ROCHUS.PRO: 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.PRO
Largest movements
- Tangible fixed assets -€14,976
down €14,976 (-8.4%), from €177,315 to €162,339
of which Land and buildings: -€14,612
- Cash -€7,388
down €7,388 (-14.5%), from €51,016 to €43,627
mainly Net result for the year (-€21,542) and Tax, wage and social debts (-€543)
- Profit (loss) carried forward -€21,542
down €21,542 (-563.3%), from -€3,825 to -€25,367
- Gross operating margin -€14,748
down €14,748, from €11,736 to -€3,012
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 | €231,522 | €209,335 | -€22,187 | -9.6% |
| Fixed assets | 21/28 | €177,315 | €162,339 | -€14,976 | -8.4% |
| Tangible fixed assets | 22/27 | €177,315 | €162,339 | -€14,976 | -8.4% |
| Land and buildings | 22 | €174,365 | €159,752 | -€14,612 | -8.4% |
| Furniture and vehicles | 24 | €2,950 | €2,587 | -€364 | -12.3% |
| Current assets | 29/58 | €54,207 | €46,996 | -€7,211 | -13.3% |
| Amounts receivable within one year | 40/41 | €3,191 | €3,369 | +€178 | +5.6% |
| Other amounts receivable | 41 | €3,191 | €3,369 | +€178 | +5.6% |
| Cash at bank and in hand | 54/58 | €51,016 | €43,627 | -€7,388 | -14.5% |
| Total equity and liabilities | 10/49 | €231,522 | €209,335 | -€22,187 | -9.6% |
| Equity | 10/15 | €230,024 | €208,482 | -€21,542 | -9.4% |
| Contributions | 10/11 | €233,849 | €233,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,825 | -€25,367 | -€21,542 | -563.3% |
| Amounts payable | 17/49 | €1,498 | €853 | -€644 | -43.0% |
| Amounts payable within one year | 42/48 | €1,498 | €853 | -€644 | -43.0% |
| Trade debts | 44 | €288 | €187 | -€101 | -35.1% |
| Suppliers | 440/4 | €288 | €187 | -€101 | -35.1% |
| Taxes, remuneration and social security | 45 | €543 | €0 | -€543 | -100.0% |
| Taxes | 450/3 | €543 | €0 | -€543 | -100.0% |
| Other amounts payable | 47/48 | €666 | €666 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,976 | €14,976 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,543 | €3,654 | +€111 | +3.1% |
| Gross operating margin | 9900 | €11,736 | -€3,012 | -€14,748 | |
| Operating profit (loss) | 9901 | -€6,783 | -€21,642 | -€14,859 | -219.1% |
| Financial income | 75/76B | €188 | €178 | -€10 | -5.3% |
| Recurring financial income | 75 | €188 | €178 | -€10 | -5.3% |
| Financial charges | 65/66B | €38 | €78 | +€40 | +105.3% |
| Recurring financial charges | 65 | €38 | €78 | +€40 | +105.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,633 | -€21,542 | -€14,909 | -224.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,633 | -€21,542 | -€14,909 | -224.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,633 | -€21,542 | -€14,909 | -224.8% |
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 1 October 2026 via checked.be.