ROCK ONE: 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 ONE
Largest movements
- Deferred charges and accrued income -€60,987
down €60,987 (-98.6%), from €61,835 to €848
- Cash +€26,038
up €26,038 (+21.1%), from €123,360 to €149,399
mainly Deferred charges and accrued income (+€60,987) and Net result for the year (+€28,081)
- Tangible fixed assets -€3,563
down €3,563 (-14.8%), from €24,002 to €20,440
of which Plant, machinery and equipment: -€1,992
- Other debts -€47,458
down €47,458 (-59.7%), from €79,550 to €32,092
- Reserves +€25,000
up €25,000 (+1028.5%), from €2,431 to €27,431
of which Distributable reserves: +€25,000
- Profit (loss) carried forward -€16,919
down €16,919 (-21.8%), from €77,592 to €60,673
- Tax, wage and social debts +€6,098
up €6,098 (+181.3%), from €3,363 to €9,461
- Accrued charges and deferred income -€2,378
down €2,378 (-42.7%), from €5,574 to €3,196
- Gross operating margin -€25,180
down €25,180 (-26.3%), from €95,575 to €70,395
- Provisions -€12,007
down €12,007 (-99.2%), from €12,107 to €99
- Financial charges +€10,149
up €10,149 (+60.1%), from €16,887 to €27,037
- Taxes -€4,607
down €4,607 (-30.3%), from €15,182 to €10,575
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 | €215,516 | €178,172 | -€37,344 | -17.3% |
| Fixed assets | 21/28 | €24,002 | €20,440 | -€3,563 | -14.8% |
| Tangible fixed assets | 22/27 | €24,002 | €20,440 | -€3,563 | -14.8% |
| Plant, machinery and equipment | 23 | €14,648 | €12,656 | -€1,992 | -13.6% |
| Furniture and vehicles | 24 | €9,355 | €7,784 | -€1,571 | -16.8% |
| Current assets | 29/58 | €191,514 | €157,732 | -€33,782 | -17.6% |
| Amounts receivable within one year | 40/41 | €6,319 | €7,485 | +€1,167 | +18.5% |
| Trade receivables | 40 | €1,501 | €506 | -€995 | -66.3% |
| Other amounts receivable | 41 | €4,818 | €6,980 | +€2,162 | +44.9% |
| Cash at bank and in hand | 54/58 | €123,360 | €149,399 | +€26,038 | +21.1% |
| Deferred charges and accrued income | 490/1 | €61,835 | €848 | -€60,987 | -98.6% |
| Total equity and liabilities | 10/49 | €215,516 | €178,172 | -€37,344 | -17.3% |
| Equity | 10/15 | €98,622 | €106,703 | +€8,081 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,431 | €27,431 | +€25,000 | +1028.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €571 | €571 | = | 0.0% |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €77,592 | €60,673 | -€16,919 | -21.8% |
| Provisions and deferred taxes | 16 | €26,423 | €26,523 | +€99 | +0.4% |
| Provisions for liabilities and charges | 160/5 | €26,423 | €26,523 | +€99 | +0.4% |
| Environmental obligations | 163 | €26,423 | €26,523 | +€99 | +0.4% |
| Amounts payable | 17/49 | €90,470 | €44,946 | -€45,525 | -50.3% |
| Amounts payable within one year | 42/48 | €84,896 | €41,750 | -€43,146 | -50.8% |
| Trade debts | 44 | €1,984 | €198 | -€1,786 | -90.0% |
| Suppliers | 440/4 | €1,984 | €198 | -€1,786 | -90.0% |
| Taxes, remuneration and social security | 45 | €3,363 | €9,461 | +€6,098 | +181.3% |
| Taxes | 450/3 | €3,363 | €9,461 | +€6,098 | +181.3% |
| Other amounts payable | 47/48 | €79,550 | €32,092 | -€47,458 | -59.7% |
| Accrued charges and deferred income | 492/3 | €5,574 | €3,196 | -€2,378 | -42.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,283 | €3,563 | +€279 | +8.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €12,107 | €99 | -€12,007 | -99.2% |
| Other operating charges | 640/8 | €1,214 | €1,224 | +€9 | +0.8% |
| Gross operating margin | 9900 | €95,575 | €70,395 | -€25,180 | -26.3% |
| Operating profit (loss) | 9901 | €78,971 | €65,509 | -€13,461 | -17.0% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €16,887 | €27,037 | +€10,149 | +60.1% |
| Recurring financial charges | 65 | €16,887 | €27,037 | +€10,149 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €62,083 | €38,656 | -€23,427 | -37.7% |
| Income taxes | 67/77 | €15,182 | €10,575 | -€4,607 | -30.3% |
| Profit (loss) for the period | 9904 | €46,902 | €28,081 | -€18,821 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,902 | €28,081 | -€18,821 | -40.1% |
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 4 October 2026 via checked.be.