BiggerRocks: 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.
BiggerRocks
Largest movements
- Receivables within one year -€595,491
down €595,491 (-50.2%), from €1.2m to €591,367
of which Trade receivables: -€398,199
- Cash +€340,164
up €340,164 (+3539.5%), from €9,610 to €349,775
mainly Other debts (+€1.2m) and Receivables within one year (+€595,491)
- Stocks and contracts -€37,313
down €37,313 (-4.2%), from €887,835 to €850,523
- Contributions -€1.4m
down €1.4m (-99.2%), from €1.4m to €11,307
- Other debts +€1.2m
up €1.2m (+1204.6%), from €101,753 to €1.3m
- Trade debts -€166,979
down €166,979 (-26.8%), from €622,611 to €455,632
- Profit (loss) carried forward +€35,281
up €35,281 (+75.7%), from -€46,587 to -€11,307
- Gross operating margin +€330,277
up €330,277, from -€175,561 to €154,716
- Staff costs +€65,394
up €65,394 (+784.9%), from €8,331 to €73,725
- Financial income -€30,689
down €30,689 (-97.5%), from €31,461 to €772
- Taxes -€8,091
down €8,091 (-24.2%), from €33,463 to €25,372
- Financial charges -€3,687
down €3,687 (-25.0%), from €14,751 to €11,064
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.
Cash bridge derived
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 | €2,110,362 | €1,817,935 | -€292,427 | -13.9% |
| Fixed assets | 21/28 | €25,788 | €26,143 | +€354 | +1.4% |
| Tangible fixed assets | 22/27 | €23,975 | €24,330 | +€354 | +1.5% |
| Plant, machinery and equipment | 23 | €23,975 | €24,330 | +€354 | +1.5% |
| Financial fixed assets | 28 | €1,813 | €1,813 | = | 0.0% |
| Current assets | 29/58 | €2,084,573 | €1,791,792 | -€292,781 | -14.0% |
| Stocks and contracts in progress | 3 | €887,835 | €850,523 | -€37,313 | -4.2% |
| Stocks | 30/36 | €887,835 | €850,523 | -€37,313 | -4.2% |
| Amounts receivable within one year | 40/41 | €1,186,858 | €591,367 | -€595,491 | -50.2% |
| Trade receivables | 40 | €988,163 | €589,964 | -€398,199 | -40.3% |
| Other amounts receivable | 41 | €198,695 | €1,403 | -€197,292 | -99.3% |
| Cash at bank and in hand | 54/58 | €9,610 | €349,775 | +€340,164 | +3539.5% |
| Deferred charges and accrued income | 490/1 | €270 | €128 | -€142 | -52.6% |
| Total equity and liabilities | 10/49 | €2,110,362 | €1,817,935 | -€292,427 | -13.9% |
| Equity | 10/15 | €1,347,402 | €2,000 | -€1.3m | -99.9% |
| Contributions | 10/11 | €1,391,990 | €11,307 | -€1.4m | -99.2% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,587 | -€11,307 | +€35,281 | +75.7% |
| Amounts payable | 17/49 | €762,959 | €1,815,935 | +€1.1m | +138.0% |
| Amounts payable within one year | 42/48 | €750,764 | €1,815,935 | +€1.1m | +141.9% |
| Trade debts | 44 | €622,611 | €455,632 | -€166,979 | -26.8% |
| Suppliers | 440/4 | €622,611 | €455,632 | -€166,979 | -26.8% |
| Taxes, remuneration and social security | 45 | €26,400 | €32,862 | +€6,462 | +24.5% |
| Taxes | 450/3 | €26,400 | €23,000 | -€3,400 | -12.9% |
| Remuneration and social security | 454/9 | - | €9,862 | +€9,862 | |
| Other amounts payable | 47/48 | €101,753 | €1,327,440 | +€1.2m | +1204.6% |
| Accrued charges and deferred income | 492/3 | €12,196 | - | -€12,196 | |
| Remuneration, social security and pensions | 62 | €8,331 | €73,725 | +€65,394 | +784.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,910 | €7,592 | +€682 | +9.9% |
| Other operating charges | 640/8 | €1,830 | €2,456 | +€625 | +34.2% |
| Gross operating margin | 9900 | -€175,561 | €154,716 | +€330,277 | |
| Operating profit (loss) | 9901 | -€192,632 | €70,944 | +€263,576 | |
| Financial income | 75/76B | €31,461 | €772 | -€30,689 | -97.5% |
| Recurring financial income | 75 | €31,461 | €772 | -€30,689 | -97.5% |
| Financial charges | 65/66B | €14,751 | €11,064 | -€3,687 | -25.0% |
| Recurring financial charges | 65 | €14,751 | €11,064 | -€3,687 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€175,922 | €60,652 | +€236,575 | |
| Income taxes | 67/77 | €33,463 | €25,372 | -€8,091 | -24.2% |
| Profit (loss) for the period | 9904 | -€209,385 | €35,281 | +€244,666 | |
| Profit (loss) for the period to be appropriated | 9905 | -€209,385 | €35,281 | +€244,666 |
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 9 October 2026 via checked.be.