ROCHTUS CONSULTING: 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.
ROCHTUS CONSULTING
Largest movements
- Receivables within one year +€10,837
up €10,837 (+17.0%), from €63,729 to €74,566
of which Trade receivables: +€16,293
- Cash -€8,684
down €8,684 (-18.2%), from €47,839 to €39,155
mainly Contributions, distributions and other (-€88,000) and Receivables within one year (-€10,837)
- Tangible fixed assets -€1,620
down €1,620 (-29.8%), from €5,431 to €3,811
of which Furniture and vehicles: -€813
- Other debts +€2,194
up €2,194 (+2.4%), from €90,000 to €92,194
- Tax, wage and social debts -€1,313
down €1,313 (-18.5%), from €7,097 to €5,784
of which Remuneration and social security: -€3,000
- Gross operating margin -€1,801
down €1,801 (-1.5%), from €117,360 to €115,560
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,919 | €119,273 | +€353 | +0.3% |
| Fixed assets | 21/28 | €5,431 | €3,811 | -€1,620 | -29.8% |
| Tangible fixed assets | 22/27 | €5,431 | €3,811 | -€1,620 | -29.8% |
| Land and buildings | 22 | €1,935 | €1,786 | -€149 | -7.7% |
| Plant, machinery and equipment | 23 | €1,485 | €827 | -€658 | -44.3% |
| Furniture and vehicles | 24 | €2,010 | €1,198 | -€813 | -40.4% |
| Current assets | 29/58 | €113,489 | €115,462 | +€1,973 | +1.7% |
| Amounts receivable within one year | 40/41 | €63,729 | €74,566 | +€10,837 | +17.0% |
| Trade receivables | 40 | €56,309 | €72,601 | +€16,293 | +28.9% |
| Other amounts receivable | 41 | €7,421 | €1,965 | -€5,455 | -73.5% |
| Cash at bank and in hand | 54/58 | €47,839 | €39,155 | -€8,684 | -18.2% |
| Deferred charges and accrued income | 490/1 | €1,921 | €1,741 | -€180 | -9.4% |
| Total equity and liabilities | 10/49 | €118,919 | €119,273 | +€353 | +0.3% |
| Equity | 10/15 | €21,502 | €20,370 | -€1,131 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,902 | €1,770 | -€1,131 | -39.0% |
| Distributable reserves | 133 | €2,902 | €1,770 | -€1,131 | -39.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,418 | €98,903 | +€1,485 | +1.5% |
| Amounts payable within one year | 42/48 | €97,418 | €98,903 | +€1,485 | +1.5% |
| Trade debts | 44 | €320 | €925 | +€605 | +188.7% |
| Suppliers | 440/4 | €320 | €925 | +€605 | +188.7% |
| Taxes, remuneration and social security | 45 | €7,097 | €5,784 | -€1,313 | -18.5% |
| Taxes | 450/3 | €4,097 | €5,784 | +€1,687 | +41.2% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts payable | 47/48 | €90,000 | €92,194 | +€2,194 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,705 | €1,620 | -€85 | -5.0% |
| Other operating charges | 640/8 | €1,643 | €1,701 | +€59 | +3.6% |
| Gross operating margin | 9900 | €117,360 | €115,560 | -€1,801 | -1.5% |
| Operating profit (loss) | 9901 | €114,013 | €112,239 | -€1,775 | -1.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,498 | €1,460 | -€38 | -2.5% |
| Recurring financial charges | 65 | €1,498 | €1,460 | -€38 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €112,516 | €110,779 | -€1,736 | -1.5% |
| Income taxes | 67/77 | €24,124 | €23,911 | -€214 | -0.9% |
| Profit (loss) for the period | 9904 | €88,391 | €86,869 | -€1,523 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,391 | €86,869 | -€1,523 | -1.7% |
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.