Rock Lobster: 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 Lobster
Largest movements
- Tangible fixed assets -€10,101
down €10,101 (-8.7%), from €115,568 to €105,468
of which Land and buildings: -€14,333
- Receivables within one year -€8,443
down €8,443 (-88.2%), from €9,570 to €1,127
of which Trade receivables: -€9,558
- Cash +€3,334
up €3,334 (+81.1%), from €4,112 to €7,445
mainly Depreciation (+€18,332) and Receivables within one year (+€8,443)
- Trade debts -€8,567
down €8,567 (-66.2%), from €12,940 to €4,373
- Debts after one year -€7,502
down €7,502 (-13.1%), from €57,177 to €49,675
- Profit (loss) carried forward +€3,022
up €3,022 (+14.4%), from -€21,019 to -€17,997
- Other debts -€1,903
down €1,903 (-3.6%), from €52,717 to €50,813
- Gross operating margin +€12,569
up €12,569 (+30.4%), from €41,376 to €53,945
- Staff costs -€2,318
down €2,318 (-8.7%), from €26,600 to €24,282
- Depreciation +€778
up €778 (+4.4%), from €17,554 to €18,332
- Other operating charges +€718
up €718 (+13.6%), from €5,294 to €6,012
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 | €130,553 | €115,074 | -€15,479 | -11.9% |
| Fixed assets | 21/28 | €115,568 | €105,468 | -€10,101 | -8.7% |
| Tangible fixed assets | 22/27 | €115,568 | €105,468 | -€10,101 | -8.7% |
| Land and buildings | 22 | €104,713 | €90,380 | -€14,333 | -13.7% |
| Plant, machinery and equipment | 23 | €2,146 | €14,585 | +€12,439 | +580% |
| Furniture and vehicles | 24 | €8,709 | €503 | -€8,206 | -94.2% |
| Current assets | 29/58 | €14,985 | €9,606 | -€5,379 | -35.9% |
| Stocks and contracts in progress | 3 | €1,303 | €1,033 | -€270 | -20.7% |
| Stocks | 30/36 | €1,303 | €1,033 | -€270 | -20.7% |
| Amounts receivable within one year | 40/41 | €9,570 | €1,127 | -€8,443 | -88.2% |
| Trade receivables | 40 | €9,558 | - | -€9,558 | |
| Other amounts receivable | 41 | €12 | €1,127 | +€1,116 | +9,375% |
| Cash at bank and in hand | 54/58 | €4,112 | €7,445 | +€3,334 | +81.1% |
| Total equity and liabilities | 10/49 | €130,553 | €115,074 | -€15,479 | -11.9% |
| Equity | 10/15 | -€2,419 | €603 | +€3,022 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,019 | -€17,997 | +€3,022 | +14.4% |
| Amounts payable | 17/49 | €132,972 | €114,471 | -€18,501 | -13.9% |
| Amounts payable after more than one year | 17 | €57,177 | €49,675 | -€7,502 | -13.1% |
| Financial debts | 170/4 | €57,177 | €49,675 | -€7,502 | -13.1% |
| Amounts payable within one year | 42/48 | €75,795 | €64,796 | -€10,999 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €7,296 | €7,502 | +€206 | +2.8% |
| Trade debts | 44 | €12,940 | €4,373 | -€8,567 | -66.2% |
| Suppliers | 440/4 | €12,940 | €4,373 | -€8,567 | -66.2% |
| Taxes, remuneration and social security | 45 | €2,842 | €2,108 | -€735 | -25.9% |
| Taxes | 450/3 | €922 | €132 | -€790 | -85.7% |
| Remuneration and social security | 454/9 | €1,920 | €1,976 | +€55 | +2.9% |
| Other amounts payable | 47/48 | €52,717 | €50,813 | -€1,903 | -3.6% |
| Remuneration, social security and pensions | 62 | €26,600 | €24,282 | -€2,318 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,554 | €18,332 | +€778 | +4.4% |
| Other operating charges | 640/8 | €5,294 | €6,012 | +€718 | +13.6% |
| Gross operating margin | 9900 | €41,376 | €53,945 | +€12,569 | +30.4% |
| Operating profit (loss) | 9901 | -€8,072 | €5,320 | +€13,391 | |
| Financial income | 75/76B | €1 | €16 | +€15 | +1,409% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +1,409% |
| Financial charges | 65/66B | €2,150 | €2,315 | +€165 | +7.7% |
| Recurring financial charges | 65 | €2,150 | €2,315 | +€165 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,220 | €3,022 | +€13,241 | |
| Profit (loss) for the period | 9904 | -€10,220 | €3,022 | +€13,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,220 | €3,022 | +€13,241 |
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 27 October 2026 via checked.be.