C-LAROCK: 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.
C-LAROCK
Largest movements
- Cash -€17,476
down €17,476 (-31.1%), from €56,196 to €38,720
mainly Trade debts (-€12,423) and Tax, wage and social debts (-€9,918)
- Receivables within one year -€13,545
down €13,545 (-75.7%), from €17,892 to €4,348
of which Trade receivables: -€17,488
- Tangible fixed assets -€8,066
down €8,066 (-63.7%), from €12,671 to €4,604
of which Furniture and vehicles: -€5,667
- Stocks and contracts +€4,192
up €4,192 (+21.1%), from €19,841 to €24,032
- Trade debts -€12,423
down €12,423 (-83.7%), from €14,836 to €2,413
- Tax, wage and social debts -€9,918
down €9,918 (-42.4%), from €23,401 to €13,482
of which Taxes: -€7,741
- Other debts -€8,196
down €8,196 (-17.7%), from €46,410 to €38,214
- Reserves -€5,023
down €5,023 (-30.6%), from €16,424 to €11,401
- Gross operating margin -€13,739
down €13,739 (-21.5%), from €63,917 to €50,177
- Taxes -€2,602
down €2,602 (-71.1%), from €3,659 to €1,057
- Staff costs +€2,175
up €2,175 (+5.7%), from €38,258 to €40,433
- Financial charges +€674
up €674 (+44.7%), from €1,508 to €2,182
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 | €119,670 | €84,110 | -€35,560 | -29.7% |
| Fixed assets | 21/28 | €12,671 | €4,604 | -€8,066 | -63.7% |
| Tangible fixed assets | 22/27 | €12,671 | €4,604 | -€8,066 | -63.7% |
| Plant, machinery and equipment | 23 | €4,002 | €2,296 | -€1,706 | -42.6% |
| Furniture and vehicles | 24 | €7,281 | €1,615 | -€5,667 | -77.8% |
| Other tangible fixed assets | 26 | €1,387 | €694 | -€694 | -50.0% |
| Current assets | 29/58 | €107,000 | €79,506 | -€27,494 | -25.7% |
| Stocks and contracts in progress | 3 | €19,841 | €24,032 | +€4,192 | +21.1% |
| Stocks | 30/36 | €19,841 | €24,032 | +€4,192 | +21.1% |
| Amounts receivable within one year | 40/41 | €17,892 | €4,348 | -€13,545 | -75.7% |
| Trade receivables | 40 | €17,488 | - | -€17,488 | |
| Other amounts receivable | 41 | €405 | €4,348 | +€3,943 | +974% |
| Cash at bank and in hand | 54/58 | €56,196 | €38,720 | -€17,476 | -31.1% |
| Deferred charges and accrued income | 490/1 | €13,071 | €12,406 | -€665 | -5.1% |
| Total equity and liabilities | 10/49 | €119,670 | €84,110 | -€35,560 | -29.7% |
| Equity | 10/15 | €35,024 | €30,001 | -€5,023 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,424 | €11,401 | -€5,023 | -30.6% |
| Distributable reserves | 133 | €16,424 | €11,401 | -€5,023 | -30.6% |
| Amounts payable | 17/49 | €84,646 | €54,109 | -€30,537 | -36.1% |
| Amounts payable within one year | 42/48 | €84,646 | €54,109 | -€30,537 | -36.1% |
| Trade debts | 44 | €14,836 | €2,413 | -€12,423 | -83.7% |
| Suppliers | 440/4 | €14,836 | €2,413 | -€12,423 | -83.7% |
| Taxes, remuneration and social security | 45 | €23,401 | €13,482 | -€9,918 | -42.4% |
| Taxes | 450/3 | €13,031 | €5,290 | -€7,741 | -59.4% |
| Remuneration and social security | 454/9 | €10,369 | €8,192 | -€2,177 | -21.0% |
| Other amounts payable | 47/48 | €46,410 | €38,214 | -€8,196 | -17.7% |
| Remuneration, social security and pensions | 62 | €38,258 | €40,433 | +€2,175 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,362 | €8,066 | -€295 | -3.5% |
| Other operating charges | 640/8 | €3,224 | €3,852 | +€628 | +19.5% |
| Gross operating margin | 9900 | €63,917 | €50,177 | -€13,739 | -21.5% |
| Operating profit (loss) | 9901 | €14,074 | -€2,174 | -€16,248 | |
| Financial income | 75/76B | €640 | €389 | -€251 | -39.1% |
| Recurring financial income | 75 | €640 | €389 | -€251 | -39.1% |
| Financial charges | 65/66B | €1,508 | €2,182 | +€674 | +44.7% |
| Recurring financial charges | 65 | €1,508 | €2,182 | +€674 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €13,206 | -€3,966 | -€17,172 | |
| Income taxes | 67/77 | €3,659 | €1,057 | -€2,602 | -71.1% |
| Profit (loss) for the period | 9904 | €9,547 | -€5,023 | -€14,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,547 | -€5,023 | -€14,570 |
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 15 October 2026 via checked.be.