year | 17 | €2,799,798 | €2,640,687 | -€159,111 | -5.7% |
| Financial debts | 170/4 | €2,799,798 | €2,640,687 | -€159,111 | -5.7% |
| Amounts payable within one year | 42/48 | €4,905,372 | €4,423,665 | -€481,707 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €465,505 | €457,326 | -€8,180 | -1.8% |
| Financial debts | 43 | €1,149,217 | €908,582 | -€240,636 | -20.9% |
| Credit institutions | 430/8 | €1,149,217 | €908,582 | -€240,636 | -20.9% |
| Trade debts | 44 | €97,065 | €189,914 | +€92,849 | +95.7% |
| Suppliers | 440/4 | €97,065 | €189,914 | +€92,849 | +95.7% |
| Taxes, remuneration and social security | 45 | €4,299 | €7,419 | +€3,120 | +72.6% |
| Taxes | 450/3 | €4,299 | €7,419 | +€3,120 | +72.6% |
| Other amounts payable | 47/48 | €3,189,285 | €2,860,424 | -€328,860 | -10.3% |
| Accrued charges and deferred income | 492/3 | €95,520 | €27,451 | -€68,069 | -71.3% |
| Remuneration, social security and pensions | 62 | -€473 | - | +€473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314,808 | €325,517 | +€10,708 | +3.4% |
| Other operating charges | 640/8 | €162,259 | €378,672 | +€216,413 | +133.4% |
| Gross operating margin | 9900 | €1,071,930 | €1,456,909 | +€384,979 | +35.9% |
| Operating profit (loss) | 9901 | €595,335 | €752,720 | +€157,385 | +26.4% |
| Financial income | 75/76B | €1,309 | €53,581 | +€52,272 | +3993.0% |
| Recurring financial income | 75 | €1,309 | €53,581 | +€52,272 | +3993.0% |
| Financial charges | 65/66B | €194,991 | €619,579 | +€424,588 | +217.7% |
| Recurring financial charges | 65 | €194,991 | €619,579 | +€424,588 | +217.7% |
| Profit (loss) for the period before taxes | 9903 | €401,653 | €186,722 | -€214,931 | -53.5% |
| Transfer from deferred taxes | 780 | - | €4,970 | +€4,970 | |
| Transfer to deferred taxes | 680 | €52,463 | €88,442 | +€35,978 | +68.6% |
| Income taxes | 67/77 | €50,505 | €47,568 | -€2,937 | -5.8% |
| Profit (loss) for the period | 9904 | €298,685 | €55,683 | -€243,002 | -81.4% |
| Transfer from tax-exempt reserves | 789 | - | €14,911 | +€14,911 | |
| Transfer to tax-exempt reserves | 689 | €157,390 | €265,325 | +€107,934 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141,295 | -€194,731 | -€336,026 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.