Rock Candy: 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 Candy
Largest movements
- Cash +€59,391
up €59,391 (+48.0%), from €123,704 to €183,095
mainly Net result for the year (+€57,641) and Deferred charges and accrued income (+€20,163)
- Deferred charges and accrued income -€20,163
down €20,163 (-41.9%), from €48,175 to €28,011
- Tangible fixed assets -€9,547
down €9,547 (-4.7%), from €203,381 to €193,834
of which Land and buildings: -€8,584
- Reserves +€57,641
up €57,641 (+25.7%), from €223,905 to €281,547
- Debts after one year -€20,601
down €20,601 (-17.4%), from €118,593 to €97,991
- Tax, wage and social debts -€13,362
down €13,362 (-53.6%), from €24,921 to €11,559
- Other debts +€9,396
up €9,396 (+2226.0%), from €422 to €9,818
- Gross operating margin -€25,266
down €25,266 (-21.1%), from €119,709 to €94,443
- Taxes -€7,302
down €7,302 (-25.2%), from €28,917 to €21,616
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.
Cash bridge derived
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 | €375,260 | €408,325 | +€33,065 | +8.8% |
| Fixed assets | 21/28 | €203,381 | €193,834 | -€9,547 | -4.7% |
| Tangible fixed assets | 22/27 | €203,381 | €193,834 | -€9,547 | -4.7% |
| Land and buildings | 22 | €197,439 | €188,855 | -€8,584 | -4.3% |
| Furniture and vehicles | 24 | €5,942 | €4,978 | -€964 | -16.2% |
| Current assets | 29/58 | €171,879 | €214,491 | +€42,612 | +24.8% |
| Amounts receivable within one year | 40/41 | - | €3,385 | +€3,385 | |
| Other amounts receivable | 41 | - | €3,385 | +€3,385 | |
| Cash at bank and in hand | 54/58 | €123,704 | €183,095 | +€59,391 | +48.0% |
| Deferred charges and accrued income | 490/1 | €48,175 | €28,011 | -€20,163 | -41.9% |
| Total equity and liabilities | 10/49 | €375,260 | €408,325 | +€33,065 | +8.8% |
| Equity | 10/15 | €223,905 | €281,547 | +€57,641 | +25.7% |
| Reserves | 13 | €223,905 | €281,547 | +€57,641 | +25.7% |
| Distributable reserves | 133 | €223,905 | €281,547 | +€57,641 | +25.7% |
| Amounts payable | 17/49 | €151,355 | €126,778 | -€24,577 | -16.2% |
| Amounts payable after more than one year | 17 | €118,593 | €97,991 | -€20,601 | -17.4% |
| Financial debts | 170/4 | €118,593 | €97,991 | -€20,601 | -17.4% |
| Amounts payable within one year | 42/48 | €32,762 | €28,787 | -€3,975 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €6,346 | €6,601 | +€256 | +4.0% |
| Trade debts | 44 | €1,073 | €808 | -€265 | -24.7% |
| Suppliers | 440/4 | €1,073 | €808 | -€265 | -24.7% |
| Taxes, remuneration and social security | 45 | €24,921 | €11,559 | -€13,362 | -53.6% |
| Taxes | 450/3 | €24,921 | €11,559 | -€13,362 | -53.6% |
| Other amounts payable | 47/48 | €422 | €9,818 | +€9,396 | +2226.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,343 | €9,547 | +€205 | +2.2% |
| Other operating charges | 640/8 | €976 | €1,006 | +€31 | +3.1% |
| Gross operating margin | 9900 | €119,709 | €94,443 | -€25,266 | -21.1% |
| Operating profit (loss) | 9901 | €109,391 | €83,889 | -€25,502 | -23.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,713 | €4,632 | -€81 | -1.7% |
| Recurring financial charges | 65 | €4,713 | €4,632 | -€81 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €104,677 | €79,257 | -€25,421 | -24.3% |
| Income taxes | 67/77 | €28,917 | €21,616 | -€7,302 | -25.2% |
| Profit (loss) for the period | 9904 | €75,760 | €57,641 | -€18,119 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,760 | €57,641 | -€18,119 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.