Rock IT: 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 IT
Largest movements
- Cash -€47,213
down €47,213 (-75.2%), from €62,774 to €15,562
mainly Contributions, distributions and other (-€95,097) and Other debts (-€30,291)
- Tangible fixed assets -€886
down €886 (-45.2%), from €1,961 to €1,075
- Other debts -€30,291
down €30,291 (-60.2%), from €50,291 to €20,000
- Reserves -€12,129
down €12,129 (-95.5%), from €12,697 to €568
- Current portion of long-term debt -€4,283
no longer reported in 2025 (was €4,283)
- Contributions -€2,400
down €2,400 (-96.0%), from €2,500 to €100
- Gross operating margin -€26,738
down €26,738 (-19.5%), from €137,050 to €110,313
- Depreciation -€4,990
down €4,990 (-84.9%), from €5,876 to €886
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 | €79,920 | €31,457 | -€48,463 | -60.6% |
| Fixed assets | 21/28 | €1,961 | €1,075 | -€886 | -45.2% |
| Tangible fixed assets | 22/27 | €1,961 | €1,075 | -€886 | -45.2% |
| Plant, machinery and equipment | 23 | €1,961 | €1,075 | -€886 | -45.2% |
| Current assets | 29/58 | €77,959 | €30,382 | -€47,577 | -61.0% |
| Amounts receivable within one year | 40/41 | €14,215 | €13,794 | -€421 | -3.0% |
| Trade receivables | 40 | €13,794 | €13,794 | = | 0.0% |
| Other amounts receivable | 41 | €421 | - | -€421 | |
| Cash at bank and in hand | 54/58 | €62,774 | €15,562 | -€47,213 | -75.2% |
| Deferred charges and accrued income | 490/1 | €970 | €1,026 | +€56 | +5.8% |
| Total equity and liabilities | 10/49 | €79,920 | €31,457 | -€48,463 | -60.6% |
| Equity | 10/15 | €15,197 | €668 | -€14,529 | -95.6% |
| Contributions | 10/11 | €2,500 | €100 | -€2,400 | -96.0% |
| Reserves | 13 | €12,697 | €568 | -€12,129 | -95.5% |
| Distributable reserves | 133 | €12,697 | €568 | -€12,129 | -95.5% |
| Amounts payable | 17/49 | €64,723 | €30,789 | -€33,935 | -52.4% |
| Amounts payable within one year | 42/48 | €64,723 | €30,789 | -€33,935 | -52.4% |
| Current portion of amounts payable after more than one year | 42 | €4,283 | - | -€4,283 | |
| Trade debts | 44 | €329 | €413 | +€84 | +25.5% |
| Suppliers | 440/4 | €329 | €413 | +€84 | +25.5% |
| Taxes, remuneration and social security | 45 | €9,820 | €10,376 | +€555 | +5.7% |
| Taxes | 450/3 | €9,820 | €10,376 | +€555 | +5.7% |
| Other amounts payable | 47/48 | €50,291 | €20,000 | -€30,291 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,876 | €886 | -€4,990 | -84.9% |
| Other operating charges | 640/8 | €742 | €760 | +€18 | +2.4% |
| Gross operating margin | 9900 | €137,050 | €110,313 | -€26,738 | -19.5% |
| Operating profit (loss) | 9901 | €130,433 | €108,667 | -€21,766 | -16.7% |
| Financial income | 75/76B | €695 | €86 | -€608 | -87.6% |
| Recurring financial income | 75 | €695 | €86 | -€608 | -87.6% |
| Financial charges | 65/66B | €165 | €58 | -€107 | -64.8% |
| Recurring financial charges | 65 | €165 | €58 | -€107 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €130,963 | €108,695 | -€22,267 | -17.0% |
| Income taxes | 67/77 | €28,672 | €28,128 | -€544 | -1.9% |
| Profit (loss) for the period | 9904 | €102,291 | €80,568 | -€21,723 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,291 | €80,568 | -€21,723 | -21.2% |
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 22 October 2026 via checked.be.