Rochimmo Pal: 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 Pal
Largest movements
- Tangible fixed assets -€27,295
down €27,295 (-98.7%), from €27,642 to €347
- Cash -€16,090
down €16,090 (-81.8%), from €19,668 to €3,578
mainly Debts after one year (-€19,974) and Net result for the year (-€17,586)
- Receivables within one year -€6,969
down €6,969 (-22.0%), from €31,710 to €24,741
of which Trade receivables: -€7,815
- Debts after one year -€19,974
no longer reported in 2025 (was €19,974)
- Profit (loss) carried forward -€17,586
down €17,586 (-41.4%), from €42,473 to €24,887
- Current portion of long-term debt -€6,550
no longer reported in 2025 (was €6,550)
- Tax, wage and social debts -€4,878
no longer reported in 2025 (was €4,878)
of which Taxes: -€4,878
- Trade debts -€1,365
down €1,365 (-63.7%), from €2,144 to €779
- Gross operating margin -€21,043
down €21,043, from €13,620 to -€7,423
- Depreciation -€7,357
down €7,357 (-99.1%), from €7,422 to €66
- Taxes -€2,302
down €2,302 (-92.7%), from €2,484 to €182
- Financial charges -€1,146
down €1,146 (-60.4%), from €1,895 to €750
- Financial income -€175
down €175 (-12.0%), from €1,458 to €1,283
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 | €79,020 | €28,666 | -€50,354 | -63.7% |
| Fixed assets | 21/28 | €27,642 | €347 | -€27,295 | -98.7% |
| Tangible fixed assets | 22/27 | €27,642 | €347 | -€27,295 | -98.7% |
| Furniture and vehicles | 24 | €27,642 | €347 | -€27,295 | -98.7% |
| Current assets | 29/58 | €51,378 | €28,319 | -€23,058 | -44.9% |
| Amounts receivable within one year | 40/41 | €31,710 | €24,741 | -€6,969 | -22.0% |
| Trade receivables | 40 | €8,623 | €808 | -€7,815 | -90.6% |
| Other amounts receivable | 41 | €23,087 | €23,933 | +€846 | +3.7% |
| Cash at bank and in hand | 54/58 | €19,668 | €3,578 | -€16,090 | -81.8% |
| Total equity and liabilities | 10/49 | €79,020 | €28,666 | -€50,354 | -63.7% |
| Equity | 10/15 | €45,473 | €27,887 | -€17,586 | -38.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,473 | €24,887 | -€17,586 | -41.4% |
| Amounts payable | 17/49 | €33,547 | €779 | -€32,768 | -97.7% |
| Amounts payable after more than one year | 17 | €19,974 | - | -€19,974 | |
| Financial debts | 170/4 | €19,974 | - | -€19,974 | |
| Amounts payable within one year | 42/48 | €13,573 | €779 | -€12,793 | -94.3% |
| Current portion of amounts payable after more than one year | 42 | €6,550 | - | -€6,550 | |
| Trade debts | 44 | €2,144 | €779 | -€1,365 | -63.7% |
| Suppliers | 440/4 | €2,144 | €779 | -€1,365 | -63.7% |
| Taxes, remuneration and social security | 45 | €4,878 | - | -€4,878 | |
| Taxes | 450/3 | €4,878 | - | -€4,878 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,422 | €66 | -€7,357 | -99.1% |
| Other operating charges | 640/8 | €904 | €807 | -€97 | -10.8% |
| Non-recurring operating charges | 66A | - | €9,642 | +€9,642 | |
| Gross operating margin | 9900 | €13,620 | -€7,423 | -€21,043 | |
| Operating profit (loss) | 9901 | €5,293 | -€17,938 | -€23,231 | |
| Financial income | 75/76B | €1,458 | €1,283 | -€175 | -12.0% |
| Recurring financial income | 75 | €1,458 | €1,283 | -€175 | -12.0% |
| Financial charges | 65/66B | €1,895 | €750 | -€1,146 | -60.4% |
| Recurring financial charges | 65 | €1,895 | €750 | -€1,146 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €4,856 | -€17,404 | -€22,260 | |
| Income taxes | 67/77 | €2,484 | €182 | -€2,302 | -92.7% |
| Profit (loss) for the period | 9904 | €2,372 | -€17,586 | -€19,958 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,372 | -€17,586 | -€19,958 |
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 23 October 2026 via checked.be.