ROCK: what changed
Two fiscal 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.
ROCK
Largest movements
- Tangible fixed assets -€84,643
down €84,643 (-4.3%), from €2.0m to €1.9m
of which Land and buildings: -€80,333
- Other debts -€50,036
down €50,036 (-85.8%), from €58,296 to €8,260
- Debts after one year -€43,841
down €43,841 (-2.5%), from €1.8m to €1.7m
of which Financial debts: -€43,841
- Trade debts +€29,346
up €29,346 (+35.4%), from €82,839 to €112,185
- Depreciation -€10,336
down €10,336 (-10.8%), from €95,583 to €85,248
- Gross operating margin -€5,358
down €5,358 (-3.9%), from €137,910 to €132,552
- Other operating charges -€4,702
down €4,702 (-10.3%), from €45,689 to €40,987
- Financial charges +€3,083
up €3,083 (+21.1%), from €14,637 to €17,720
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,993,654 | €1,923,109 | -€70,545 | -3.5% |
| Fixed assets | 21/28 | €1,979,814 | €1,895,171 | -€84,643 | -4.3% |
| Tangible fixed assets | 22/27 | €1,979,566 | €1,894,923 | -€84,643 | -4.3% |
| Land and buildings | 22 | €1,969,315 | €1,888,982 | -€80,333 | -4.1% |
| Plant, machinery and equipment | 23 | €1,353 | €1,049 | -€304 | -22.5% |
| Furniture and vehicles | 24 | €8,898 | €4,892 | -€4,006 | -45.0% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €13,840 | €27,939 | +€14,099 | +101.9% |
| Cash at bank and in hand | 54/58 | €76 | €68 | -€8 | -10.4% |
| Deferred charges and accrued income | 490/1 | €13,764 | €27,871 | +€14,107 | +102.5% |
| Total equity and liabilities | 10/49 | €1,993,654 | €1,923,109 | -€70,545 | -3.5% |
| Equity | 10/15 | -€40,471 | -€52,466 | -€11,994 | -29.6% |
| Contributions | 10/11 | €380,000 | €380,000 | = | 0.0% |
| Reserves | 13 | €363,846 | €363,846 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,050 | €49,050 | = | 0.0% |
| Reserves not available under the articles | 1311 | €49,050 | €49,050 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,031 | €22,031 | = | 0.0% |
| Distributable reserves | 133 | €292,765 | €292,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€784,317 | -€796,312 | -€11,994 | -1.5% |
| Provisions and deferred taxes | 16 | €9,500 | €9,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €9,500 | €9,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €9,500 | €9,500 | = | 0.0% |
| Amounts payable | 17/49 | €2,024,626 | €1,966,075 | -€58,550 | -2.9% |
| Amounts payable after more than one year | 17 | €1,780,638 | €1,736,797 | -€43,841 | -2.5% |
| Financial debts | 170/4 | €780,638 | €736,797 | -€43,841 | -5.6% |
| Other amounts payable | 178/9 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,549 | €224,738 | -€14,811 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €43,233 | €43,841 | +€609 | +1.4% |
| Trade debts | 44 | €82,839 | €112,185 | +€29,346 | +35.4% |
| Suppliers | 440/4 | €82,839 | €112,185 | +€29,346 | +35.4% |
| Taxes, remuneration and social security | 45 | €55,181 | €60,452 | +€5,271 | +9.6% |
| Taxes | 450/3 | €55,181 | €60,452 | +€5,271 | +9.6% |
| Other amounts payable | 47/48 | €58,296 | €8,260 | -€50,036 | -85.8% |
| Accrued charges and deferred income | 492/3 | €4,438 | €4,540 | +€102 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,583 | €85,248 | -€10,336 | -10.8% |
| Other operating charges | 640/8 | €45,689 | €40,987 | -€4,702 | -10.3% |
| Non-recurring operating charges | 66A | €8 | €595 | +€587 | +7527.8% |
| Gross operating margin | 9900 | €137,910 | €132,552 | -€5,358 | -3.9% |
| Operating profit (loss) | 9901 | -€3,370 | €5,723 | +€9,093 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €14,637 | €17,720 | +€3,083 | +21.1% |
| Recurring financial charges | 65 | €14,637 | €17,720 | +€3,083 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,007 | -€11,994 | +€6,013 | +33.4% |
| Profit (loss) for the period | 9904 | -€18,007 | -€11,994 | +€6,013 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,007 | -€11,994 | +€6,013 | +33.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.