ROCK EVENTS: 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.
ROCK EVENTS
Largest movements
- Receivables within one year -€27,584
down €27,584 (-68.9%), from €40,039 to €12,456
of which Trade receivables: -€27,584
- Tangible fixed assets -€5,634
down €5,634 (-17.5%), from €32,236 to €26,603
of which Furniture and vehicles: -€4,869
- Cash -€3,629
down €3,629 (-14.8%), from €24,594 to €20,964
mainly Trade debts (-€28,098) and Debts after one year (-€11,682)
- Stocks and contracts +€3,146
up €3,146 (+37.2%), from €8,457 to €11,603
- Trade debts -€28,098
down €28,098 (-83.0%), from €33,860 to €5,763
- Debts after one year -€11,682
down €11,682 (-47.8%), from €24,455 to €12,773
- Advances received -€9,969
no longer reported in 2025 (was €9,969)
- Other debts +€7,176
up €7,176 (+22.5%), from €31,951 to €39,127
- Profit (loss) carried forward +€3,849
up €3,849, from -€2,447 to €1,402
- Gross operating margin +€2,675
up €2,675 (+24.1%), from €11,092 to €13,767
- Depreciation -€1,620
down €1,620 (-22.3%), from €7,254 to €5,634
- Financial charges +€1,285
up €1,285 (+784%), from €164 to €1,448
- Taxes +€772
up €772 (+128%), from €603 to €1,375
- Staff costs -€161
down €161 (-16.0%), from €1,006 to €845
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 | €107,861 | €73,422 | -€34,440 | -31.9% |
| Fixed assets | 21/28 | €33,786 | €28,153 | -€5,634 | -16.7% |
| Intangible fixed assets | 21 | €1,500 | €1,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,236 | €26,603 | -€5,634 | -17.5% |
| Land and buildings | 22 | €7,830 | €7,425 | -€405 | -5.2% |
| Plant, machinery and equipment | 23 | €3,023 | €2,663 | -€360 | -11.9% |
| Furniture and vehicles | 24 | €21,383 | €16,515 | -€4,869 | -22.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €74,075 | €45,269 | -€28,806 | -38.9% |
| Stocks and contracts in progress | 3 | €8,457 | €11,603 | +€3,146 | +37.2% |
| Stocks | 30/36 | €8,457 | €11,603 | +€3,146 | +37.2% |
| Amounts receivable within one year | 40/41 | €40,039 | €12,456 | -€27,584 | -68.9% |
| Trade receivables | 40 | €38,239 | €10,656 | -€27,584 | -72.1% |
| Other amounts receivable | 41 | €1,800 | €1,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,594 | €20,964 | -€3,629 | -14.8% |
| Deferred charges and accrued income | 490/1 | €985 | €246 | -€739 | -75.0% |
| Total equity and liabilities | 10/49 | €107,861 | €73,422 | -€34,440 | -31.9% |
| Equity | 10/15 | €4,389 | €8,238 | +€3,849 | +87.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €635 | €635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €635 | €635 | = | 0.0% |
| Reserves not available under the articles | 1311 | €635 | €635 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,447 | €1,402 | +€3,849 | |
| Amounts payable | 17/49 | €103,473 | €65,184 | -€38,289 | -37.0% |
| Amounts payable after more than one year | 17 | €24,455 | €12,773 | -€11,682 | -47.8% |
| Financial debts | 170/4 | €24,455 | €12,773 | -€11,682 | -47.8% |
| Amounts payable within one year | 42/48 | €79,018 | €52,032 | -€26,985 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €575 | €4,228 | +€3,653 | +635% |
| Trade debts | 44 | €33,860 | €5,763 | -€28,098 | -83.0% |
| Suppliers | 440/4 | €33,860 | €5,763 | -€28,098 | -83.0% |
| Advances received on contracts in progress | 46 | €9,969 | - | -€9,969 | |
| Taxes, remuneration and social security | 45 | €2,663 | €2,914 | +€252 | +9.5% |
| Taxes | 450/3 | €2,663 | €2,914 | +€252 | +9.5% |
| Other amounts payable | 47/48 | €31,951 | €39,127 | +€7,176 | +22.5% |
| Accrued charges and deferred income | 492/3 | - | €378 | +€378 | |
| Non-recurring operating income | 76A | €300 | - | -€300 | |
| Remuneration, social security and pensions | 62 | €1,006 | €845 | -€161 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,254 | €5,634 | -€1,620 | -22.3% |
| Other operating charges | 640/8 | €822 | €736 | -€86 | -10.4% |
| Gross operating margin | 9900 | €11,092 | €13,767 | +€2,675 | +24.1% |
| Operating profit (loss) | 9901 | €2,010 | €6,552 | +€4,542 | +226% |
| Financial income | 75/76B | €1 | €120 | +€119 | +14,495% |
| Recurring financial income | 75 | €1 | €120 | +€119 | +14,495% |
| Financial charges | 65/66B | €164 | €1,448 | +€1,285 | +784% |
| Recurring financial charges | 65 | €164 | €1,448 | +€1,285 | +784% |
| Profit (loss) for the period before taxes | 9903 | €1,848 | €5,223 | +€3,376 | +183% |
| Income taxes | 67/77 | €603 | €1,375 | +€772 | +128% |
| Profit (loss) for the period | 9904 | €1,245 | €3,849 | +€2,604 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €1,245 | €3,849 | +€2,604 | +209% |
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 19 October 2026 via checked.be.