NEW ROCK: 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.
NEW ROCK
Largest movements
- Cash -€37,546
down €37,546 (-8.6%), from €434,362 to €396,816
mainly Other debts (-€118,700) and Investment in fixed assets (net) (-€57,719)
- Tangible fixed assets -€16,594
down €16,594 (-5.5%), from €301,709 to €285,115
of which Other tangible fixed assets: -€10,428
- Other debts -€118,700
down €118,700 (-98.9%), from €120,000 to €1,300
- Profit (loss) carried forward +€110,989
up €110,989 (+27.8%), from €399,930 to €510,920
- Debts after one year -€36,650
down €36,650 (-36.5%), from €100,391 to €63,741
- Trade debts -€10,963
down €10,963 (-72.6%), from €15,105 to €4,142
- Gross operating margin -€27,826
down €27,826 (-9.1%), from €305,651 to €277,825
- Staff costs -€6,440
down €6,440 (-11.6%), from €55,583 to €49,143
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 | €750,673 | €686,445 | -€64,228 | -8.6% |
| Fixed assets | 21/28 | €301,987 | €285,393 | -€16,594 | -5.5% |
| Tangible fixed assets | 22/27 | €301,709 | €285,115 | -€16,594 | -5.5% |
| Land and buildings | 22 | €119,195 | €109,171 | -€10,023 | -8.4% |
| Plant, machinery and equipment | 23 | €67,767 | €75,096 | +€7,329 | +10.8% |
| Furniture and vehicles | 24 | €23,832 | €20,360 | -€3,472 | -14.6% |
| Other tangible fixed assets | 26 | €90,916 | €80,488 | -€10,428 | -11.5% |
| Financial fixed assets | 28 | €278 | €278 | = | 0.0% |
| Current assets | 29/58 | €448,686 | €401,052 | -€47,634 | -10.6% |
| Amounts receivable within one year | 40/41 | €6,289 | €2,486 | -€3,803 | -60.5% |
| Trade receivables | 40 | €1,788 | €297 | -€1,491 | -83.4% |
| Other amounts receivable | 41 | €4,501 | €2,188 | -€2,313 | -51.4% |
| Cash at bank and in hand | 54/58 | €434,362 | €396,816 | -€37,546 | -8.6% |
| Deferred charges and accrued income | 490/1 | €8,035 | €1,750 | -€6,285 | -78.2% |
| Total equity and liabilities | 10/49 | €750,673 | €686,445 | -€64,228 | -8.6% |
| Equity | 10/15 | €462,895 | €570,617 | +€107,722 | +23.3% |
| Contributions | 10/11 | €45,365 | €45,365 | = | 0.0% |
| Reserves | 13 | €4,537 | €4,537 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,537 | €4,537 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,537 | €4,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | €399,930 | €510,920 | +€110,989 | +27.8% |
| Investment grants | 15 | €13,063 | €9,796 | -€3,267 | -25.0% |
| Amounts payable | 17/49 | €287,778 | €115,828 | -€171,950 | -59.8% |
| Amounts payable after more than one year | 17 | €100,391 | €63,741 | -€36,650 | -36.5% |
| Financial debts | 170/4 | €100,391 | €63,741 | -€36,650 | -36.5% |
| Amounts payable within one year | 42/48 | €187,387 | €52,086 | -€135,300 | -72.2% |
| Current portion of amounts payable after more than one year | 42 | €35,313 | €36,650 | +€1,337 | +3.8% |
| Trade debts | 44 | €15,105 | €4,142 | -€10,963 | -72.6% |
| Suppliers | 440/4 | €15,105 | €4,142 | -€10,963 | -72.6% |
| Taxes, remuneration and social security | 45 | €16,969 | €9,994 | -€6,975 | -41.1% |
| Taxes | 450/3 | €8,239 | €1,955 | -€6,284 | -76.3% |
| Remuneration and social security | 454/9 | €8,730 | €8,039 | -€691 | -7.9% |
| Other amounts payable | 47/48 | €120,000 | €1,300 | -€118,700 | -98.9% |
| Remuneration, social security and pensions | 62 | €55,583 | €49,143 | -€6,440 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,329 | €74,313 | +€2,984 | +4.2% |
| Other operating charges | 640/8 | €4,232 | €4,000 | -€233 | -5.5% |
| Gross operating margin | 9900 | €305,651 | €277,825 | -€27,826 | -9.1% |
| Operating profit (loss) | 9901 | €174,508 | €150,370 | -€24,138 | -13.8% |
| Financial income | 75/76B | €1,240 | €1,836 | +€596 | +48.1% |
| Recurring financial income | 75 | €1,240 | €1,836 | +€596 | +48.1% |
| Financial charges | 65/66B | €9,354 | €8,176 | -€1,178 | -12.6% |
| Recurring financial charges | 65 | €9,354 | €8,176 | -€1,178 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €166,394 | €144,030 | -€22,364 | -13.4% |
| Income taxes | 67/77 | €35,041 | €33,040 | -€2,001 | -5.7% |
| Profit (loss) for the period | 9904 | €131,353 | €110,989 | -€20,364 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €131,353 | €110,989 | -€20,364 | -15.5% |
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 31 October 2026 via checked.be.