B'Rock Orchestra: 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.
B'Rock Orchestra
Largest movements
- Receivables within one year -€175,461
down €175,461 (-52.6%), from €333,276 to €157,816
of which Trade receivables: -€139,023
- Cash +€143,388
up €143,388 (+3,219%), from €4,454 to €147,842
mainly Receivables within one year (+€175,461) and Net result for the year (+€29,184)
- Deferred charges and accrued income -€4,887
down €4,887 (-9.7%), from €50,504 to €45,617
- Tangible fixed assets -€4,129
down €4,129 (-35.0%), from €11,813 to €7,684
of which Furniture and vehicles: -€2,258
- Trade debts -€46,981
down €46,981 (-57.6%), from €81,630 to €34,650
- Accrued charges and deferred income -€40,726
down €40,726 (-52.6%), from €77,476 to €36,750
- Reserves +€29,184
up €29,184 (+18.8%), from €154,961 to €184,146
- Tax, wage and social debts +€15,770
up €15,770 (+17.3%), from €90,985 to €106,755
of which Taxes: +€15,855
- Financial charges -€29,126
down €29,126 (-56.1%), from €51,940 to €22,814
- Staff costs -€28,447
down €28,447 (-4.0%), from €719,559 to €691,111
- Gross operating margin +€18,424
up €18,424 (+2.5%), from €746,989 to €765,413
- Taxes +€14,696
new in 2025: €14,696
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 | €405,053 | €362,301 | -€42,752 | -10.6% |
| Fixed assets | 21/28 | €16,819 | €11,026 | -€5,792 | -34.4% |
| Intangible fixed assets | 21 | €1,664 | - | -€1,664 | |
| Tangible fixed assets | 22/27 | €11,813 | €7,684 | -€4,129 | -35.0% |
| Plant, machinery and equipment | 23 | €4,016 | €2,145 | -€1,871 | -46.6% |
| Furniture and vehicles | 24 | €7,797 | €5,539 | -€2,258 | -29.0% |
| Financial fixed assets | 28 | €3,342 | €3,342 | = | 0.0% |
| Current assets | 29/58 | €388,234 | €351,275 | -€36,960 | -9.5% |
| Amounts receivable within one year | 40/41 | €333,276 | €157,816 | -€175,461 | -52.6% |
| Trade receivables | 40 | €207,086 | €68,064 | -€139,023 | -67.1% |
| Other amounts receivable | 41 | €126,190 | €89,752 | -€36,438 | -28.9% |
| Cash at bank and in hand | 54/58 | €4,454 | €147,842 | +€143,388 | +3,219% |
| Deferred charges and accrued income | 490/1 | €50,504 | €45,617 | -€4,887 | -9.7% |
| Total equity and liabilities | 10/49 | €405,053 | €362,301 | -€42,752 | -10.6% |
| Equity | 10/15 | €154,961 | €184,146 | +€29,184 | +18.8% |
| Reserves | 13 | €154,961 | €184,146 | +€29,184 | +18.8% |
| Amounts payable | 17/49 | €250,091 | €178,155 | -€71,937 | -28.8% |
| Amounts payable within one year | 42/48 | €172,615 | €141,405 | -€31,210 | -18.1% |
| Trade debts | 44 | €81,630 | €34,650 | -€46,981 | -57.6% |
| Suppliers | 440/4 | €81,630 | €34,650 | -€46,981 | -57.6% |
| Taxes, remuneration and social security | 45 | €90,985 | €106,755 | +€15,770 | +17.3% |
| Taxes | 450/3 | €10,130 | €25,985 | +€15,855 | +157% |
| Remuneration and social security | 454/9 | €80,855 | €80,770 | -€84 | -0.1% |
| Accrued charges and deferred income | 492/3 | €77,476 | €36,750 | -€40,726 | -52.6% |
| Non-recurring operating income | 76A | - | €285 | +€285 | |
| Remuneration, social security and pensions | 62 | €719,559 | €691,111 | -€28,447 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,089 | €5,792 | -€297 | -4.9% |
| Other operating charges | 640/8 | €472 | €156 | -€316 | -66.9% |
| Non-recurring operating charges | 66A | - | €2,063 | +€2,063 | |
| Gross operating margin | 9900 | €746,989 | €765,413 | +€18,424 | +2.5% |
| Operating profit (loss) | 9901 | €20,869 | €66,289 | +€45,420 | +218% |
| Financial income | 75/76B | €10 | €405 | +€395 | +3,928% |
| Recurring financial income | 75 | €10 | €405 | +€395 | +3,928% |
| Financial charges | 65/66B | €51,940 | €22,814 | -€29,126 | -56.1% |
| Recurring financial charges | 65 | €51,940 | €22,814 | -€29,126 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,061 | €43,880 | +€74,941 | |
| Income taxes | 67/77 | - | €14,696 | +€14,696 | |
| Profit (loss) for the period | 9904 | -€31,061 | €29,184 | +€60,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,061 | €29,184 | +€60,246 |
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 18 October 2026 via checked.be.