JROCKS: 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.
JROCKS
Largest movements
- Cash -€8,605
down €8,605 (-45.4%), from €18,942 to €10,336
mainly Net result for the year (-€16,543)
- Tangible fixed assets -€6,758
down €6,758 (-27.7%), from €24,357 to €17,599
- Profit (loss) carried forward -€16,543
down €16,543 (-62.0%), from €26,678 to €10,135
- Trade debts +€654
up €654 (+671%), from €97 to €752
- Gross operating margin +€15,175
up €15,175 (+63.8%), from -€23,776 to -€8,601
- Depreciation +€4,244
up €4,244 (+169%), from €2,514 to €6,758
- Financial charges -€427
down €427 (-91.4%), from €467 to €40
- Staff costs -€410
no longer reported in 2025 (was €410)
- Other operating charges -€347
down €347 (-29.5%), from €1,175 to €828
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 | €44,445 | €28,788 | -€15,657 | -35.2% |
| Fixed assets | 21/28 | €24,357 | €17,599 | -€6,758 | -27.7% |
| Tangible fixed assets | 22/27 | €24,357 | €17,599 | -€6,758 | -27.7% |
| Furniture and vehicles | 24 | €24,357 | €17,599 | -€6,758 | -27.7% |
| Current assets | 29/58 | €20,088 | €11,189 | -€8,899 | -44.3% |
| Amounts receivable within one year | 40/41 | €153 | €111 | -€42 | -27.4% |
| Other amounts receivable | 41 | €153 | €111 | -€42 | -27.4% |
| Cash at bank and in hand | 54/58 | €18,942 | €10,336 | -€8,605 | -45.4% |
| Deferred charges and accrued income | 490/1 | €994 | €742 | -€252 | -25.4% |
| Total equity and liabilities | 10/49 | €44,445 | €28,788 | -€15,657 | -35.2% |
| Equity | 10/15 | €34,178 | €17,635 | -€16,543 | -48.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,678 | €10,135 | -€16,543 | -62.0% |
| Amounts payable | 17/49 | €10,267 | €11,153 | +€886 | +8.6% |
| Amounts payable within one year | 42/48 | €10,267 | €11,153 | +€886 | +8.6% |
| Trade debts | 44 | €97 | €752 | +€654 | +671% |
| Suppliers | 440/4 | €97 | €752 | +€654 | +671% |
| Taxes, remuneration and social security | 45 | €84 | €315 | +€231 | +276% |
| Taxes | 450/3 | €84 | €315 | +€231 | +276% |
| Other amounts payable | 47/48 | €10,086 | €10,086 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €410 | - | -€410 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,514 | €6,758 | +€4,244 | +169% |
| Other operating charges | 640/8 | €1,175 | €828 | -€347 | -29.5% |
| Non-recurring operating charges | 66A | €123 | - | -€123 | |
| Gross operating margin | 9900 | -€23,776 | -€8,601 | +€15,175 | +63.8% |
| Operating profit (loss) | 9901 | -€27,999 | -€16,187 | +€11,811 | +42.2% |
| Financial charges | 65/66B | €467 | €40 | -€427 | -91.4% |
| Recurring financial charges | 65 | €467 | €40 | -€427 | -91.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,466 | -€16,228 | +€12,238 | +43.0% |
| Income taxes | 67/77 | €84 | €315 | +€231 | +276% |
| Profit (loss) for the period | 9904 | -€28,550 | -€16,543 | +€12,007 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,550 | -€16,543 | +€12,007 | +42.1% |
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.