De Rockschool: 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.
De Rockschool
Largest movements
- Current investments +€136,408
up €136,408 (+176%), from €77,673 to €214,080
- Cash -€86,122
down €86,122 (-74.6%), from €115,453 to €29,330
mainly Current investments (-€136,408) and Accrued charges and deferred income (-€21,873)
- Profit (loss) carried forward +€60,627
up €60,627 (+46.1%), from €131,647 to €192,275
- Accrued charges and deferred income -€21,873
down €21,873 (-39.5%), from €55,422 to €33,550
- Trade debts +€10,744
up €10,744 (+320%), from €3,359 to €14,103
- Gross operating margin +€30,866
up €30,866 (+24.6%), from €125,319 to €156,185
- Turnover +€29,336
up €29,336 (+8.5%), from €346,415 to €375,751
- Staff costs +€21,589
up €21,589 (+29.4%), from €73,358 to €94,946
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,310 | €259,268 | +€48,958 | +23.3% |
| Fixed assets | 21/28 | €3,226 | €2,195 | -€1,031 | -32.0% |
| Tangible fixed assets | 22/27 | €3,226 | €2,195 | -€1,031 | -32.0% |
| Plant, machinery and equipment | 23 | €3,226 | €2,195 | -€1,031 | -32.0% |
| Current assets | 29/58 | €207,084 | €257,073 | +€49,989 | +24.1% |
| Amounts receivable within one year | 40/41 | €10,987 | €13,133 | +€2,146 | +19.5% |
| Trade receivables | 40 | €8,227 | €9,191 | +€964 | +11.7% |
| Other amounts receivable | 41 | €2,760 | €3,942 | +€1,182 | +42.8% |
| Current investments | 50/53 | €77,673 | €214,080 | +€136,408 | +176% |
| Cash at bank and in hand | 54/58 | €115,453 | €29,330 | -€86,122 | -74.6% |
| Deferred charges and accrued income | 490/1 | €2,972 | €529 | -€2,442 | -82.2% |
| Total equity and liabilities | 10/49 | €210,310 | €259,268 | +€48,958 | +23.3% |
| Equity | 10/15 | €138,707 | €199,335 | +€60,627 | +43.7% |
| Contributions | 10/11 | €7,060 | €7,060 | = | 0.0% |
| Capital | 10 | €7,060 | €7,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,647 | €192,275 | +€60,627 | +46.1% |
| Amounts payable | 17/49 | €71,602 | €59,933 | -€11,670 | -16.3% |
| Amounts payable within one year | 42/48 | €16,180 | €26,383 | +€10,203 | +63.1% |
| Trade debts | 44 | €3,359 | €14,103 | +€10,744 | +320% |
| Suppliers | 440/4 | €3,359 | €14,103 | +€10,744 | +320% |
| Taxes, remuneration and social security | 45 | €12,821 | €12,281 | -€541 | -4.2% |
| Taxes | 450/3 | €3,525 | €3,507 | -€17 | -0.5% |
| Remuneration and social security | 454/9 | €9,296 | €8,773 | -€523 | -5.6% |
| Accrued charges and deferred income | 492/3 | €55,422 | €33,550 | -€21,873 | -39.5% |
| Turnover | 70 | €346,415 | €375,751 | +€29,336 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €221,169 | €220,409 | -€760 | -0.3% |
| Remuneration, social security and pensions | 62 | €73,358 | €94,946 | +€21,589 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €582 | €1,031 | +€449 | +77.2% |
| Other operating charges | 640/8 | €498 | €336 | -€162 | -32.5% |
| Gross operating margin | 9900 | €125,319 | €156,185 | +€30,866 | +24.6% |
| Operating profit (loss) | 9901 | €50,882 | €59,871 | +€8,990 | +17.7% |
| Financial income | 75/76B | €3,666 | €2,664 | -€1,002 | -27.3% |
| Recurring financial income | 75 | €3,666 | €2,664 | -€1,002 | -27.3% |
| Financial charges | 65/66B | €1,450 | €1,907 | +€457 | +31.5% |
| Recurring financial charges | 65 | €1,450 | €1,907 | +€457 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €53,098 | €60,627 | +€7,530 | +14.2% |
| Profit (loss) for the period | 9904 | €53,098 | €60,627 | +€7,530 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,098 | €60,627 | +€7,530 | +14.2% |
Source: filed annual accounts (NBB), financial years ended 31 May 2025 and 31 May 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.