ROCHIMMO: 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.
ROCHIMMO
Largest movements
- Cash -€38,529
down €38,529 (-42.8%), from €90,019 to €51,490
mainly Short-term financial debts (-€117,085) and Debts after one year (-€25,277)
- Tangible fixed assets -€29,183
down €29,183 (-24.4%), from €119,579 to €90,396
of which Furniture and vehicles: -€18,905
- Stocks and contracts -€23,659
down €23,659 (-4.3%), from €553,606 to €529,947
- Short-term financial debts -€117,085
down €117,085 (-41.1%), from €285,179 to €168,094
- Other debts +€86,302
up €86,302 (+88.6%), from €97,379 to €183,681
- Debts after one year -€25,277
down €25,277 (-63.6%), from €39,728 to €14,451
- Profit (loss) carried forward -€21,701
down €21,701 (-16.5%), from -€131,780 to -€153,482
- Current portion of long-term debt -€8,122
down €8,122 (-24.3%), from €33,399 to €25,277
- Gross operating margin +€60,838
up €60,838 (+64.7%), from -€94,040 to -€33,202
- Purchases and services -€47,068
down €47,068 (-29.0%), from €162,319 to €115,251
- Turnover +€13,770
up €13,770 (+20.2%), from €68,279 to €82,049
- Financial charges -€12,673
down €12,673 (-46.2%), from €27,456 to €14,783
- Financial income -€3,654
down €3,654 (-5.3%), from €68,479 to €64,825
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 | €768,685 | €684,196 | -€84,489 | -11.0% |
| Fixed assets | 21/28 | €120,329 | €91,242 | -€29,086 | -24.2% |
| Intangible fixed assets | 21 | €699 | - | -€699 | |
| Tangible fixed assets | 22/27 | €119,579 | €90,396 | -€29,183 | -24.4% |
| Land and buildings | 22 | €61,390 | €52,132 | -€9,258 | -15.1% |
| Plant, machinery and equipment | 23 | €377 | - | -€377 | |
| Furniture and vehicles | 24 | €57,131 | €38,225 | -€18,905 | -33.1% |
| Other tangible fixed assets | 26 | €682 | €39 | -€643 | -94.3% |
| Financial fixed assets | 28 | €50 | €846 | +€796 | +1,593% |
| Current assets | 29/58 | €648,356 | €592,954 | -€55,402 | -8.5% |
| Stocks and contracts in progress | 3 | €553,606 | €529,947 | -€23,659 | -4.3% |
| Stocks | 30/36 | €553,606 | €529,947 | -€23,659 | -4.3% |
| Amounts receivable within one year | 40/41 | €3,541 | €9,183 | +€5,642 | +159% |
| Trade receivables | 40 | €2,057 | €1,992 | -€65 | -3.2% |
| Other amounts receivable | 41 | €1,484 | €7,191 | +€5,707 | +384% |
| Cash at bank and in hand | 54/58 | €90,019 | €51,490 | -€38,529 | -42.8% |
| Deferred charges and accrued income | 490/1 | €1,190 | €2,334 | +€1,144 | +96.1% |
| Total equity and liabilities | 10/49 | €768,685 | €684,196 | -€84,489 | -11.0% |
| Equity | 10/15 | €283,863 | €261,556 | -€22,307 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €387,640 | €387,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,780 | €32,780 | = | 0.0% |
| Distributable reserves | 133 | €353,000 | €353,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,780 | -€153,482 | -€21,701 | -16.5% |
| Investment grants | 15 | €9,404 | €8,798 | -€606 | -6.4% |
| Provisions and deferred taxes | 16 | €600 | €600 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €600 | €600 | = | 0.0% |
| Other liabilities and charges | 164/5 | €600 | €600 | = | 0.0% |
| Amounts payable | 17/49 | €484,222 | €422,040 | -€62,181 | -12.8% |
| Amounts payable after more than one year | 17 | €39,728 | €14,451 | -€25,277 | -63.6% |
| Financial debts | 170/4 | €39,728 | €14,451 | -€25,277 | -63.6% |
| Amounts payable within one year | 42/48 | €444,494 | €407,589 | -€36,904 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €33,399 | €25,277 | -€8,122 | -24.3% |
| Financial debts | 43 | €285,179 | €168,094 | -€117,085 | -41.1% |
| Credit institutions | 430/8 | €285,179 | €168,094 | -€117,085 | -41.1% |
| Trade debts | 44 | €5,887 | €9,889 | +€4,002 | +68.0% |
| Suppliers | 440/4 | €5,887 | €9,889 | +€4,002 | +68.0% |
| Taxes, remuneration and social security | 45 | €22,648 | €20,647 | -€2,001 | -8.8% |
| Taxes | 450/3 | €20,647 | €20,647 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,001 | - | -€2,001 | |
| Other amounts payable | 47/48 | €97,379 | €183,681 | +€86,302 | +88.6% |
| Turnover | 70 | €68,279 | €82,049 | +€13,770 | +20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €162,319 | €115,251 | -€47,068 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,664 | €29,883 | -€781 | -2.5% |
| Other operating charges | 640/8 | €9,461 | €7,982 | -€1,478 | -15.6% |
| Gross operating margin | 9900 | -€94,040 | -€33,202 | +€60,838 | +64.7% |
| Operating profit (loss) | 9901 | -€134,165 | -€71,067 | +€63,098 | +47.0% |
| Financial income | 75/76B | €68,479 | €64,825 | -€3,654 | -5.3% |
| Recurring financial income | 75 | €68,479 | €64,825 | -€3,654 | -5.3% |
| Financial charges | 65/66B | €27,456 | €14,783 | -€12,673 | -46.2% |
| Recurring financial charges | 65 | €27,456 | €14,783 | -€12,673 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€93,141 | -€21,024 | +€72,117 | +77.4% |
| Income taxes | 67/77 | - | €677 | +€677 | |
| Profit (loss) for the period | 9904 | -€93,141 | -€21,701 | +€71,439 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,141 | -€21,701 | +€71,439 | +76.7% |
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 15 October 2026 via checked.be.