ROCHETEU: 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.
ROCHETEU
Largest movements
- Tangible fixed assets -€223,336
down €223,336 (-82.5%), from €270,586 to €47,250
of which Land and buildings: -€222,970
- Cash +€47,992
up €47,992 (+1,501%), from €3,198 to €51,190
mainly Investment in fixed assets (net) (+€217,720) and Net result for the year (+€77,598)
- Other debts -€256,000
down €256,000 (-99.8%), from €256,604 to €604
- Profit (loss) carried forward +€77,598
up €77,598, from -€74,180 to €3,418
- Gross operating margin +€78,177
up €78,177 (+1,092%), from €7,160 to €85,338
- Taxes +€1,244
new in 2025: €1,244
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 | €273,784 | €98,440 | -€175,343 | -64.0% |
| Fixed assets | 21/28 | €270,586 | €47,250 | -€223,336 | -82.5% |
| Tangible fixed assets | 22/27 | €270,586 | €47,250 | -€223,336 | -82.5% |
| Land and buildings | 22 | €270,220 | €47,250 | -€222,970 | -82.5% |
| Other tangible fixed assets | 26 | €366 | - | -€366 | |
| Current assets | 29/58 | €3,198 | €51,190 | +€47,992 | +1,501% |
| Cash at bank and in hand | 54/58 | €3,198 | €51,190 | +€47,992 | +1,501% |
| Total equity and liabilities | 10/49 | €273,784 | €98,440 | -€175,343 | -64.0% |
| Equity | 10/15 | €15,820 | €93,418 | +€77,598 | +491% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,180 | €3,418 | +€77,598 | |
| Amounts payable | 17/49 | €257,964 | €5,022 | -€252,941 | -98.1% |
| Amounts payable after more than one year | 17 | €1,360 | €1,360 | = | 0.0% |
| Other amounts payable | 178/9 | €1,360 | €1,360 | = | 0.0% |
| Amounts payable within one year | 42/48 | €256,604 | €3,662 | -€252,941 | -98.6% |
| Trade debts | 44 | - | €1,815 | +€1,815 | |
| Suppliers | 440/4 | - | €1,815 | +€1,815 | |
| Taxes, remuneration and social security | 45 | - | €1,244 | +€1,244 | |
| Taxes | 450/3 | - | €1,244 | +€1,244 | |
| Other amounts payable | 47/48 | €256,604 | €604 | -€256,000 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,616 | €5,616 | +€0 | 0.0% |
| Other operating charges | 640/8 | €685 | €730 | +€45 | +6.5% |
| Gross operating margin | 9900 | €7,160 | €85,338 | +€78,177 | +1,092% |
| Operating profit (loss) | 9901 | €859 | €78,992 | +€78,133 | +9,096% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €724 | €78,842 | +€78,118 | +10,791% |
| Income taxes | 67/77 | - | €1,244 | +€1,244 | |
| Profit (loss) for the period | 9904 | €724 | €77,598 | +€76,874 | +10,619% |
| Profit (loss) for the period to be appropriated | 9905 | €724 | €77,598 | +€76,874 | +10,619% |
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 16 October 2026 via checked.be.