ROCHUS: 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.
ROCHUS
Largest movements
- Deferred charges and accrued income +€17,432
new in 2025: €17,432
- Cash +€6,943
up €6,943 (+23.3%), from €29,816 to €36,759
mainly Net result for the year (+€17,698) and Trade debts (+€11,489)
- Receivables within one year +€5,096
up €5,096 (+125.7%), from €4,055 to €9,151
of which Trade receivables: +€3,098
- Tangible fixed assets -€1,009
down €1,009 (-23.0%), from €4,390 to €3,382
of which Plant, machinery and equipment: -€742
- Reserves +€17,698
up €17,698 (+101.3%), from €17,469 to €35,166
- Trade debts +€11,489
up €11,489 (+256.4%), from €4,480 to €15,970
- Other debts -€2,062
no longer reported in 2025 (was €2,062)
- Tax, wage and social debts +€1,338
up €1,338 (+14.5%), from €9,250 to €10,587
of which Remuneration and social security: +€684
- Turnover -€227,346
no longer reported in 2025 (was €227,346)
- Purchases and services -€163,337
no longer reported in 2025 (was €163,337)
- Gross operating margin -€9,824
down €9,824 (-13.2%), from €74,565 to €64,741
- Staff costs -€8,523
down €8,523 (-19.3%), from €44,246 to €35,722
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 | €38,261 | €66,724 | +€28,462 | +74.4% |
| Fixed assets | 21/28 | €4,390 | €3,382 | -€1,009 | -23.0% |
| Tangible fixed assets | 22/27 | €4,390 | €3,382 | -€1,009 | -23.0% |
| Plant, machinery and equipment | 23 | €3,920 | €3,178 | -€742 | -18.9% |
| Furniture and vehicles | 24 | €470 | €203 | -€267 | -56.7% |
| Current assets | 29/58 | €33,871 | €63,342 | +€29,471 | +87.0% |
| Amounts receivable within one year | 40/41 | €4,055 | €9,151 | +€5,096 | +125.7% |
| Trade receivables | 40 | €4,055 | €7,153 | +€3,098 | +76.4% |
| Other amounts receivable | 41 | - | €1,998 | +€1,998 | |
| Cash at bank and in hand | 54/58 | €29,816 | €36,759 | +€6,943 | +23.3% |
| Deferred charges and accrued income | 490/1 | - | €17,432 | +€17,432 | |
| Total equity and liabilities | 10/49 | €38,261 | €66,724 | +€28,462 | +74.4% |
| Equity | 10/15 | €22,469 | €40,166 | +€17,698 | +78.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €17,469 | €35,166 | +€17,698 | +101.3% |
| Distributable reserves | 133 | €17,469 | €35,166 | +€17,698 | +101.3% |
| Amounts payable | 17/49 | €15,792 | €26,557 | +€10,765 | +68.2% |
| Amounts payable within one year | 42/48 | €15,792 | €26,557 | +€10,765 | +68.2% |
| Trade debts | 44 | €4,480 | €15,970 | +€11,489 | +256.4% |
| Suppliers | 440/4 | €4,480 | €15,970 | +€11,489 | +256.4% |
| Taxes, remuneration and social security | 45 | €9,250 | €10,587 | +€1,338 | +14.5% |
| Taxes | 450/3 | €3,032 | €3,686 | +€654 | +21.6% |
| Remuneration and social security | 454/9 | €6,218 | €6,901 | +€684 | +11.0% |
| Other amounts payable | 47/48 | €2,062 | - | -€2,062 | |
| Turnover | 70 | €227,346 | - | -€227,346 | |
| Non-recurring operating income | 76A | €10,555 | - | -€10,555 | |
| Goods, raw materials, services and sundry goods | 60/61 | €163,337 | - | -€163,337 | |
| Remuneration, social security and pensions | 62 | €44,246 | €35,722 | -€8,523 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,555 | €2,161 | -€394 | -15.4% |
| Other operating charges | 640/8 | €744 | €612 | -€132 | -17.8% |
| Gross operating margin | 9900 | €74,565 | €64,741 | -€9,824 | -13.2% |
| Operating profit (loss) | 9901 | €27,021 | €26,246 | -€774 | -2.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +12900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +12900.0% |
| Financial charges | 65/66B | €2,984 | €1,892 | -€1,092 | -36.6% |
| Recurring financial charges | 65 | €2,984 | €1,892 | -€1,092 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €24,037 | €24,356 | +€319 | +1.3% |
| Income taxes | 67/77 | €6,568 | €6,658 | +€90 | +1.4% |
| Profit (loss) for the period | 9904 | €17,469 | €17,698 | +€229 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,469 | €17,698 | +€229 | +1.3% |
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.