ROCK IT SERVICES: 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 SERVICES
Largest movements
- Cash +€49,818
up €49,818 (+211%), from €23,616 to €73,434
mainly Net result for the year (+€41,029) and Receivables within one year (+€12,906)
- Current investments +€13,813
up €13,813 (+9.6%), from €143,155 to €156,968
- Receivables within one year -€12,906
down €12,906 (-98.3%), from €13,128 to €222
of which Trade receivables: -€9,519
- Tangible fixed assets -€5,427
down €5,427 (-3.1%), from €173,092 to €167,665
of which Land and buildings: -€4,545
- Reserves +€40,185
up €40,185 (+26.2%), from €153,569 to €193,754
- Debts after one year -€11,353
down €11,353 (-9.6%), from €118,787 to €107,433
- Tax, wage and social debts +€6,822
up €6,822 (+100%), from €6,813 to €13,635
- Accrued charges and deferred income +€5,230
up €5,230 (+15.5%), from €33,746 to €38,976
- Trade debts +€4,160
up €4,160 (+216%), from €1,926 to €6,087
- Gross operating margin +€26,945
up €26,945 (+67.8%), from €39,742 to €66,686
- Taxes +€7,218
up €7,218 (+74.0%), from €9,756 to €16,974
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 | €353,191 | €398,289 | +€45,099 | +12.8% |
| Fixed assets | 21/28 | €173,092 | €167,665 | -€5,427 | -3.1% |
| Tangible fixed assets | 22/27 | €173,092 | €167,665 | -€5,427 | -3.1% |
| Land and buildings | 22 | €170,682 | €166,136 | -€4,545 | -2.7% |
| Furniture and vehicles | 24 | €2,410 | €1,529 | -€881 | -36.6% |
| Current assets | 29/58 | €180,099 | €230,624 | +€50,526 | +28.1% |
| Amounts receivable within one year | 40/41 | €13,128 | €222 | -€12,906 | -98.3% |
| Trade receivables | 40 | €9,741 | €222 | -€9,519 | -97.7% |
| Other amounts receivable | 41 | €3,388 | €0 | -€3,388 | -100% |
| Current investments | 50/53 | €143,155 | €156,968 | +€13,813 | +9.6% |
| Cash at bank and in hand | 54/58 | €23,616 | €73,434 | +€49,818 | +211% |
| Deferred charges and accrued income | 490/1 | €199 | €0 | -€199 | -100% |
| Total equity and liabilities | 10/49 | €353,191 | €398,289 | +€45,099 | +12.8% |
| Equity | 10/15 | €172,169 | €212,354 | +€40,185 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,569 | €193,754 | +€40,185 | +26.2% |
| Distributable reserves | 133 | €153,569 | €193,754 | +€40,185 | +26.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €181,022 | €185,935 | +€4,913 | +2.7% |
| Amounts payable after more than one year | 17 | €118,787 | €107,433 | -€11,353 | -9.6% |
| Financial debts | 170/4 | €118,787 | €107,433 | -€11,353 | -9.6% |
| Amounts payable within one year | 42/48 | €28,489 | €39,526 | +€11,037 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €11,197 | €11,353 | +€156 | +1.4% |
| Trade debts | 44 | €1,926 | €6,087 | +€4,160 | +216% |
| Suppliers | 440/4 | €1,926 | €6,087 | +€4,160 | +216% |
| Taxes, remuneration and social security | 45 | €6,813 | €13,635 | +€6,822 | +100% |
| Taxes | 450/3 | €6,813 | €13,635 | +€6,822 | +100% |
| Other amounts payable | 47/48 | €8,553 | €8,452 | -€102 | -1.2% |
| Accrued charges and deferred income | 492/3 | €33,746 | €38,976 | +€5,230 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,427 | +€426 | +8.5% |
| Other operating charges | 640/8 | €1,482 | €1,590 | +€108 | +7.3% |
| Gross operating margin | 9900 | €39,742 | €66,686 | +€26,945 | +67.8% |
| Operating profit (loss) | 9901 | €33,259 | €59,669 | +€26,410 | +79.4% |
| Financial income | 75/76B | €486 | €184 | -€302 | -62.2% |
| Recurring financial income | 75 | €486 | €184 | -€302 | -62.2% |
| Financial charges | 65/66B | €2,003 | €1,849 | -€153 | -7.7% |
| Recurring financial charges | 65 | €2,003 | €1,849 | -€153 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €31,743 | €58,004 | +€26,261 | +82.7% |
| Income taxes | 67/77 | €9,756 | €16,974 | +€7,218 | +74.0% |
| Profit (loss) for the period | 9904 | €21,986 | €41,029 | +€19,043 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,986 | €41,029 | +€19,043 | +86.6% |
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 24 October 2026 via checked.be.