ROCHUS TANGUY PROJECTS: 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.
ROCHUS TANGUY PROJECTS
Largest movements
- Receivables within one year +€15,727
up €15,727 (+60.1%), from €26,151 to €41,877
of which Trade receivables: +€9,010
- Tangible fixed assets +€5,250
up €5,250 (+29.2%), from €17,963 to €23,213
of which Land and buildings: +€8,339
- Cash -€4,190
down €4,190 (-10.7%), from €39,180 to €34,990
mainly Receivables within one year (-€15,727) and Investment in fixed assets (net) (-€9,705)
- Stocks and contracts +€1,861
up €1,861 (+109%), from €1,700 to €3,561
- Profit (loss) carried forward +€18,063
up €18,063 (+74.5%), from €24,243 to €42,305
- Trade debts +€8,076
up €8,076 (+8,209%), from €98 to €8,175
- Tax, wage and social debts -€7,930
down €7,930 (-98.0%), from €8,091 to €161
- Gross operating margin -€16,847
down €16,847 (-33.5%), from €50,312 to €33,465
- Taxes -€9,031
down €9,031 (-65.1%), from €13,863 to €4,832
- Staff costs +€3,064
up €3,064 (+457%), from €670 to €3,734
- Depreciation +€2,994
up €2,994 (+158%), from €1,900 to €4,894
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 | €85,432 | €103,641 | +€18,209 | +21.3% |
| Formation expenses | 20 | €439 | - | -€439 | |
| Fixed assets | 21/28 | €17,963 | €23,213 | +€5,250 | +29.2% |
| Tangible fixed assets | 22/27 | €17,963 | €23,213 | +€5,250 | +29.2% |
| Land and buildings | 22 | - | €8,339 | +€8,339 | |
| Plant, machinery and equipment | 23 | €13,646 | €11,524 | -€2,122 | -15.5% |
| Furniture and vehicles | 24 | €4,317 | €3,350 | -€967 | -22.4% |
| Current assets | 29/58 | €67,031 | €80,428 | +€13,398 | +20.0% |
| Stocks and contracts in progress | 3 | €1,700 | €3,561 | +€1,861 | +109% |
| Stocks | 30/36 | €1,700 | €3,561 | +€1,861 | +109% |
| Amounts receivable within one year | 40/41 | €26,151 | €41,877 | +€15,727 | +60.1% |
| Trade receivables | 40 | €21,398 | €30,408 | +€9,010 | +42.1% |
| Other amounts receivable | 41 | €4,753 | €11,469 | +€6,717 | +141% |
| Cash at bank and in hand | 54/58 | €39,180 | €34,990 | -€4,190 | -10.7% |
| Total equity and liabilities | 10/49 | €85,432 | €103,641 | +€18,209 | +21.3% |
| Equity | 10/15 | €77,243 | €95,305 | +€18,063 | +23.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,243 | €42,305 | +€18,063 | +74.5% |
| Amounts payable | 17/49 | €8,189 | €8,336 | +€146 | +1.8% |
| Amounts payable within one year | 42/48 | €8,189 | €8,336 | +€146 | +1.8% |
| Trade debts | 44 | €98 | €8,175 | +€8,076 | +8,209% |
| Suppliers | 440/4 | €98 | €8,175 | +€8,076 | +8,209% |
| Taxes, remuneration and social security | 45 | €8,091 | €161 | -€7,930 | -98.0% |
| Taxes | 450/3 | €8,091 | €161 | -€7,930 | -98.0% |
| Remuneration, social security and pensions | 62 | €670 | €3,734 | +€3,064 | +457% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,900 | €4,894 | +€2,994 | +158% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €50,312 | €33,465 | -€16,847 | -33.5% |
| Operating profit (loss) | 9901 | €47,293 | €24,375 | -€22,918 | -48.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,462 | €1,481 | +€19 | +1.3% |
| Recurring financial charges | 65 | €1,462 | €1,481 | +€19 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €45,831 | €22,895 | -€22,936 | -50.0% |
| Income taxes | 67/77 | €13,863 | €4,832 | -€9,031 | -65.1% |
| Profit (loss) for the period | 9904 | €31,968 | €18,063 | -€13,905 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,968 | €18,063 | -€13,905 | -43.5% |
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 30 October 2026 via checked.be.