ROCK CODE SOLUTIONS: 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 CODE SOLUTIONS
Largest movements
- Cash +€57,093
up €57,093 (+98.2%), from €58,124 to €115,217
mainly Net result for the year (+€64,518) and Tax, wage and social debts (+€5,008)
- Receivables within one year +€10,907
up €10,907 (+107.2%), from €10,173 to €21,080
of which Trade receivables: +€10,916
- Profit (loss) carried forward +€63,885
up €63,885 (+164.4%), from €38,860 to €102,745
- Tax, wage and social debts +€5,008
up €5,008 (+23.4%), from €21,389 to €26,396
of which Taxes: +€5,008
- Other debts -€2,237
down €2,237 (-38.9%), from €5,747 to €3,511
- Gross operating margin +€30,103
up €30,103 (+57.5%), from €52,332 to €82,435
- Taxes +€6,539
up €6,539 (+65.2%), from €10,025 to €16,564
- Depreciation -€1,237
down €1,237 (-51.9%), from €2,382 to €1,145
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 | €70,048 | €136,917 | +€66,868 | +95.5% |
| Formation expenses | 20 | €698 | €0 | -€698 | -100.0% |
| Fixed assets | 21/28 | €1,053 | €606 | -€447 | -42.4% |
| Tangible fixed assets | 22/27 | €1,053 | €606 | -€447 | -42.4% |
| Furniture and vehicles | 24 | €1,053 | €606 | -€447 | -42.4% |
| Current assets | 29/58 | €68,297 | €136,310 | +€68,014 | +99.6% |
| Amounts receivable within one year | 40/41 | €10,173 | €21,080 | +€10,907 | +107.2% |
| Trade receivables | 40 | €10,164 | €21,080 | +€10,916 | +107.4% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €58,124 | €115,217 | +€57,093 | +98.2% |
| Deferred charges and accrued income | 490/1 | - | €13 | +€13 | |
| Total equity and liabilities | 10/49 | €70,048 | €136,917 | +€66,868 | +95.5% |
| Equity | 10/15 | €42,860 | €106,745 | +€63,885 | +149.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,860 | €102,745 | +€63,885 | +164.4% |
| Amounts payable | 17/49 | €27,188 | €30,172 | +€2,984 | +11.0% |
| Amounts payable within one year | 42/48 | €27,188 | €30,172 | +€2,984 | +11.0% |
| Trade debts | 44 | €52 | €265 | +€213 | +410.1% |
| Suppliers | 440/4 | €52 | €265 | +€213 | +410.1% |
| Taxes, remuneration and social security | 45 | €21,389 | €26,396 | +€5,008 | +23.4% |
| Taxes | 450/3 | €20,589 | €25,596 | +€5,008 | +24.3% |
| Remuneration and social security | 454/9 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | €5,747 | €3,511 | -€2,237 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,382 | €1,145 | -€1,237 | -51.9% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €52,332 | €82,435 | +€30,103 | +57.5% |
| Operating profit (loss) | 9901 | €49,950 | €81,228 | +€31,277 | +62.6% |
| Financial income | 75/76B | €1 | €176 | +€174 | +13737.0% |
| Recurring financial income | 75 | €1 | €176 | +€174 | +13737.0% |
| Financial charges | 65/66B | €233 | €322 | +€88 | +37.8% |
| Recurring financial charges | 65 | €233 | €322 | +€88 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €49,718 | €81,082 | +€31,364 | +63.1% |
| Income taxes | 67/77 | €10,025 | €16,564 | +€6,539 | +65.2% |
| Profit (loss) for the period | 9904 | €39,693 | €64,518 | +€24,824 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,693 | €64,518 | +€24,824 | +62.5% |
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 8 October 2026 via checked.be.