TROCA PRODUCTION: 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.
TROCA PRODUCTION
Largest movements
- Cash +€117,130
up €117,130 (+32.6%), from €359,534 to €476,664
mainly Debts after one year (+€77,158) and Accrued charges and deferred income (+€74,710)
- Tangible fixed assets +€86,340
up €86,340 (+112%), from €76,849 to €163,189
of which Furniture and vehicles: +€64,721
- Receivables within one year -€35,195
down €35,195 (-49.7%), from €70,802 to €35,607
of which Trade receivables: -€38,733
- Debts after one year +€77,158
new in 2025: €77,158
- Accrued charges and deferred income +€74,710
up €74,710 (+20.0%), from €373,761 to €448,471
- Reserves +€13,655
up €13,655 (+455%), from €3,000 to €16,655
- Current portion of long-term debt +€12,607
new in 2025: €12,607
- Tax, wage and social debts -€10,712
down €10,712 (-46.1%), from €23,251 to €12,539
of which Taxes: -€10,519
- Gross operating margin +€17,693
up €17,693 (+9.9%), from €177,966 to €195,660
- Taxes -€17,570
down €17,570 (-66.3%), from €26,503 to €8,933
- Other operating charges +€6,570
up €6,570 (+25.7%), from €25,530 to €32,100
- Financial charges +€6,444
up €6,444 (+68.6%), from €9,389 to €15,834
- Depreciation +€6,297
up €6,297 (+31.3%), from €20,149 to €26,446
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 | €509,180 | €683,053 | +€173,873 | +34.1% |
| Fixed assets | 21/28 | €76,849 | €163,189 | +€86,340 | +112% |
| Tangible fixed assets | 22/27 | €76,849 | €163,189 | +€86,340 | +112% |
| Plant, machinery and equipment | 23 | €14,231 | €50,558 | +€36,327 | +255% |
| Furniture and vehicles | 24 | €18,757 | €83,478 | +€64,721 | +345% |
| Other tangible fixed assets | 26 | €43,861 | €29,153 | -€14,709 | -33.5% |
| Current assets | 29/58 | €432,331 | €519,864 | +€87,533 | +20.2% |
| Amounts receivable within one year | 40/41 | €70,802 | €35,607 | -€35,195 | -49.7% |
| Trade receivables | 40 | €56,838 | €18,105 | -€38,733 | -68.1% |
| Other amounts receivable | 41 | €13,964 | €17,502 | +€3,538 | +25.3% |
| Cash at bank and in hand | 54/58 | €359,534 | €476,664 | +€117,130 | +32.6% |
| Deferred charges and accrued income | 490/1 | €1,996 | €7,594 | +€5,598 | +280% |
| Total equity and liabilities | 10/49 | €509,180 | €683,053 | +€173,873 | +34.1% |
| Equity | 10/15 | €108,232 | €121,887 | +€13,655 | +12.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €16,655 | +€13,655 | +455% |
| Distributable reserves | 133 | €3,000 | €16,655 | +€13,655 | +455% |
| Profit (loss) carried forward | 14 | €75,232 | €75,232 | = | 0.0% |
| Amounts payable | 17/49 | €400,948 | €561,166 | +€160,218 | +40.0% |
| Amounts payable after more than one year | 17 | - | €77,158 | +€77,158 | |
| Financial debts | 170/4 | - | €77,158 | +€77,158 | |
| Amounts payable within one year | 42/48 | €27,187 | €35,537 | +€8,350 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | - | €12,607 | +€12,607 | |
| Trade debts | 44 | €1,037 | €7,539 | +€6,502 | +627% |
| Suppliers | 440/4 | €1,037 | €7,539 | +€6,502 | +627% |
| Taxes, remuneration and social security | 45 | €23,251 | €12,539 | -€10,712 | -46.1% |
| Taxes | 450/3 | €20,185 | €9,666 | -€10,519 | -52.1% |
| Remuneration and social security | 454/9 | €3,066 | €2,873 | -€193 | -6.3% |
| Other amounts payable | 47/48 | €2,899 | €2,852 | -€47 | -1.6% |
| Accrued charges and deferred income | 492/3 | €373,761 | €448,471 | +€74,710 | +20.0% |
| Remuneration, social security and pensions | 62 | €93,376 | €98,734 | +€5,359 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,149 | €26,446 | +€6,297 | +31.3% |
| Other operating charges | 640/8 | €25,530 | €32,100 | +€6,570 | +25.7% |
| Non-recurring operating charges | 66A | €1,113 | - | -€1,113 | |
| Gross operating margin | 9900 | €177,966 | €195,660 | +€17,693 | +9.9% |
| Operating profit (loss) | 9901 | €37,799 | €38,379 | +€580 | +1.5% |
| Financial income | 75/76B | €770 | €43 | -€727 | -94.5% |
| Recurring financial income | 75 | €770 | €43 | -€727 | -94.5% |
| Financial charges | 65/66B | €9,389 | €15,834 | +€6,444 | +68.6% |
| Recurring financial charges | 65 | €9,389 | €15,834 | +€6,444 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | €29,179 | €22,588 | -€6,591 | -22.6% |
| Income taxes | 67/77 | €26,503 | €8,933 | -€17,570 | -66.3% |
| Profit (loss) for the period | 9904 | €2,676 | €13,655 | +€10,979 | +410% |
| Profit (loss) for the period to be appropriated | 9905 | €2,676 | €13,655 | +€10,979 | +410% |
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 19 October 2026 via checked.be.