Sébastien ROCHEZ: what changed
What changed
Sébastien ROCHEZ
NACE 69.103, Activities of bailiffs
filed annual accounts (NBB)
Net result for the year
€156,043
2024 · €150,540+€5,504
Equity
€609,271
2024 · €568,928+€40,343
Cash
€155,289
2024 · €74,107+€81,183
Balance sheet total
€1.6m
2024 · €1.6m+€72,117
Largest movements
Assets
- Cash +€81,183
up €81,183 (+110%), from €74,107 to €155,289
mainly Other debts (+€265,923) and Net result for the year (+€156,043)
Equity and liabilities
- Other debts +€265,923
up €265,923 (+3,073%), from €8,655 to €274,578
- Debts after one year -€253,781
down €253,781 (-29.8%), from €851,572 to €597,791
of which Other amounts payable: -€150,000
- Reserves +€40,343
up €40,343 (+7.2%), from €556,528 to €596,871
Income statement
- Gross operating margin +€6,236
up €6,236 (+2.3%), from €275,184 to €281,420
- Financial charges -€3,034
down €3,034 (-8.5%), from €35,831 to €32,798
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€150,540
Gross operating margin
+€6,236
Depreciation
-€870
Other operating charges
-€653
Financial income
+€31
Financial charges
+€3,034
Taxes
-€2,273
Result 2025
€156,043
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€466,215
Investment
-€18,626
Financing
-€366,406
Cash 2024
€74,107
From operations (derived)
+€466,215
Net result for the year
+€156,043
Depreciation
+€23,540
Receivables within one year
+€5,515
Deferred charges and accrued income
-€1,363
Trade debts
+€2,372
Tax, wage and social debts
+€6,835
Other debts
+€265,923
Accrued charges and deferred income
+€7,350
Investment (derived)
-€18,626
Investment in fixed assets (net)
-€18,964
Current investments
+€338
Financing
-€366,406
Debts after one year
-€253,781
Current portion of long-term debt
+€3,075
Contributions, distributions and other
-€115,700
Cash 2025
€155,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,551,935 | €1,624,052 | +€72,117 | +4.6% |
| Fixed assets | 21/28 | €1,320,711 | €1,316,135 | -€4,576 | -0.3% |
| Tangible fixed assets | 22/27 | €170,711 | €166,135 | -€4,576 | -2.7% |
| Land and buildings | 22 | €122,439 | €111,499 | -€10,940 | -8.9% |
| Plant, machinery and equipment | 23 | €48,271 | €54,636 | +€6,364 | +13.2% |
| Financial fixed assets | 28 | €1,150,000 | €1,150,000 | = | 0.0% |
| Current assets | 29/58 | €231,224 | €307,917 | +€76,693 | +33.2% |
| Amounts receivable within one year | 40/41 | €41,830 | €36,315 | -€5,515 | -13.2% |
| Trade receivables | 40 | €36,300 | €36,300 | = | 0.0% |
| Other amounts receivable | 41 | €5,530 | €15 | -€5,515 | -99.7% |
| Current investments | 50/53 | €112,938 | €112,600 | -€338 | -0.3% |
| Cash at bank and in hand | 54/58 | €74,107 | €155,289 | +€81,183 | +110% |
| Deferred charges and accrued income | 490/1 | €2,349 | €3,713 | +€1,363 | +58.0% |
| Total equity and liabilities | 10/49 | €1,551,935 | €1,624,052 | +€72,117 | +4.6% |
| Equity | 10/15 | €568,928 | €609,271 | +€40,343 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €556,528 | €596,871 | +€40,343 | +7.2% |
| Distributable reserves | 133 | €556,528 | €596,871 | +€40,343 | +7.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €983,007 | €1,014,781 | +€31,774 | +3.2% |
| Amounts payable after more than one year | 17 | €851,572 | €597,791 | -€253,781 | -29.8% |
| Financial debts | 170/4 | €551,572 | €447,791 | -€103,781 | -18.8% |
| Other amounts payable | 178/9 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Amounts payable within one year | 42/48 | €131,435 | €409,640 | +€278,204 | +212% |
| Current portion of amounts payable after more than one year | 42 | €100,706 | €103,781 | +€3,075 | +3.1% |
| Trade debts | 44 | €666 | €3,038 | +€2,372 | +356% |
| Suppliers | 440/4 | €666 | €3,038 | +€2,372 | +356% |
| Taxes, remuneration and social security | 45 | €21,409 | €28,244 | +€6,835 | +31.9% |
| Taxes | 450/3 | €21,409 | €28,244 | +€6,835 | +31.9% |
| Other amounts payable | 47/48 | €8,655 | €274,578 | +€265,923 | +3,073% |
| Accrued charges and deferred income | 492/3 | - | €7,350 | +€7,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,669 | €23,540 | +€870 | +3.8% |
| Other operating charges | 640/8 | €2,043 | €2,696 | +€653 | +31.9% |
| Gross operating margin | 9900 | €275,184 | €281,420 | +€6,236 | +2.3% |
| Operating profit (loss) | 9901 | €250,471 | €255,184 | +€4,712 | +1.9% |
| Financial income | 75/76B | €527 | €558 | +€31 | +5.8% |
| Recurring financial income | 75 | €527 | €558 | +€31 | +5.8% |
| Financial charges | 65/66B | €35,831 | €32,798 | -€3,034 | -8.5% |
| Recurring financial charges | 65 | €35,831 | €32,798 | -€3,034 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €215,168 | €222,944 | +€7,777 | +3.6% |
| Income taxes | 67/77 | €64,628 | €66,901 | +€2,273 | +3.5% |
| Profit (loss) for the period | 9904 | €150,540 | €156,043 | +€5,504 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €150,540 | €156,043 | +€5,504 | +3.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.